If you trade with the EU then an EORI number is required and HMRC have commenced issuing a number to all VAT registered businesses. These should be received through September and into October. The number will have a GB prefix and then be 12 digits long. Non VAT registered businesses will need to apply www.gov.uk/EORI All imports will need a customs declaration and may require a use of an agent to do this on your behalf. HMRC have introduced transitional simplified procedures to assist traders import goods immediately after the change and these are expected to last 3 to 6 months. If the goods imported are not controlled further details can be found at www.gov.uk/guidance/importing-standard-goods-using-transitional-simplified-procedures. Controlled goods require an import licence such as alcohol and tobacco, further details can be found at www.gov.uk/guidance/importing-controlled-goods-using-transitional-simplified-procedures. Simplified procedures covers goods from EU only, and does not cover if special custom procedures have been chosen or if you are acting on behalf of a trader. Simplified procedures are not available to businesses who have overdue tax returns, outstanding tax liabilities or if the business is insolvent.