The Importer (consignee).
Imports into GB require:
GB EORI – 12-digit code GB & VAT number & 000
Imports into EU require:
EU EORI – starting with an EU 2-digit country code e.g., NL/ES /DE ….
Only the owner of the goods can reclaim import VAT.
The Exporter (consignor).
Exports from EU require:
EU EORI – starting with an EU 2-digit country code e.g., NL/ES /DE ….
Exports from GB require:
GB EORI – 12-digit code GB & VAT number & 000
Only compliance exports can be zero rated for VAT without proof of export VAT becomes due
The Declarant (Customs Intermediary/Agent)
Can be the freight forwarder/agent acting in a direct or indirect capacity on behalf of importer or the importer self-declaring.
The Agent needs signed written authority from the importer to submit declarations usually in the form of a Power of Attorney/Direct Representative form.