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Scope of this guide. This article focuses on shipments from EU countries to the United Kingdom to simplify the content. Rules differ for shipments originating from the UK or from non-EU countries.
Since Brexit, shipping from the EU to the UK requires customs procedures similar to other non-EU destinations. Understanding the new requirements is essential for successful UK sales, whether you’re selling to consumers (B2C) or businesses (B2B).

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What changed after Brexit

Before Brexit, the UK was part of the EU single market and customs union. Now: Customs procedures:
  • All shipments from EU to UK require customs declarations
  • Goods are subject to import controls at the UK border
  • Customs duties may apply depending on product and origin
  • VAT treatment has changed significantly
Documentation:
  • Commercial invoices required for all shipments
  • EORI numbers needed for customs clearance
  • Proof of origin may be required for preferential tariff treatment
VAT:
  • UK VAT replaced EU VAT for UK sales
  • Distance selling to UK requires different VAT treatment
  • Import VAT charged at UK border or prepaid
Rules are different from EU shipping. Don’t assume procedures that worked for intra-EU sales will work for the UK. Treat UK shipments as international exports requiring full customs compliance.

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Delivery options: DDP vs DAP

When shipping from the EU to the UK, you must choose between two delivery terms: With DDP shipping, you collect all taxes and duties at checkout: How it works:
  1. Calculate UK VAT and duties at checkout
  2. Customer pays total amount to your webshop
  3. You pay duties and VAT to carrier or customs
  4. Package delivered to customer with no extra charges
Benefits:
  • Higher conversion rates (no surprise charges)
  • Better customer experience
  • Fewer refused deliveries
  • Reduced customer service inquiries
Requirements:
  • Calculate accurate duties and VAT
  • Register for UK VAT if needed
  • Arrange customs clearance with carrier
  • Include all costs in checkout price

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DAP (Delivered at Place)

With DAP shipping, the customer pays duties and taxes upon delivery: How it works:
  1. Customer pays only product and shipping cost
  2. Package arrives at UK border
  3. Carrier contacts customer to collect duties, VAT, and handling fee
  4. Customer pays before delivery
Challenges:
  • Lower conversion rates
  • High rate of refused deliveries
  • Customer complaints about unexpected charges
  • Carrier handling fees add significant cost
Use DDP for consumer sales. UK customers expect to see final prices at checkout. DDP shipping significantly improves conversion rates and customer satisfaction compared to DAP.

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UK VAT requirements

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VAT rates in the UK

UK VAT rates differ from EU rates: Standard rate: 20% (most goods) Reduced rate: 5% (children’s car seats, home energy, etc.) Zero rate: 0% (books, children’s clothing, food, etc.)

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VAT on shipments to UK

How VAT is handled depends on shipment value:

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Shipments under £135

For goods valued at £135 or less: Marketplace sales (e.g., Amazon, eBay):
  • Marketplace responsible for collecting and paying UK VAT
  • You don’t charge VAT separately
Direct sales (your own webshop):
  • You should register for UK VAT
  • Charge UK VAT at checkout
  • Submit VAT returns to HMRC quarterly
  • Customer pays nothing extra at delivery

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Shipments over £135

For goods valued over £135: You charge:
  • Product price without UK VAT
  • Shipping costs
Charged at UK border:
  • UK VAT (usually 20%)
  • Customs duties (if applicable)
  • Carrier handling fee
Best practice:
  • Use DDP to prepay these charges
  • Include estimated duties in checkout price
  • Customer receives package without additional payment
£135 threshold is for goods value only. Shipping costs are not included when determining if a shipment is above or below £135. Calculate based on the product value alone.

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UK VAT registration

You need UK VAT registration if: Required:
  • Your direct UK sales (under £135) exceed the threshold
  • You want to use DDP for shipments over £135
  • You want to reclaim UK VAT on business expenses
How to register:
  1. Apply through HMRC’s online portal
  2. Provide business details and estimated sales
  3. Appoint a UK tax representative if no UK establishment
  4. Receive VAT registration number
Register for UK VAT Tax representative: If you don’t have a UK establishment, HMRC may require you to appoint a UK-based tax representative who is jointly liable for your VAT obligations.

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Customs duties and declarations

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UK Global Tariff

The UK applies its own tariff schedule called the UK Global Tariff (UKGT): Duty rates vary by:
  • Product type (HS code classification)
  • Country of origin
  • Trade agreements
Common duty rates:
  • Many goods: 0-4%
  • Clothing and textiles: 8-12%
  • Footwear: 8-16%
  • Agriculture and food: Varies widely
Check specific rates: UK Global Tariff tool

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Trade agreements

The UK has trade agreements that may provide preferential rates: EU-UK Trade and Cooperation Agreement:
  • Goods originating in the EU qualify for zero tariff
  • Requires proof of origin
  • Origin must be proven with statement on invoice or separate certificate
Other agreements:
  • UK has agreements with many countries
  • Each has specific origin rules
Prove EU origin for duty-free treatment. Without proper origin documentation, UK customs will apply standard tariff rates even if goods qualify for preferential treatment under the trade agreement.

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Required customs information

Every shipment to the UK requires: Product information:
  • Accurate HS codes for all products
  • Country of origin for each item
  • Detailed product descriptions
  • Unit values in GBP
Shipment information:
  • EORI number (yours and optionally customer’s)
  • Incoterms (DDP or DAP)
  • Invoice total and currency
  • Shipping costs
Documentation:
  • Commercial invoice
  • Customs declaration (completed by carrier)
  • Certificate of origin (if claiming preferential treatment)

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EORI numbers

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What is an EORI number?

An EORI (Economic Operators Registration and Identification) number is a unique identifier for businesses involved in customs activities: Format:
  • GB followed by 12 digits: GB123456789000
  • Or: Two-letter country code followed by up to 15 characters
Used for:
  • Customs declarations
  • Import and export procedures
  • Tracking shipments through customs
  • Claiming preferential tariff treatment

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Getting an EORI number

If you have UK establishment:
  • Apply through HMRC
  • Usually issued within 24 hours
  • Free of charge
If you’re EU-based:
  • You need an EU EORI number (from your country)
  • May also need a UK EORI for some procedures
Apply for UK EORI Customer EORI:
  • Not required for B2C shipments
  • May speed up customs for B2B shipments
  • Request from business customers when possible

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Practical implementation

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E-commerce platform configuration

Shopify:
  1. Enable UK shipping in shipping zones
  2. Set UK VAT rate (20% standard)
  3. Configure markets for UK with local settings
  4. Use Shopify Tax or third-party app for VAT compliance
  5. Set up customs information on all products
WooCommerce:
  1. Install WooCommerce Tax or similar plugin
  2. Configure 20% UK VAT rate
  3. Set up shipping zone for UK
  4. Add HS codes and origin to products
  5. Configure customs value calculations

Shopify customs setup

Configure customs information in Shopify

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Product data requirements

Add this information to all products: Essential:
  • HS code (6-digit minimum, 8-digit preferred)
  • Country of origin
  • Accurate product description
  • Unit value
  • Weight and dimensions
Optional but recommended:
  • Material composition
  • Intended use
  • Product category
  • Brand and manufacturer

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Carrier selection

Choose carriers experienced with UK customs: International carriers:
  • DHL, UPS, FedEx: Excellent for time-critical shipments, handle customs well
  • Premium pricing but reliable service
Postal services:
  • PostNord, Bring, Bpost: Cost-effective for lighter packages
  • Longer delivery times but lower costs
Regional carriers:
  • DPD, GLS: Good balance of cost and service
  • Well-established UK networks

Carrier connections

Connect carriers for UK shipping

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Pricing strategy

Structure your pricing for UK market success: DDP pricing (recommended): 
Product price: €100
+ Shipping: €15
+ UK VAT (20% of €115): €23
+ Estimated duty (if applicable): €5
= Total customer pays: €143
DAP pricing (not recommended for B2C): 
Product price: €100
+ Shipping: €15
= Total at checkout: €115

Customer pays at delivery:
+ UK VAT (20%): ~€23
+ Duty (if applicable): ~€5
+ Carrier handling fee: €10-15
= Additional charges: €38-43
Build duties into your pricing. If your products typically incur duties, calculate average duty rates and build them into your base prices. This simplifies DDP implementation.

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Documentation and compliance

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Commercial invoice requirements

Every UK shipment needs a commercial invoice with: Mandatory fields:
  • Invoice number and date
  • Seller details (name, address, EORI, VAT number)
  • Buyer details (name, complete address)
  • Detailed product descriptions
  • HS codes for each item
  • Quantity, unit value, and total value
  • Country of origin per item
  • Incoterms (DDP or DAP)
  • Currency
  • Signature (digital acceptable)
For preferential tariff treatment: Add origin declaration statement: “The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of EU preferential origin.” (Replace “EU” with your specific country if needed, e.g., “French”, “German”, “Danish”)

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Common documentation mistakes

Avoid these errors that cause delays: Incomplete information:
  • Missing HS codes
  • Vague product descriptions (“electronics” instead of “wireless computer mouse”)
  • Missing country of origin
  • Incorrect values
Value discrepancies:
  • Invoice doesn’t match declared value
  • Shipping costs not clearly separated
  • Discounts not properly documented
Missing identifiers:
  • No EORI number provided
  • Incorrect VAT number format
  • Missing origin declaration

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Special considerations

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Northern Ireland

Northern Ireland has special arrangements: Goods:
  • Movement of goods between EU and Northern Ireland follows EU rules
  • Different from Great Britain (England, Scotland, Wales)
  • No customs procedures for EU-Northern Ireland goods shipments
Services:
  • May have different treatment
  • Check current regulations
Practical impact:
  • Configure Northern Ireland separately from rest of UK
  • Apply EU VAT rules for Northern Ireland
  • Use UK procedures for Great Britain

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Returns from UK

Plan for returns when shipping to UK: Challenges:
  • Returns are exports from UK perspective
  • Require customs declarations
  • May incur duties if not properly managed
Solutions:
  • Use DDP for returns as well
  • Partner with carriers offering prepaid return labels
  • Consider return handling service in UK
  • Clearly communicate return process

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Prohibited and restricted items

The UK restricts or prohibits certain items: Common restrictions:
  • Food products (licensing required)
  • Plants and seeds (phytosanitary certificates)
  • Weapons and knives
  • Medicines and medical devices
  • Certain chemicals
Check UK import restrictions

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Cost considerations

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Typical additional costs

When shipping to UK from EU: Customs-related:
  • UK VAT (20% for most goods)
  • Customs duties (0-16% typically)
  • Customs declaration fee (usually included in shipping)
Carrier fees:
  • Express carriers: Typically included in shipping rate
  • Postal services: May charge separate handling fees
  • DDP services: May have additional fees for advancement
Administrative:
  • UK VAT registration and compliance
  • Tax representative fees (if required)
  • Additional record keeping

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Cost comparison

Example: €100 product shipped to UK Intra-EU (before Brexit):
  • Product: €100
  • Shipping: €8
  • VAT: Already charged at EU rate
  • Total cost: €108
Post-Brexit with DDP:
  • Product: €100
  • Shipping: €15 (higher rates)
  • UK VAT (20%): €23
  • Total cost: €138
Post-Brexit with DAP:
  • Checkout: €115 (product + shipping)
  • At delivery: £31 (VAT + handling)
  • Total cost: ~€150 (with customer frustration)
Communicate price changes clearly. UK customers may remember pre-Brexit prices. Be transparent about why prices are higher and what customers receive for the price (including all duties and taxes).

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Best practices

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For higher conversion rates

  1. Use DDP shipping to show complete prices at checkout
  2. Display prices in GBP for UK customers when possible
  3. Offer free shipping thresholds to encourage larger orders
  4. Communicate delivery times including potential customs delays
  5. Provide excellent tracking to keep customers informed

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For smooth customs clearance

  1. Complete all documentation accurately before shipment
  2. Use precise product descriptions and correct HS codes
  3. Include origin declarations when claiming preferential treatment
  4. Keep copies of all documents for at least 4 years
  5. Work with experienced carriers who handle UK customs regularly

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For compliance

  1. Register for UK VAT when required
  2. File VAT returns on time (quarterly)
  3. Keep detailed records of all UK sales
  4. Monitor regulation changes (UK customs rules evolve)
  5. Consider professional advice for complex situations

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Resources

UK government resources: EU resources:

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Next steps

Understanding customs

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Shipping to Norway

Carrier connections

Shopify customs