Shipping to the UK from the EU

In this section we inform you about things that you need to keep in mind when sending goods to the UK, please note that this is a guide and things could change so always check your local authorities for the latest laws on export.

Doing business with the UK

From the European point of view

You deliver directly to the UK
From a VAT perspective, this case is to be assessed as a so-called export delivery. Export deliveries are always tax-exempt, it does not matter if the customer is a consumer or a business partner.

You or a logistics provider bring the goods to a fulfilment centre in the UK.
From a VAT perspective, at least from an EU perspective this case is a non-taxable transaction and therefore not to be recorded for VAT purposes.

From the British point of view

You deliver goods that are bought from your webshop in the EU to the UK with a value of goods up to £135.
Direct deliveries from the EU to the UK through your webshop are exempt from customs duty and import VAT.

You deliver goods that are bought from your webshop in the EU to the UK with a value of goods over £135.
In this case the VAT does not arise here at the point of sale, but at import.
In this case, VAT is also due for your delivery, only in the form of import VAT and directly with the import in the UK. You do not have to be registered for VAT for these cases. However, being registered for VAT, you can declare and pay the import VAT collectively in the following month and not immediately upon import as in other cases.
If you do not register for VAT, a logistics provider or customs agent can declare and pay the import VAT and customs duty for you

Delivery through Amazon, eBay and Co. Goods from the EU to the UK goods with a value up to £135.
The goods are send from an EU state to the UK. However, the mediation and direct settlement with the customer takes place through a marketplace, e.g. Amazon, eBay.
In these cases, the British VAT law simulates a generally taxable supply of the marketplace to the end consumer. This means that there is no obligation for the trader to register in the UK as long as he only carries out this type of transaction.

Delivery through Amazon and Co. from the EU to the UK goods with a value of goods over £135.
In this case the VAT does not arise here at the point of sale, but at import.
In this case, VAT is also due for your delivery, only in the form of import VAT and directly with the import in the UK. You do not have to be registered for VAT for these cases. However, being registered for VAT, you can declare and pay the import VAT collectively in the following month and not immediately upon import as in other cases.
If you do not register for VAT, a logistics provider or customs agent can declare and pay the import VAT and customs duty for you

Sale out of a fulfilment centre in the UK where the value of goods does not matter.
If you still wish to use the fulfilment by Amazon (FbA), you need to ship your goods yourself.
The goods are send from an EU state to the UK. However, the mediation and direct settlement with the customer takes place through a marketplace, e.g. Amazon, eBay.
In these cases, the British VAT law simulates a generally taxable supply of the marketplace to the end consumer. This means that there is no obligation for the trader to register in the UK as long as he only carries out this type of transaction.

Customs & VAT

Customs clearance process

Every package entering the UK will have to go through the customs clearance process. The UK has a list of banned and restricted goods, just like every other country. The customs officers will check the content of the parcels to see if they contain any of these items. The customs officers will cease the parcels should the contend be listed.

VAT and duties

Please make sure to inform you customers that when receiving goods from abroad, recipients may have to pay VAT and duties. The VAT and duties will be applied depending on the type and value of the goods. For gifts over £39 and goods over £135, Royal Mail may collect the VAT and customs duties on behalf of HM Revenue & Customs (HMRC). from the recipient prior to delivery. Documents and letters are usually exempt.

Goods send from the EU to the UK will be subject to charges and undergo tax payment, customs and procedures. The VAT payment will depend on the total value of the good one is sending to GB plus the shipping costs. In most cases, the customer / importer pays for the VAT. VAT will apply to the following:

• All goods purchased online.
• Imported gifts to the UK whose declared value exceeds £39.
• Alcohol, tobacco and perfumes, regardless of their value.

Customs declaration

There are two types of customs declarations required for shipping a parcel outside of the EU, the CN22 form and the CN23 and CP71 forms. Customs forms are a mandatory requirement when shipping a package internationally with a postal carrier service such as PostNL in the Netherlands or Royal Mail in the United Kingdom. The forms can be obtained from you local carrier.

It depends on the package weight and value which form you need to use.

Parcels being shipped internationally are often read by a scanner. If your CN22 or CN23 customs declaration does not accurately describe the contents of your parcel, then you may be fined up to 100% of the actual value of the merchandise.

CN22 customs declaration

The CN22 customs declaration is used for packages weighing up to 2 kilograms with a value of up to 425€.
The CN22 form can be printed in the form of a sticker to be attached to the address side of the package.

Description (1) Mandatory Give a detailed description of each article in the item, e.g. “men’s cotton shirts”. General descriptions, e.g. “spare parts”, “samples” or “food products” are not permitted.
Weight (2) Give the net weight of each article (in kg)
Value (3) Mandatory Give the value of each article, indicating the currency used (e.g. EUR for Euro).
HS tariff number (4) The HS tariff number (6-digit) must be based on the Harmonized Commodity Description and Coding System developed by the World Customs Organization.
Country of origin (5) Mandatory “Country of origin” means the country where the goods originated, e.g. were produced/manufactured or assembled. Senders of commercial items are advised to supply this information as it will assist Customs in processing the items.
Total weight (5) Give the total weight of the item (in kg), including packaging, which corresponds to the weight used to calculate the postage.
Total Value (7) Mandatory Give the total value all articles, indicating the currency used (e.g. EUR for Euro).
Date and signature (8) Mandatory Your signature and the date confirm your liability for the item.
Tipp boxes on top Additional information for customs.

CN23 Customs declaration

The CN23 + CP71 customs declaration is used for packages weighing from 2-20 kilograms with a value of 425€ or more.
The CN23 is a more detailed version of the CN22, and it must be printed separately.
The CP71 dispatch form, this should be used as an address card to be shown on the outside of the clear documents wallet. Unlike the CN23, the CP71 does not show the value of the individual items.

You should attach this customs declaration and accompanying documents securely to the outside of the item, preferably in an adhesive transparent envelope. If the declaration is not clearly visible on the outside, or if you prefer to enclose it inside the item, you must fix a label to the outside indicating the presence of a customs declaration.

To accelerate customs clearance, complete this declaration in English, French or in a language accepted in the destination country. If available, add importer/ addressee telephone number and e-mail address, and sender telephone number.

To clear your item, the Customs in the country of destination need to know exactly what the contents are. You must therefore complete your declaration fully and legibly; otherwise, delay and inconvenience may result for the addressee. A false or misleading declaration may lead to a fine or to seizure of the item.

Your goods may be subject to restrictions. It is your responsibility to enquire into import and export regulations (prohibitions, restrictions such as quarantine, pharmaceutical restrictions, etc.) and to find out what documents, if any (commercial invoice, certificate of origin, health certificate, licence, authorization for goods subject to quarantine (plant, animal, food products, etc.) are required in the destination country.

Commercial item means any goods exported/imported in the course of a business transaction, whether or not they are sold for money or exchanged

Description (1) Give a detailed description of each article in the item, e.g. “men’s cotton shirts”. General descriptions, e.g. “spare parts”, “samples” or “food products” are not permitted.
Quantity (2) Give the quantity of each article and the unit of measurement used.
Weight (3 ) Give the net weight of each article (in kg).
Total weight (4) Give the total weight of the item (in kg), including packaging, which corresponds to the weight used to calculate the postage.
Value (5 + 6) Give the value of each article and the total, indicating the currency used (e.g. EUR for Euro).
HS tariff number (7) The HS tariff number (6-digit) must be based on the Harmonized Commodity Description and Coding System developed by the World Customs Organization.
Country of origin (8)  “Country of origin” means the country where the goods originated, e.g. were produced/manufactured or assembled. Senders of commercial items are advised to supply this information as it will assist Customs in processing the items.
Postal charges/fees (9) Give the amount of postage paid to the Post for the item. Specify separately any other charges, e.g. insurance.
Category of item (10) Tick the box or boxes specifying the category of item.
Comments (11) Provide details if the contents are subject to quarantine (plant, animal, food products, etc.) or other restrictions.
Licence (12) and Certificate (13) If your item is accompanied by a licence or a certificate, tick the appropriate box and state the number.
Invoice (14) You should attach an invoice for all commercial items and state the number.
Signature (15) Your signature and the date confirm your liability for the item.

EORI-number

EORI is an abbreviation for Economic Operators Registration and Identification.
Starting on the first of January in 2021 you will need an EORI number to move goods between the EU and the UK. An EORI number is an identification number you need to do business across borders. Customs use this number to exchange information quickly.

You can easily apply for an EORI number from the authorities. It is important that you need a number starting with GB in order to send to the UK. For shipments to Northern Ireland you will need a separate number.