Consumer vs Commercial Import
Compare consumer (personal) and commercial imports: duty-free thresholds, documentation, VAT treatment, and compliance requirements.
Import Type Overview
Consumer (Personal) Import
Goods imported for personal use, not for resale. Benefit from de minimis thresholds and simplified customs procedures.
Pros
- ✓De minimis duty-free thresholds
- ✓Simplified customs
- ✓No business registration needed
- ✓Lower compliance burden
Cons
- ✗Quantity limits
- ✗Cannot resell
- ✗Proof of personal use may be required
- ✗Some goods restricted regardless
Best for: Personal purchases, gifts, samples
Cost: Duty-free up to threshold ($800 US, €150 EU, £135 UK)
Setup: Standard customs clearance
Commercial Import
Goods imported for business purposes (resale, manufacturing). Requires formal customs declaration, EORI/business registration, and full duty/VAT payment.
Pros
- ✓No quantity limits
- ✓Input VAT deductible
- ✓FTA preferential rates available
- ✓Professional customs support
Cons
- ✗Full duty and VAT applies
- ✗EORI/business registration required
- ✗Formal documentation
- ✗Compliance obligations
Best for: Business imports for resale or production
Cost: Full duty + VAT on declared value
Setup: Requires EORI/business setup
FAQ
Can I import goods as a consumer and resell them?+
No. Importing under consumer de minimis thresholds with intent to resell is customs fraud. Commercial imports require proper declaration, duty payment, and business registration. Penalties include fines and seizure of goods.