> ## Documentation Index
> Fetch the complete documentation index at: https://docs.smartsend.io/llms.txt
> Use this file to discover all available pages before exploring further.
# Shipping to UK
> Navigate post-Brexit customs, VAT, and EORI requirements for shipments from the EU to the United Kingdom
**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).
## 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.
## Delivery options: DDP vs DAP
When shipping from the EU to the UK, you must choose between two delivery terms:
### DDP (Delivered Duty Paid) - Recommended for B2C
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
### 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.
## UK VAT requirements
### 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.)
### VAT on shipments to UK
How VAT is handled depends on shipment value:
#### 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
#### 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.
### 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](https://www.gov.uk/register-for-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.
## Customs duties and declarations
### 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](https://www.trade-tariff.service.gov.uk/)
### 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.
### 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)
## EORI numbers
### 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
### 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](https://www.gov.uk/eori)
**Customer EORI:**
* Not required for B2C shipments
* May speed up customs for B2B shipments
* Request from business customers when possible
## Practical implementation
### 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
Configure customs information in Shopify
### 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
### 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
Connect carriers for UK shipping
### 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.
## Documentation and compliance
### 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")
### 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
## Special considerations
### 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
### 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
### 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](https://www.gov.uk/import-goods-into-uk)
## Cost considerations
### 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
### 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).
## Best practices
### 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
### 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
### 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
## Resources
**UK government resources:**
* [Customs declaration service](https://www.gov.uk/guidance/customs-declaration-service)
* [UK Global Tariff](https://www.trade-tariff.service.gov.uk/)
* [Check duties and customs](https://www.gov.uk/check-duties-customs-exporting-goods)
* [VAT registration](https://www.gov.uk/register-for-vat)
* [EORI registration](https://www.gov.uk/eori)
**EU resources:**
* [EU-UK trade agreement](https://ec.europa.eu/info/strategy/relations-non-eu-countries/relations-united-kingdom/eu-uk-trade-and-cooperation-agreement_en)
* [Origin rules guidance](https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/countries-and-regions/united-kingdom/eu-uk-trade-and-cooperation-agreement/rules-origin_en)
## Next steps