Shipping from the UK to the EU After Brexit

If your business sends parcels to European customers, shipping from the UK to the EU after Brexit looks very different to how it did before January 2021. What was once as straightforward as a domestic delivery now involves customs declarations, additional documentation and a set of rules that catch many businesses off guard.

The good news is that with the right processes in place, UK to EU shipping post-Brexit is entirely manageable. This guide covers the essentials: what changed, what your business needs to do, and how the right delivery partner can take most of the complexity off your plate. For a deeper dive into the full customs picture, see our UK to EU shipping survival guide.

What Changed When the UK Left the EU?

Before Brexit, goods moved freely between the UK and EU member states without customs checks. From 1 January 2021, the UK became a third country in relation to the EU. Every commercial shipment crossing the border now requires customs treatment in both directions.

For businesses sending parcels to Europe after Brexit, this introduced requirements that did not previously exist:

• Export declarations from the UK on every commercial shipment
• Import declarations into the EU destination country
• Customs invoices with detailed goods descriptions, commodity codes and values
• EORI numbers for business senders
• Import VAT at destination country rates
• Rules of origin compliance to qualify for preferential duty rates under the Trade and Cooperation Agreement

The Key Things Your Business Needs to Know

EORI Numbers

An EORI number (Economic Operators Registration and Identification number) is required for any business shipping commercial goods between the UK and the EU. You need a GB EORI number for UK export declarations. Your EU customer or their customs agent will need an EU EORI number for import clearance.

If you do not have a GB EORI number, apply for one through HMRC before you start shipping. It is free and is usually issued quickly. For more detail on EORI requirements, read our EU EORI and Tax/VAT Guidelines.

Customs Declarations and Invoices

Every commercial parcel sent from the UK to the EU requires a customs invoice. This is one of the most common areas where businesses run into problems. Vague or incomplete invoices cause delays at customs and can result in duties being assessed incorrectly.

Your customs invoice must include:

• A specific description of the goods (not "clothing" or "parts" but "men's cotton t-shirts" or "stainless steel door hinges")
• The value of each item in GBP
• Country of origin
• The correct commodity code (HS code)
• Your GB EORI number
• The Incoterm being used (DDP or DAP)

For a full breakdown of what customs documentation is required, read our European Union Import Customs Guidelines.

Commodity Codes

Every product has a commodity code, also known as a Harmonised System (HS) code or CN code. Customs authorities use these codes to determine applicable duty rates and any regulatory requirements. Using the wrong code can result in incorrect charges, delays or penalties.

You can look up commodity codes using the UK government's trade tariff tool. If you are unsure which code applies to your products, take time to get this right before your first shipment. For a detailed guide to rules of origin and how commodity codes interact with preferential duty treatment, read our rules of origin guide.

VAT on Shipping to the EU from the UK

VAT on shipping to the EU from the UK changed significantly after Brexit. Here is what you need to know:

For B2B shipments, import VAT applies at the EU destination country's rate when goods enter the EU. Your EU business customer may be able to reclaim this through their own VAT registration, but the upfront cost needs to be factored into your pricing and clearly communicated.

For B2C ecommerce shipments, the EU removed the Low Value Consignment Relief (LVCR) exemption that previously allowed goods under a certain value to enter VAT-free. All goods entering the EU from the UK now attract import VAT from the first euro.

Businesses selling direct to EU consumers can register for the EU's Import One Stop Shop (IOSS) scheme to collect VAT at the point of sale, which simplifies the process and prevents unexpected charges for customers on delivery. For a detailed overview of how VAT works for UK businesses trading with Europe, read our guide to VAT rules for UK businesses trading with EU countries. You can also read our dedicated article on what the IOSS is and how it works.

DDP vs DAP: The Decision That Affects Your Customers Most

One of the most important decisions for any business shipping to Europe after Brexit is which Incoterm to use. The two most common for parcel delivery are DDP and DAP.

DAP means your customer is responsible for paying import duties and taxes before their parcel is released. For ecommerce businesses, this means your customer could receive a demand for additional payment at the door. This is one of the most common causes of refused deliveries, negative reviews and lost EU customers in the post-Brexit landscape.

DDP means you take responsibility for all duties, taxes and customs clearance costs. From your customer's perspective, it is a seamless delivery experience with no surprises. From your perspective, it requires more upfront work and cost, but it protects customer satisfaction and significantly reduces failed deliveries.

For most ecommerce businesses selling direct to EU consumers, DDP shipping to Europe from the UK is the better long-term choice. To understand how DDP works in practice and when it is the right option for your business, read our full guide: DDP Shipping UK to Europe: What It Is and How It Works.

CSM Logistics offers DDP shipping to Europe with no additional charges beyond the applicable duty, tax and DDP surcharge. Your EU customers receive their orders without unexpected fees at the door. Find out more on our European parcel delivery page.

Documentation Checklist for UK to EU Shipments

Use this checklist before dispatching any commercial parcel from the UK to an EU destination.

For a detailed guide to preparing customs documentation for EU shipments, read our European Union Import Customs Guidelines.

Common Mistakes to Avoid

Using Vague Goods Descriptions

"Clothing" or "electronics" is not enough. Customs authorities need specific descriptions to classify goods correctly.

Getting the Commodity Code Wrong

Misclassification can result in incorrect duty rates, delays and compliance issues. Always verify the correct code before shipping.

Not Accounting for Import VAT in Your Pricing

If your EU customer faces an unexpected VAT demand on delivery, they may refuse the parcel. Factor this into your pricing or use DDP shipping to remove the problem entirely. Our guide to making duties and taxes hassle-free covers practical options for handling this.

Shipping on DAP Terms Without Telling Your Customers

If your customer does not know they will face additional charges, it damages trust. Either communicate this clearly upfront or use DDP so there are no surprises.

Not Having an EORI Number Ready

Without a GB EORI number, you cannot complete export declarations. Apply before you need it.

For more background on what businesses were originally advised to do when Brexit came into effect, read our earlier insight: Businesses Urged to Prepare for Post-Brexit Customs Declarations.

How the Right Delivery Partner Makes This Easier

You do not need to manage all of this alone. A good logistics partner takes the complexity of post-Brexit parcel delivery off your plate so you can focus on running your business.

CSM Logistics provides European parcel delivery with full customs documentation support. We advise on invoice requirements, commodity codes and customs clearance for your specific products and destinations.

CSM offers four European service levels to suit different timescales and budgets:

All services are fully trackable through the CSM online account portal, with personal account management and no call centres.

For businesses shipping beyond Europe, our worldwide parcel delivery service covers most international destinations with customs support and carrier selection to match your requirements. If you are an ecommerce business managing high volumes, our ecommerce shipping solutions page covers platform integrations, bulk label generation and returns management. For businesses also thinking about EU-side fulfilment, see our guide to EU fulfilment solutions for UK businesses.

Summary: What Your Business Needs to Do

Shipping to Europe after Brexit takes more preparation than it used to. But with the right processes and the right delivery partner, it is entirely manageable.

Frequently Asked Questions

Do I Need a Customs Invoice to Send Parcels to Europe from the UK?

Yes. A customs invoice is required for all commercial goods sent from the UK to EU destinations. It must include a specific description of the goods, their value, country of origin, the relevant commodity code and your EORI number for business shipments. Document envelopes only are exempt, but documents over 2kg require an invoice.

What is an EORI Number and Do I Need One?

An EORI number is a unique identifier required for businesses importing or exporting goods between the UK and the EU. If your business sends commercial goods to Europe, you need a GB EORI number. Apply through HMRC for free. For full details on EORI requirements and EU VAT registration, read our EU EORI and Tax/VAT Guidelines.

What is the Difference Between DDP and DAP Shipping?

DDP (Delivered Duty Paid) means the seller handles all duties, taxes and customs clearance so the recipient receives the goods with no additional charges. DAP (Delivered at Place) means the recipient is responsible for import duties and taxes on arrival. For ecommerce businesses selling to EU consumers, DDP is usually the better option. Read our full guide: DDP Shipping UK to Europe.

Does CSM Offer DDP Shipping to Europe?

Yes. CSM offers DDP shipping to Europe, with a DDP surcharge per shipment in addition to applicable duty, tax and customs processing fees. Your EU customers receive their orders without unexpected charges at the door. Contact your local CSM branch for full details on destinations and pricing, or visit our European parcel delivery page.

What is the IOSS and Should My Ecommerce Business Use It?

The Import One Stop Shop (IOSS) allows UK ecommerce businesses to collect EU VAT at the point of sale for shipments below EUR 150, simplifying the delivery experience for EU consumers. For a full explanation, read our IOSS guide.

Can I Still Send Parcels to Europe from the UK?

Yes. Sending parcels to Europe after Brexit is straightforward once the right processes are in place. You need correct documentation, an EORI number for commercial shipments and a reliable delivery partner. CSM handles European parcel delivery to most EU countries with full tracking, DDP options and personal account support. Contact your local CSM branch to discuss your European shipping requirements, or open an account to get started.