E‑Commerce Importing Guide: How Online Sellers Can Import Smoothly and Stay Compliant

Why E‑Commerce Importing Is Different

E‑commerce businesses face unique importing challenges. Unlike traditional importers, online sellers often deal with:

• High order volumes
• Fast‑moving stock
• Multiple suppliers
• Frequent small consignments
• Tight delivery expectations
• Complex returns processes

This guide breaks down everything e‑commerce importers need to know to stay compliant, avoid delays, and keep costs under control.

1. Understand Your Responsibilities as an Importer

If you import goods into the UK to sell online — whether on your own website, Amazon, eBay, Etsy, TikTok Shop, or Shopify — you are legally the importer of record.

This means you are responsible for:

• Correct HS/commodity codes
• Accurate customs values
• Paying duty and VAT
• Ensuring product compliance
• Keeping records for HMRC
• Handling returns and re‑imports

Even if your supplier “handles shipping,” you must still ensure compliance.

2. Get Your EORI and VAT Registration in Place

Before importing, you need:

• A valid UK EORI number
• VAT registration (if applicable)
• Access to CDS (Customs Declaration Service)
• A duty deferment account (optional but useful for high‑volume sellers)

Without these, your goods may be held at the border.

3. Classify Your Products Correctly

Correct HS codes are essential for:

• Duty rates
• VAT
• Import restrictions
• Product safety rules
• Origin eligibility

E‑commerce sellers often import:

• Clothing
• Electronics
• Homeware
• Beauty products
• Toys
• Accessories

Each category has strict classification rules — and mistakes can be costly.

4. Understand Duty and VAT for E‑Commerce

Duty and VAT depend on:

• HS code
• Customs value
• Origin
• Whether preference applies
• Whether you use postponed VAT accounting

Tip: Many e‑commerce sellers overpay duty because they don’t check origin rules or relief options.

5. Check Product Compliance Requirements

E‑commerce products often require additional compliance checks, such as:

• CE/UKCA marking
• Safety certificates
• Labelling requirements
• Chemical restrictions (e.g., REACH)
• Food or cosmetic regulations
• Toy safety standards

Non‑compliant goods can be seized or destroyed.

6. Ensure Supplier Documentation Is Accurate

Supplier errors are one of the biggest causes of delays for e‑commerce sellers.

Make sure your supplier provides:

• A correct commercial invoice
• Accurate product descriptions
• Correct HS codes (to be verified)
• Packing lists
• Origin statements (if claiming preference)
• Certificates for regulated goods

Provide suppliers with a documentation template to avoid mistakes.

7. Choose the Right Incoterms

For e‑commerce, the most common Incoterms are:

• DAP – You pay duty/VAT on arrival
• DDP – Supplier pays duty/VAT (often risky or non‑compliant)
• FOB – You control the shipping and customs process

Warning: Many DDP shipments are not compliant with UK customs rules.

8. Plan for Returns and Re‑Imports

E‑commerce returns are high — often 20–40% depending on the product.

Use Returned Goods Relief (RGR) to avoid paying duty twice when:

• Customers return items
• Goods are re‑imported in the same condition
• You can prove original export

This can save thousands per year.

9. Understand Fulfilment Options

E‑commerce sellers often use:

Fulfilment by Amazon (FBA)

You must ensure:

• Correct customs declarations
• Accurate product compliance
• Correct valuation
• Proper record‑keeping

3PL Warehouses

Ensure your warehouse:

• Understands customs requirements
• Tracks stock accurately
• Supports returns and RGR

Direct‑to‑consumer shipping

Ideal for small sellers, but customs compliance still applies.

10. Avoid Common E‑Commerce Importing Mistakes

Many online sellers run into issues because they:

• Use incorrect HS codes
• Rely on supplier declarations
• Don’t check product compliance
• Misunderstand DDP shipments
• Fail to claim duty relief
• Don’t keep proper records
• Ignore port‑specific requirements
• Don’t prepare for returns

A structured process prevents these costly errors.

How We Help E‑Commerce Importers

We support online sellers with:

• HS code classification
• Import declarations
• Supplier documentation checks
• Duty relief advice (IP, RGR, TA, warehousing)
• CDS setup and compliance
• Port‑specific guidance
• Returns and re‑import support
• Ongoing customs compliance

Our goal is simple: smooth, compliant, cost‑effective importing for e‑commerce businesses.

Explore More in Our Knowledge Hub

You can also read:

• Importer Checklists
• How to Reduce Duty Costs Legally
• Understanding Duty Relief Schemes
• How to Speed Up Customs Clearance
• Customs Glossary

If you want help importing goods for your e‑commerce business, our customs specialists are ready to support you.

Get in touch for expert e‑commerce importing guidance and compliance support.