Why is a VAT number required when the consignee pays no other charges?
H.M. Customs requires that all customs entries (Form C88) valued over 600.00 Pounds Sterling include the importer’s VAT number. A VAT number is a unique 9-digit number, which identifies the trader for Customs and VAT purposes. Larger companies with different divisions or locations may also have a TURN (Trader Unique Reference Number). A TURN is an additional 3 digits, added to the 9-digit VAT number. The TURN identifies the location or division that made the importation. Private individuals do not need a VAT number. A special code is entered on the customs entry to indicate a private importation.