The UK to EU Shipping Survival Guide for Businesses (2026)

If you are a UK business shipping to EU customers, the rules have changed permanently. Since 1 January 2021, the UK has been treated as a third country by the European Union. That means every parcel crossing from the UK into Europe now requires customs declarations, commercial invoices, commodity codes and, depending on your shipping terms, payment of duties and VAT at the destination.

For businesses that were used to shipping across the EU as easily as sending something within the UK, this has been a steep learning curve. For newer businesses entering EU markets for the first time, it can feel overwhelming before a single parcel has even left the warehouse.

This guide cuts through the complexity. It covers everything a UK business needs to understand to ship to EU customers confidently in 2026: the documentation requirements, the customs rules, the VAT picture, how to choose the right Incoterms and how to make sure your EU customers receive their orders without unexpected charges or delays.

What Changed When the UK Left the EU

Before Brexit, goods moving between the UK and EU crossed borders within a single market and customs union. No customs declarations were required, no import duties applied and VAT was handled domestically. UK businesses could sell to customers in France, Germany or the Netherlands as easily as selling within the UK.

Since 1 January 2021, that has changed. The UK-EU Trade and Cooperation Agreement (TCA), agreed in December 2020, eliminated tariffs and quotas on goods meeting rules of origin requirements, but it did not remove customs formalities. Every UK to EU shipment now requires:

• An export declaration from the UK
• An import declaration in the EU destination country
• A commercial invoice with full goods information
• Customs duties where applicable based on product type and commodity code
• Import VAT at the destination country's rate

For UK businesses shipping to EU customers regularly, understanding each of these requirements is not optional. It is the operational baseline for cross border shipping to Europe.

Step 1: Get Your EORI Number

An EORI number (Economic Operator Registration and Identification number) is a requirement for any UK business importing or exporting goods commercially. Without one, your shipments cannot clear UK customs.

UK EORI numbers begin with GB and are issued by HMRC. If you are already VAT registered, applying is straightforward and can be done through the HMRC website. Most businesses receive their EORI number within a few days of applying.

A few important points:

• Your GB EORI number is required for export declarations from Great Britain. Businesses in Northern Ireland use XI EORI numbers under the separate arrangements that apply there.
• UK EORI numbers are not recognised in the EU and EU EORI numbers are not recognised in the UK. For B2B shipments where your EU customer is the declared importer, they will need their own EU EORI number.
• If you are the declared importer in the destination country, which applies under DDP shipping terms, you may need to register as an economic operator in that EU member state. This is worth clarifying with your logistics provider before shipping DDP to a new market.

Step 2: Understand HS Codes and How to Classify Your Goods

Every product sent across an international border needs a commodity code, also known as an HS code (Harmonized System code). HS codes are a standardised international system used by customs authorities worldwide to classify goods, calculate applicable duties and apply any relevant trade restrictions.

A full HS code consists of at least six digits, with additional digits added by individual countries for more specific classification. The first six digits are internationally consistent.

Why HS Codes Matter

Getting your HS code wrong or leaving it off your documentation is one of the most common causes of customs delays and incorrect duty calculations. If the code does not match the goods description, customs may hold the shipment for inspection or apply the wrong duty rate.

How to Find the Right Code

UK businesses can look up HS codes through the UK Global Online Tariff on the HMRC website. For EU-side classification, the EU's TARIC database covers all EU member states. For complex product categories, or if your goods are manufactured from components of different origins, it is worth getting professional advice before you start shipping at volume.

Step 3: Complete Your Commercial Invoice Correctly

Every UK to EU shipment must be accompanied by a commercial invoice. This is the primary document customs authorities use to assess the goods, calculate duties and confirm the shipment is permitted to enter the destination country.

A correctly completed commercial invoice for shipping documentation UK to Europe must include:

• Full name and address of the seller (exporter)
• Full name and address of the buyer (importer/consignee)
• Your GB EORI number
• The consignee's EU EORI number for B2B shipments
• A precise, specific description of every item in the shipment. Descriptions like "clothing", "samples" or "parts" are not acceptable. Use specifics: "women's cotton knitwear, 80% cotton 20% polyester", for example.
• HS code for each product line
• Country of origin for the goods
• Quantity and unit of measure
• Unit value and total value, stated in currency
• The agreed Incoterm (for example DDP or DAP) and named destination
• A preferential statement of origin if claiming tariff preference under the UK-EU Trade and Cooperation Agreement

The invoice should also include your contact details and your buyer's contact details clearly, including phone and email. Customs may need to reach either party quickly if there is a query.

Step 4: Understand Customs Duty and When It Applies

Under the UK-EU Trade and Cooperation Agreement, goods that meet rules of origin requirements can move between the UK and EU without tariffs. This means if your goods originate in the UK or EU, you can claim zero tariff rates by including a statement of origin on your commercial invoice.

However, not all goods qualify. Rules of origin requirements differ by product type. For manufactured goods, the rules can be complex, particularly if your products include components from outside the UK or EU.

If your goods do not qualify for preferential treatment, standard customs duty rates apply based on the HS code of your product.

Customs Duty Threshold

Historically, EU imports under €150 were exempt from customs duties (though VAT still applied). This low-value exemption is being phased out by the EU.

Businesses relying on low-value shipments to EU customers should check current EU customs thresholds and plan pricing accordingly, as the per-shipment cost picture may change.

For goods above the applicable threshold, customs duty UK to EU is calculated as a percentage of the customs value of the goods, which is typically the goods value plus shipping and insurance costs to the EU border (CIF value). Duty rates vary significantly by product type, so understanding your specific rate before you price for EU markets is essential.

Step 5: Know How VAT Works on EU Shipments

Import VAT EU is separate from UK VAT and applies in the destination country. UK goods exported to the EU are zero-rated for UK VAT purposes, so you do not charge UK VAT on EU orders. However, import VAT applies at the destination country's standard rate when the goods arrive.

Who Pays Import VAT

This depends on your agreed shipping terms. Under DAP shipping (Delivered at Place, sometimes still referred to as DDU), the buyer is responsible for paying import VAT and any applicable duties when the parcel arrives. This often means the customer receives an unexpected invoice before their parcel is released.

Under DDP shipping (Delivered Duty Paid), the seller pays all import duties and VAT before the parcel is delivered. The buyer pays once at checkout and the goods arrive without further charges. For UK to EU ecommerce shipping, DDP typically produces a significantly better customer experience.

IOSS for Low-Value B2C Sales

For B2C sales of goods not exceeding €150 imported into the EU from non-EU countries, the EU's Import One-Stop Shop (IOSS) scheme allows sellers to register in one EU member state and submit a single monthly VAT return covering all EU sales. When a seller is IOSS-registered, VAT is collected at checkout and the goods clear customs quickly without the buyer being asked to pay at the door. IOSS registration is voluntary but worth considering if you sell to EU consumers regularly at low order values.

For full detail on how DDP works and whether it suits your business, see our dedicated guide to DDP shipping UK to Europe.

Step 6: Choose the Right Incoterms

Incoterms (International Commercial Terms) are internationally recognised shipping terms that set out exactly who is responsible for what at each stage of a shipment: transport costs, insurance, customs clearance, duties and taxes.

For UK to EU shipping, the two most relevant Incoterms are:

DDP (Delivered Duty Paid)

The seller takes full responsibility for all costs and compliance, including import duties and VAT in the destination country. The buyer pays once and receives the goods at the door.

Best suited to B2C ecommerce and direct-to-consumer sales where the customer expects a clean, predictable delivery experience.

DAP (Delivered at Place)

The seller pays shipping costs and arranges export clearance, but the buyer is responsible for import duties and VAT at the destination.

Often suitable for B2B trade where the buyer is set up to handle their own import process and has agreed to this as part of the commercial arrangement.

The choice of Incoterm affects your cost structure, your customer's experience and your customs compliance obligations. For most UK businesses selling directly to EU consumers, DDP is worth serious consideration because it removes the risk of parcels being refused at the door due to unexpected charges.

Step 7: How to Avoid Customs Delays at the EU Border

Customs delays are almost always caused by paperwork problems, not physical inspection of goods. The most common causes are:

Incomplete or Vague Goods Descriptions

Customs authorities need to know exactly what the goods are. Generic descriptions are rejected. Be specific on every line of your commercial invoice.

Missing or Incorrect HS Codes

Every product line needs the correct code. An incorrect code means incorrect duty calculations and potential holds.

No EORI Number

Both exporter and importer EORI numbers need to be present on the documentation for B2B shipments. Missing numbers mean the shipment cannot be cleared.

No Statement of Origin When Claiming Preferential Duty

If you want zero tariff treatment under the TCA, the statement of origin must be on the invoice. Without it, full duty rates apply.

Mismatch Between Invoice Value and Declared Goods Value

Customs will query any value that does not appear reasonable. Always declare the true market value of the goods.

Late or Incomplete Electronic Submission

Many carriers and customs systems require documentation to be submitted electronically before the shipment arrives at the border. Check your carrier's requirements and make sure paperwork is lodged ahead of the shipment, not after.

Working with an experienced logistics partner is one of the most practical ways to reduce customs delays. CSM's team has been handling cross border shipping between the UK and Europe for decades and can advise on documentation requirements for specific destinations, product types and Incoterm arrangements before your first shipment moves.

EU Consumer Protection Rules: What UK Sellers Need to Know

If you sell directly to consumers in the EU, EU consumer protection law applies to your transactions regardless of where your business is based.

14-Day Right of Return

EU consumers have the right to cancel most online purchases within 14 days of delivery for any reason and receive a full refund. This applies to cross-border purchases from UK sellers. Your returns policy and process need to reflect this.

Two-Year Legal Guarantee

Products sold to EU consumers carry a minimum two-year legal guarantee. If a product is faulty, the consumer has the right to repair, replacement or refund within this period.

Transparent Pricing

EU rules require clear pricing that includes all applicable taxes and fees before checkout. Hidden charges or vague disclosures can put your business out of compliance.

Product Compliance

Physical goods sold into the EU must meet EU product safety and compliance standards. Many categories require a CE mark or equivalent certification. For certain product types, you may need to appoint an EU-based responsible economic operator to act on your behalf.

These are important compliance obligations that sit alongside the logistics and customs requirements. If you are growing your EU sales and are unsure about your compliance position, seek professional advice specific to your product category and target markets.

Practical UK to EU Shipping Checklist

Use this checklist before dispatching your first regular EU shipments:

• Register for a GB EORI number via HMRC if you do not already have one
• Classify all your product lines with the correct HS codes
• Set up commercial invoice templates that include all required fields
• Decide your Incoterm approach: DDP or DAP and make sure your pricing reflects the chosen terms
• Confirm whether your goods qualify for zero tariff treatment under the UK-EU TCA rules of origin
• Check whether IOSS registration makes sense for your EU B2C sales volume
• Ensure your EU business customers have their own EU EORI numbers and understand their import responsibilities
• Review your returns process to comply with the EU 14-day right of return
• Check product compliance requirements for EU markets relevant to your category
• Brief your logistics provider on your product types, destinations and preferred Incoterms before your first shipment

How CSM Supports UK to EU Shipping

CSM provides European parcel delivery covering most EU destinations, with timed and economy services, full end-to-end tracking and DDP options available for businesses that want to ship to EU customers without passing duty charges to the recipient.

For businesses with higher EU volumes or mixed UK and EU order flows, CSM's ecommerce shipping solutions connect directly to Shopify, Magento, BigCommerce and other platforms, routing each order to the right carrier automatically based on destination and service level. For the full picture on carrier options for EU and international shipping, see our guide to best parcel carriers for growing ecommerce brands.

For businesses also importing goods into the UK from EU suppliers or international manufacturers, CSM's import services cover customs documentation and clearance in both directions.

There are no call centres at CSM. Every account is managed by a named team who can advise on documentation, routing and Incoterm options for your specific products and EU markets before you book.

Contact your local CSM branch to discuss your EU shipping requirements, or open an account to get started today.

Frequently Asked Questions

Do I Need an EORI Number to Ship to the EU?

Yes. A GB EORI number is required for any UK business exporting goods commercially from Great Britain. Without one, your shipments cannot be cleared for export through UK customs. You can apply for an EORI number through HMRC and most businesses receive their number within a few days.

What is the Difference Between DDP and DAP Shipping to the EU?

Under DDP (Delivered Duty Paid), the seller pays all import duties and VAT in the destination country so the buyer receives their goods without further charges. Under DAP (Delivered at Place), the buyer is responsible for paying duties and VAT when the parcel arrives. For B2C sales to EU consumers, DDP is usually preferable as it prevents unexpected charges at the door. For more detail, see our guide to DDP shipping UK to Europe.

Do I Need to Charge VAT on Goods Shipped to the EU?

UK goods exported to EU customers are zero-rated for UK VAT purposes, so you do not add UK VAT to EU orders. However, import VAT applies in the destination country at that country's standard rate. Under DDP terms, the seller accounts for this. Under DAP terms, the buyer pays it on arrival.

What HS Code Do I Need for My Products?

Every product line needs a specific HS (Harmonized System) commodity code for customs classification. You can look up codes using the UK Global Online Tariff on the HMRC website. Getting the code wrong or omitting it is one of the most common causes of customs delays.

What Should Be on My Commercial Invoice for EU Shipments?

Your commercial invoice must include seller and buyer details including EORI numbers, a precise description of every item, HS codes, country of origin, quantity, value in currency, the agreed Incoterm and named destination, and a statement of origin if claiming preferential duty under the TCA. Incomplete invoices are a leading cause of border delays.

Can CSM Help With UK to EU Shipping Documentation?

Yes. CSM's account team can advise on documentation requirements for specific destinations and product types. For businesses new to EU shipping post-Brexit, speaking to your local CSM branch before your first shipment is the best way to make sure your paperwork is set up correctly from the start.