I am starting my own business as a sole trader importing footwear from Panama (originated in China). I am using DHL, who is encharge for sending products to the UK.

The payment of the merchandise was done using a personal account in the USA (not in the UK). I have many questions, but will start with some:

HMRC doubts:
- Do I need to have the Import form C88 to demonstrate my imports (I did not get it from DHL)?
- Is it OK to make the payment as I did this time (using an account in the USA instead of UK)? (Specially, for demonstrating expenses during self assessment tax declaration)?
- Do I need an EORI?