Changes to customs rules after Brexit

As mentioned above, all parcel or pallet shipments between the UK and the EU will require a customs invoice (commercial invoice) detailing your goods. We can generate this for you as part of the booking process, but you may also use your own.

Please see our help page to see what information is required for your customs invoice, and refer to the specific carrier requirements above. Customs invoices will also need to include country of origin to benefit from the zero tariff arrangement (see taxes and duties below).

Each item listed for your consignment must be accompanied by the correct tariff code, also known as a commodity code. You can use the government's look-up tool.

Exporting to the EU

Import VAT is payable at the rate of the destination country. For more information, please refer to the European Commission website.

Please note that the exemption for goods valued up to €22 no longer applies as of 1st July 2021. However, you can use the EU's Import One-Stop Shop (IOSS) to declare and pay VAT for goods valued up to €150, so that the receiver doesn't have to pay on import. We've made a quick summary of the important points.

Current local VAT rates:

As per the new trade deal, duties will not be payable ('zero tariff') if goods originate in the UK. However, if goods are imported to the EU via the UK from another non-EU country (e.g. China->UK->EU), duties will be payable.

In order to benefit from 'zero tariff', it's essential that you provide evidence of your shipment's country of origin in your commercial invoice. We'll give you the option to add this to your invoice when you make your booking. If you are using your own invoice, please ensure the following text is included:

The exporter of the products covered by this document (Exporter Reference No.*) declares that, except where otherwise clearly indicated, these products are of UK preferential origin.

(Place and date**):

(Name of the exporter):

*Please refer to our EORI information on this page.

**May be omitted here if this information is already contained in the document.

This is required for both B2B (business to business) and B2C (business to customer) shipments. Please see the government website for more information.

You have the option to make your goods Delivered Taxes Paid (DTP), which means all duties are charged to the account holder, rather than the receiver.

Importing to the UK

The UK Global Tariff will apply to all imported goods from 1st January 2021, replacing the Common External Tariff of the EU customs union.

You can use the government's look-up tool to compare new and old tariffs for each category of goods.

When importing to the UK, goods valued up to £135 will be exempted from import VAT (which is 20% of the value of the goods). Instead, VAT will be applied at the point of sale. However, customs procedures will still apply and documentation is still required. For gifts, the threshold remains £39. For more information, please refer to the UK government website.

For shipments above these thresholds, you should notify the receiver as they may be required to pay.

To benefit from the zero tariff arrangement for customs duties for EU-UK shipments, your commercial invoice will need to state the country of origin. If you are using your own invoice, please ensure the following text is included:

The exporter of the products covered by this document (Exporter Reference No.*) declares that, except where otherwise clearly indicated, these products are of [insert EU country] preferential origin.

(Place and date**):

(Name of the exporter):

*Please refer to our EORI information on this page. A registered exporter number is only required for shipments valued above €6,000.

**May be omitted here if this information is already contained in the document.

Please be aware of scam calls, texts and emails relating to these new customs taxes and duties. See below for more info.

Please refer to the UK government guidance for moving goods in and out of Northern Ireland.

Businesses are encouraged to sign up for the Trader Support Service (TSS) if moving goods between Northern Ireland and Great Britain.

Excise and restricted goods shipped between Great Britain and Northern Ireland may require a declaration.

For shipments between Northern Ireland and the EU, no customs declarations are required as they are treated as intra-EU.

For EORI number requirements for commercial shipments, please see below.

Businesses need to make sure they register a UK-specific EORI number starting with the letters GB. You can register online or check an EORI number. For business-to-business (B2B) shipments, the receiver's EORI number may also be requested.

An EORI number beginning with XI is needed to move goods between Northern Ireland and non-EU countries. You must already have a GB number to get an XI number. An XI number is not required for moving goods between Great Britain and Northern Ireland, unless you need to be an importer on record in Northern Ireland.

You need a separate EU EORI number for any import or export declarations made within EU countries. For the EU number, you can make your application to whichever member state you deal with first.

From 1st January 2021, some carriers are charging admin fees on all dutiable shipments between the UK and EU. These fees are subject to change according to circumstances. Please see our surcharges page. The carriers use different names for these fees including "Brexit Fee", "Disbursement Fee" and "Advancement Fee".

Whatever the outcome, there are likely to be delays in the short-term as supply chains adjust to new rules and customs checks at the border.

There isn’t much you can do about this except to plan around it, allow for more time and let your recipient know of the general disruption in advance.