Do I need a company to import into the UK, and where is the official register of customs agents? in detail

Dear friend,

Welcome! This letter sets out what you need to know, plainly and in order.

Setting up a company

Foreigners, including Chinese nationals, can also form a UK company. The source notes that Chinese citizens can be directors. The usual form is the private limited company (Ltd), registered with Companies House. GOV.UK (updated 3 February 2025) says: "Your company must have at least one director. A director must be 16 or over." And: "Directors do not have to live in the UK but companies must have a UK registered office address."

Before you can import

GOV.UK (updated 7 August 2025) says: "If you move goods to or from Great Britain you must get an EORI number that starts with GB." Apply online with a Government Gateway account.

• The application asks for a UTR, a business start date and a SIC code (these are in the Companies House register).
• "If your business is not based in the UK, you do not need a Unique Taxpayer Reference (UTR), a Standard Industrial Classification (SIC) code or a National Insurance number."
• "You'll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days."
• Movements involving Northern Ireland may need an EORI starting XI as well.

Source: GOV.UK, get an EORI number.

Official register of customs brokers

HMRC publishes the register of customs agents and express operators: GOV.UK register (first published 14 October 2019, latest update on the page 15 September 2026). The page says: "Businesses on these lists are not vetted, approved or recommended by HMRC. The information is provided to HMRC by the customs agents and express operators, and HMRC does not verify or guarantee how current or accurate it is."

• The lists are two downloadable files: customs agents (ODS) and express operators (ODS).
• Holders of UK Authorised Economic Operator (AEO) status are listed alphabetically at the top.
• Businesses give their own information, including contact details. The page's update history shows email addresses were added.
• We did not open the files, so we cannot say which exact columns they have (name, phone, email, licence number).

This is a voluntary register, not a licence. The source also notes a government consultation on making registration of customs intermediaries mandatory; it is not mandatory today.

What to do yourself

1. Form the company with Companies House, with a UK registered office address.
2. Register for Corporation Tax with HMRC and note the UTR.
3. Apply online for a GB EORI number.
4. If you use an agent, download the HMRC register to see whether it is listed, and remember HMRC does not check the entries.

When to use a licensed professional

Because HMRC does not vet or approve the businesses on the register, ask any agent about their experience and terms yourself. For product, duty and VAT questions, ask a professional.

Still uncertain

• We did not download the two ODS files, so their column headers are unchecked.
• The register is self-reported and may be out of date, as HMRC itself says.
• The mandatory-registration consultation: only its existence is noted, not its outcome.
• This page is general information from official sources, not legal or tax advice.

Sources for this letter

1. GOV.UK, set up a limited company
2. GOV.UK EORI
3. GOV.UK register