What is EIDR?
Entry in Declarant’s Records (EIDR) is a simplified customs authorisation that allows authorised UK traders to declare goods by making an entry in their own commercial records rather than submitting a full customs declaration at the time of import.
Although no full declaration is required at the point of import, traders must hold authorisation from HMRC and must submit a supplementary declaration within a set timeframe to account for any import VAT or duty.