Exporting to the UK after Brexit: customs and paperwork

Since the UK left the EU single market and customs union, every export to the UK has needed customs clearance and paperwork. Many businesses have adapted, but we still see shipments held at the border because a single detail is missing. This is a practical run-through of exporting to the UK, customs and the documents that must be ready before the goods leave your warehouse.

What did Brexit change?

A pallet to Birmingham used to be an ordinary EU delivery. Seen from the EU, the UK is now a third country. That means:

1. Export declaration in the EU – the goods must be formally exported before they leave the EU customs territory.
2. Import declaration in the UK – the consignee or their representative clears the goods in the UK.
3. UK import VAT – VAT is due on import, and some goods also carry duty and excise.

The goods can travel under a transit procedure (T1) from the place of departure to a customs office in the UK, or the export can be completed when the goods exit the EU. Which set-up fits depends on the route and on your own arrangements.

Exporting to the UK: customs and paperwork step by step

Documents

• Commercial invoice with description of goods, value, currency, delivery terms and commodity codes
• Packing list with weight and number of packages per pallet
• EORI numbers for both the EU exporter and the UK importer (a GB EORI)
• Statement on origin, if you want duty-free treatment under the trade agreement
• CMR consignment note

Origin and duty-free treatment

The EU–UK Trade and Cooperation Agreement gives duty-free treatment to goods that meet its rules of origin. Shipping from Denmark is not enough – the goods must have EU origin under the rules. Origin is usually documented with a statement on the invoice. If the goods do not qualify, duty may be charged even though the trade is between close neighbours.

VAT on import

UK import VAT is paid by the importer. The UK has a scheme that lets import VAT be accounted for on the VAT return instead of at the border. Whether that applies depends on the consignee's registration.

Talk to the consignee early

Under most delivery terms, the UK side of the clearance is the consignee's responsibility. It pays to agree who clears the goods in the UK and to pass on the invoice and commodity codes before the truck leaves. The sooner the consignee has the paperwork, the lower the risk of waiting on arrival.

Who pays what?

The delivery terms decide who handles UK customs and VAT:

• DAP: the seller pays the freight, the buyer handles the UK import. This is the most common choice.
• DDP: the seller also pays UK duty and VAT. The seller must be able to handle the UK obligations, and it is rarely the easiest route.

Use our overview of Incoterms if you need to choose or renegotiate a term.

Common mistakes

• No GB EORI for the consignee
• Vague description of goods with no commodity code
• Statement on origin missing or worded incorrectly
• No agreement on who clears the goods in the UK
• Treating Northern Ireland like the rest of the UK – special rules apply to Northern Ireland and must be checked separately

Customs and VAT rules change. We always check the specific shipment before it goes.

We bring transport and customs together

We can handle the export declaration, the transit document and coordination with the UK import clearance, so you do not have to keep track of several parties. LVT plans transport from Denmark, Sweden, Norway and Finland to 35 markets and back – with one dedicated contact and online tracking.

Indicative transit times and lanes are on our page about freight to the United Kingdom.

Get a rate for UK export incl. customs