In order to register at customs as an importer or exporter you will need to be registered for income tax. This applies to both businesses and individuals. This registration can be done simultaneously with you import export license if needed to avoid any lost time.
Certain specialised customs registrations such registration as a rebate used or remover of goods in bond will require a tax clearance certificate.
VAT registration is not a requirement for importers and exporters. VAT will be charged on imported goods when the goods are cleared at customs. A VAT registered entity will be able to claim the VAT back.
If you would like to trade in a business entity then you can apply for a company in the name of your choice. Alternatively we can reserve a company name for you until you decide to open the company. If you currently have an import export customs code in your personal name we cannot transfer that code to your company and will need to apply for a new code.