Starting a small UK business importing goods

Katerina Galkina · EN · 07/10/2026

Describe the goods before ordering stock

Start with materials, intended use, composition, origin, manufacturer and selling market. Cosmetics, toys, food and ordinary accessories have different requirements. Obtain a sample, specification and manufacturer documentation before paying a substantial deposit.

Identify the destination. The official import process ↗ distinguishes Great Britain and Northern Ireland. Commercial goods carried in luggage also have a separate procedure; personal passenger allowances do not replace business formalities.

Registration and customs

Imports into England, Wales and Scotland generally require a GB EORI. Establish the commodity code, which affects duty and possible permissions. Agree with the carrier or customs agent who submits the declaration, the declared value and who acts as importer.

Request a calculation before dispatch: goods, freight, insurance, Customs Duty, import VAT, clearance, storage and final delivery. Clarify Incoterms and each party’s responsibilities. “Delivery included” does not explain who pays taxes or handles customs.

Product-safety responsibilities

An importer must establish compliance with applicable requirements before selling. OPSS explains manufacturer and importer duties ↗. Check marking, traceability, instructions and documentation for the actual category and territory.

A picture of a CE mark or a supplier’s reassurance is not a substitute for the required assessment. For children’s or electrical products, confirm the relevant requirements before listing them. Establish in advance what you would do about a dangerous defect or recall.

Test the economics of a small batch

Calculate the cost per saleable unit, including packaging, defects, returns and selling-channel fees. Allow for cash tied up before sales begin. Business profit taxation and import charges are separate calculations.

Begin with a test batch after completing checks. Retain invoices, transport and customs records, supplier details and compliance evidence. Avoid starting with several regulated categories simultaneously: each needs its own cost analysis and conformity checks.