Do I need an EORI number if I am using Royal Mail or Parcelforce Worldwide?
You will require an EORI number for inclusion on the customs declaration (C88) where you intend to reclaim the import VAT on a VAT Return under normal rules: • imports of goods with a value exceeding £2,000 declared to home use and free circulation • imports of goods for which relief from Customs Duty and import VAT is being claimed, for example inward processing relief, outward processing relief, temporary admission • certain exports including all goods for export with a value exceeding £2,000 You will not require an EORI number for commercial consignments of £18 or less which are free from Customs Duty and import VAT. See Public Notice 143 and Public Notice 144 for further details.