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UK Customs Clearance Reminder: Key Requirements Regarding IEN Numbers, C88 Documents, VAT, and Shipments to UK FBA

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Recently, there has been frequent discussion in seller communities regarding the lack of UK VAT issuance, the requirement to provide an IEN number for shipments, and changes to UK customs clearance rules from August 2025. To help sellers accurately understand the policies and avoid risks such as delays, returns, or account issues due to non-compliance with customs clearance, we now provide a complete explanation of the key points for shipping with IEN, C88, and UK FBA.

1. What is an IEN number?

IEN (Import Entry Number) is a unique number generated by UK Customs for import declarations and is a core field of formal import declarations.
Its main functions include:

  • Link to import declaration records

  • Used for verifying import records on platforms (Amazon/eBay)

  • Used to generate C88 (SAD) import declaration documents

  • Important basis for VAT tax audit

IEN is not a new rule, but rather a reporting element that has been gradually strengthened since the UK's cross-border tax reform in 2020.

II. What is a C88 file?

C88 (also known as SAD document) is the official UK import declaration form and is the core document for import tax declaration.

C88 contains:

  • IEN number

  • Import value

  • Tax/VAT details

  • Customs declaration entity information (EORI + VAT)

  • Actual declared tax rate and classification

C88 is used for seller platform audits, VAT reconciliation, and tax declarations. The core documents that must be provided.

III. Special Requirements for FBA UK Warehouses (Amazon UK FBA)

This is the key supplementary content.

Shipments destined for UK FBA warehouses must use the "DDU (Deductible Duty Unpaid) channel".

The reasons are as follows:

1. FBA warehouses require a "formal import declaration".“

Only formal applications will generate:

  • IEN number

  • C88 document

  • Import records under the seller's name (matched with VAT)

2. FBA does not accept "tax-inclusive DDP" filing processes.

Tax-inclusive channels typically employ the following methods:

  • Third-party total VAT

  • Third-party EORI

  • Batch submission of master order

  • The declaring entity is unrelated to the seller.
    → Therefore It will not generate the seller's own IEN and C88 files..

3. If the seller does not have its own formal import declaration:

The following risks may arise:

  • VAT cannot be reconciled

  • Unable to provide C88 during tax audit

  • Amazon may suspend your product selling privileges.

  • A large number of shipment records are registered under other people's VAT accounts, posing a risk to the account.

In summary: For UK FBA shipments, you must use your own VAT/DDU channel.

4. Why can't the "tax-inclusive channel" be used for shipping to UK FBA?

Please be sure to note the following facts:

Tax-inclusive (DDP) shipping:

  • VAT paid by logistics providers or third parties

  • Using third-party EORI

  • Declare a large number of orders together

  • No single ticket IEN

  • No C88 file

  • Sellers cannot obtain genuine import records
    → Only suitable for B2C small packages, not suitable for FBA.

Therefore: Using a tax-inclusive shipping method for shipments to FBA warehouses will result in:

  • C88 not generated

  • No IEN

  • The seller has no corresponding import VAT records.

  • Subsequent VAT declarations could not be reconciled

  • Amazon review failed

This is a risk that all cross-border sellers must pay attention to.

5. Why do sellers recently think that IEN will not be required until 2025?

Reasons include:

  • Some logistics service providers previously allowed "no IEN fallback declarations," but this is about to be cancelled.

  • Some platforms have begun verifying the IEN/C88 correspondence of shipments.

  • Seller VAT verification is stricter than ever before.

  • The policy will be gradually enforced starting in August 2025, but IEN itself has been in place for many years.

IEN is a reinforcement of old policies, not a sudden start of new policies.

VI. Items the seller needs to check immediately

1. Does it possess a valid UK VAT certificate?

It must be truly available, not in a suspended or unreleased state.

2. Does the EORI (GB/EORI) match the VAT?

Consistency is required.

3. Are logistics channels provided?

  • Formal import declaration

  • Single ticket IEN

  • Single ticket C88 document

4. Was a tax-inclusive shipping method mistakenly used for FBA?

Please check your recent shipments immediately.

VII. Core Advice for Sellers

  1. For shipments to UK FBA: the Direct Duty Exemption (DDU) channel must be used.

  2. The seller must submit their own VAT + EORI import declaration.

  3. You must be able to provide IEN + C88 files.

  4. Never use tax-inclusive shipping channels to send goods to any FBA warehouses, otherwise compliant tax documents cannot be generated.

  5. Do not ship to UK FBA if VAT has not yet been issued (to avoid customs clearance failure or tax risks).

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