To clear commercial shipments of Indian garments through customs, importers in the United Kingdom and the European Union must hold a valid Economic Operators Registration and Identification (EORI) number. Считано от 8 октомври 2026, a UK EORI is mandatory for lodging declarations through the UK Customs Declaration Service, whereas a separate EU EORI is required for customs procedures across EU member states. A UK registration cannot be used for clearance in the EU, and an EU EORI is not valid for UK import declarations.
UK EORI Requirements for Garment Shipments
A UK EORI number is required when moving commercial goods between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country, including the EU. It is also needed for movements between Great Britain and Northern Ireland, between Great Britain and the Channel Islands, and between Northern Ireland and countries outside the EU. Businesses moving goods to or from the Channel Islands and the UK do not need an EORI number.
To obtain a UK EORI directly, an importer generally needs to be established in the UK. Being established means having premises in the country, such as a registered office, a central headquarters, or a permanent business establishment where customs activities take place and where human and technical resources are permanently located. Businesses not established in the country that are ineligible to apply must appoint a customs representative to deal with customs on their behalf, and that representative must obtain the EORI instead. Importers require an EORI when making customs declarations, using customs software such as the Customs Declaration Service and Import Control System 2, or applying for customs decisions.
When importing women’s apparel from India—such as woven cotton рокли, knitted polyester kaftans, woven viscose skirts, or woven silk scarves—standard UK customs duties range from 8% към 12%. Under the UK–India Comprehensive Economic and Trade Agreement (CETA), in force since 15 юли 2026, every qualifying garment line enters at 0% duty when supported by proof of Indian origin, such as an exporter origin declaration on the invoice or an Indian certificate of origin. UK import VAT on adult garments is 20%, calculated on the customs value plus duty. VAT-registered UK importers can use postponed VAT accounting to declare and reclaim import VAT on the same return, ensuring nil cash outlay at the border without prior approval.
EU EORI Registration and Requirements
An EU EORI number is mandatory for customs clearance operations within the customs territory of the EU, including import, export and transit. The identifier uniquely registers economic operators across all member states. At any point in time, an operator can hold only one valid EORI number. The identifier consists of a two-letter country code for the issuing EU country, followed by up to 15 alphanumeric characters.
EU EORI numbers are assigned by a single national customs authority. Businesses established in the EU must apply to the customs authority of the member state where their premises are based. Businesses with no establishment in the EU customs territory must apply to the customs authority of the EU country where they intend to lodge their first customs declaration or apply for their first customs decision. Non-EU traders with multiple permanent establishments across the EU may choose any member state where an establishment exists. EORI numbers do not carry an expiry date, though they are invalidated upon request or if business operations cease, with registration records kept for 10 години.
For Indian apparel entering the EU, standard customs duties range from 8% към 12%. Under the EU Generalised Scheme of Preferences (GSP), Indian garments receive reduced duty rates—9.6% on items like woven cotton kaftans and knitted dresses, и 6.4% on тъкани шалове—provided the Indian exporter is registered in the EU REX system and includes an origin statement on the commercial invoice. In Germany, import VAT is charged at 19% on the customs value plus duty, which VAT-registered businesses deduct as input tax on their returns.
Comparing UK and EU Customs Identification
While the UK and EU use similar customs terminology, their registration databases and border systems operate independently. Importers distributing Indian women’s clothing across both markets must maintain separate compliance workflows.
| Feature | United Kingdom | European Union |
|---|---|---|
| Geographical validity | Great Britain and UK customs territory | All EU member states |
| Number structure | Issued by HM Revenue and Customs | Two-letter country code plus up to 15 alphanumeric characters |
| Permitted registrations | One UK identifier per entity | Strictly one valid identifier across the entire Union |
| Establishment rule | Седалище, headquarters, or permanent site with staff and resources | Registered office or permanent site in the issuing member state |
| Non-established traders | Appoint an established customs broker to act, or apply for specific declarations | Apply directly to the member state of the first customs operation |
| Indian garment duty context | 0% under UK–India CETA with origin proof (стандартен 8% към 12%) | 9.6% on garments, 6.4% on woven scarves under GSP (стандартен 8% към 12%) |
A business moving Indian woven silk scarves or knitted viscose dresses into Germany cannot use a UK EORI for import clearance, nor can an EU EORI clear a shipment arriving at a UK port. If you are unsure whether your business entity meets local establishment rules in either jurisdiction, check with your customs broker before scheduling your freight.
Check your own garment
Review the exact duty and import VAT treatment for your shipments using our duty calculators:
We manufacture women’s dresses, кафтани, skirts and scarves in India, so if you are planning commercial import orders for the UK or EU, Talk to us to coordinate production and origin documentation.
Sources
Indicative information from official sources, written 8 октомври 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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