EU Shipping Options

Send on DDU shipping terms

Shipment is sent Delivered Duty Unpaid, which means the receiver is responsible for all import charges. Ideal for business-to-business (B2B) shippers.
Send on DTP/DDP shipping terms

When goods are Delivered Taxes Paid (also known as Delivered Duties Paid), duty and tax is billed back to the sender. Ideal for business-to-customer (B2C) shippers not wanting to register for IOSS or sending goods valued higher than €150.
Register for Import One Stop Shop (IOSS) – B2C only

VAT is billed to the receiver at the point of sale and is charged at the destination VAT rate. The shipper provides their IOSS number when making their booking. When using the IOSS, the shipper makes a monthly VAT return to the EU.
EU fulfilment

Use the TG depot to hold stock in Germany, and dispatch to EU customers. Must register for VAT and Union One Stop Shop (UOSS) in Germany. Shipper is responsible for collecting VAT on the sale and ensuring it is charged at the destination VAT rate.

The pros and cons of DDU shipping terms

No additional administration
No additional charges for the sender

Shipments likely to experience delays in customs
The receiver will face extra charges (VAT) on delivery
An admin/clearance fee will apply
Additional costs incurred if the receiver does not pay and the shipment is returned
Some services are restricted (e.g. DPD)

The pros and cons of DTP/DDP shipping terms

The receiver does not have to pay any additional charges on delivery
Faster customs clearance
No additional administration as duty and tax billed at the time of booking

Reversal fee will apply
Some DTP services, such as Landmark Global, are available for IOSS-registered shippers only.

The pros and cons of the Import One Stop Shop (IOSS) – B2C only

Full transparency of total cost for the receiver
Faster customs clearance
Full service availability, including our most economical services (Landmark, DPD)
One single monthly VAT return

Additional costs to appoint an EU-based intermediary to manage VAT return
Can only be used for low value shipments (less than €150)

The pros and cons of EU Fulfilment

Less paperwork as stock will be imported in bulk avoiding the need for multiple customs invoices
Faster transit times across Europe
Better rates to most EU destinations which offset cost of sending stock to Germany
Receiver pays VAT at the point of sale
Not limited to low value shipments

Additional administration (German VAT, UOSS* registration)
May require professional tax services, adding to cost
Goods still subject to the same distance sales VAT rules as sending from UK (no threshold for VAT obligations)**

*Or VAT registration in each EU country in which goods are sold. **If trading as a German entity and goods are sold through the German business, the intra-EU distance sales threshold would then apply. This would mean that VAT is only payable at the destination country if total cross-border sales to the EU exceed €10,000 per year. If sales are below this threshold, German VAT would apply and would need to be accounted for through a German VAT return. It is unlikely that businesses choosing EU fulfilment would be selling below the threshold, however.

EU Shipping Options

Send on DDU shipping terms

Send on DTP/DDP shipping terms

Register for Import One Stop Shop (IOSS) – B2C only

EU fulfilment

The pros and cons of DDU shipping terms

The pros and cons of DTP/DDP shipping terms

The pros and cons of the Import One Stop Shop (IOSS) – B2C only

The pros and cons of EU Fulfilment

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