EORI and customs clearance

Hi, I am residing in UK and wish to import some goods from Asia as a small online limited company owner. I have not registered VAT since my revenue did not and is not expected to exceed the threshold. My application for EORI is under way but I am not sure of the below 1) at which stage of the import process would i be asked to present my EORI. Do I have to sign up for customs clearance and show EORI every time i import goods to UK? Is there a custom charge / tax charged during the clearance prrocess, and will it be based on the value of the import, and is this type of charge "VAT"? 2) Assuming the type of charge in bullet point 1 is non-VAT, will VAT then be charged by HMRC before the goods are sold? Or will VAT only be charged after goods are sold and tax is filed? Is there an exact % of VAT that sellers must show to buyers when selling the item, and is that the amount to be filed to HMRC? thank you

Firstly you d o not need to be VAT registered to import or apply for an EORI. An EORI is simply an importer/ exporter identification number. 1) Yes your EORI needs to be quoted every time you import (or export) into the UK. No you don’t have to sign up for customs clearance as this is usually performed on your behalf by a third party . If you are using post or courier that is part of their services. If you import by freight you may need to appoint someone. Yes customs duty and import VAT will be charged at import and usually needs to be paid prior to goods being released to you. This is based on the price paid plus transport and the type of goods being imported. You need to check the UK tariff schedule for the duty and VAT rates for your goods. I recommend you do further reading https://www.gov.uk/import-goods-into-uk 2) As you are not VAT registered then you cannot nor need to submit a VAT return. Nor can you charge your customers VAT if you are not VAT registered. Filing for other Taxes is a separate issue to VAT.

Hi,
EORI is provided at the time when Import/Export declaration is submitted. If you are using a third party customs agent or express operator for customs declarations, they will request the information prior to the declaration. 
Please see below guidance on the thresholds on customs value and charges.
Tax and customs for goods sent from abroad
If import VAT is applicable it will be charged and paid at the time of importation.  
The sales VAT and import VAT are two different of taxes. You will only charge and account for sales VAT if you are VAT registered business.
For more information sales VAT, please contact VAT helpline.
VAT: general enquiries
Thank you.
 

Hi thx for the reply.
So now I managed to sign up as VAT registered and I have EORI.
Can I confirm below ?
1) before import arrive, I need to declare import with eori. And need to pay duty and import vat ? Do u have the exact link to declare import?
2) since I m vat registered, I can charge 20% vat on the selling price of my product?
3) the question is when do I report the vat collected to hmrc? And pay vat ? Do I do it quarterly or monthly? Do u have the exact link that I can record vat and submit vat?
4) I heard sth abt vat refund. Why exactly is that
Thanks

To answer your question on declaring the import this is not something you can do yourself unless you have specialist software. There is no link to provide. How the import declaration is made will depend on how you intend to import the goods. Importing by freight has different requirements to importing using a courier and again something different by post. As I mentioned in my earlier post the courier or post office will arrange the customs clearance. If you import by freight you will need a customs clearance agent.

Hi purplestar
If goods are imported using a courier or fast parcel operator, customs declarations and charges will be handled by them. Alternatively, you can also hire a customs agent to complete the customs formalities.
Guidance is available at:
Tax and customs for goods sent from abroad: Tax and duty 
Further guidance is available at:
How VAT works: Overview
Sending a VAT Return: When to do a VAT Return
Alternatively contact: VAT: general enquiries 
Thank you.