Exporting to Europe from the UK: guide for businesses

Since the UK left the EU's single market and customs union on 1 January 2021, sending goods to Europe has become a significantly more complex process.¹ What was once a seamless transaction now requires customs declarations, specific documentation, and a clear understanding of VAT rules on both sides of the Channel.

UK businesses and individuals need to understand these requirements. Getting them wrong can mean delayed shipments, unexpected duty bills, goods returned at the border, and damaged customer relationships.

This guide gives you a practical, step-by-step roadmap for exporting to Europe from the UK. We cover everything you need to prepare, how customs and VAT work, your logistics options, and how to manage the financial side of international trade efficiently. We'll also share how Wise Business lets you hold, receive and send money in *40+ currencies - helping you manage EUR and GBP cost-effectively with ease.

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Disclaimer: The contents of this article is for informational purposes only and does not constitute legal or tax advice. Decisions related to tax should be made after thorough research, consultation and verification from a qualified financial and legal advisor.

What do you need to export to Europe from the UK?

Before a single parcel leaves the UK, several prerequisites must be in place. Getting these right from the start prevents most of the delays and compliance issues that UK exporters experience.

What is an EORI number and why do you need it?

An Economic Operators Registration and Identification (EORI) number is a unique identifier issued by HMRC that customs authorities use to track goods crossing borders. Without one, you cannot submit an export declaration in the UK, and your shipment will not clear customs.²

It is free to apply for, and the application is completed online through the UK government's official service. For most applicants, the EORI is issued immediately. In some cases, HMRC may require additional checks, which can take up to five working days³.

Any UK individual or business that exports physical goods to the EU needs a GB EORI number. Northern Ireland operates differently. Businesses moving goods between Northern Ireland and the EU use an "XI" prefix EORI under the Windsor Framework. If you are based in Northern Ireland or your goods pass through it, take separate advice on which EORI type applies to your specific situation.⁴

How do commodity codes affect your export?

Every product traded internationally is assigned a commodity code, also known as an HS code, that classifies it for customs purposes. In the UK, these are listed in the UK Trade Tariff, which is maintained by HMRC.⁵ In the EU, the equivalent is the TARIC code. Your commodity code determines the import duty rate your buyer will pay in the destination EU country, and whether your goods are subject to any restrictions or licensing requirements.⁵ It must appear on your commercial invoice and export declaration.

One of the most frequent causes of customs delays is using an approximate or generic commodity code to save time. If the declared code does not match what is physically inspected, goods can be held, reassessed at a higher duty rate, or returned. You can use the UK Trade Tariff tool to find the correct code for your goods, and cross-reference against the EU's TARIC database for the destination country⁶. If your product straddles two categories, consult a customs broker for guidance.

What documentation is essential for EU exports?

A standard export shipment to the EU requires the following documents⁷:

• Commercial invoice, it’s the most crucial document which must include:
  • Your business name and address
  • The buyer's details
  • Full description of the goods
  • The commodity code
  • Declared value (transaction value)
  • Country of origin
  • Incoterm applied
• Packing list: Details the contents, weight, and dimensions of each package in the shipment.
• Export accompanying document (EAD): Generated when you submit your UK export declaration through the Customs Declaration Service (CDS).
• Proof of origin: If your goods qualify as being of UK origin under the UK-EU Trade and Cooperation Agreement (TCA), you can include a statement of origin on the commercial invoice to allow your buyer to benefit from preferential (zero or reduced) duty rates⁸. You must have evidence to support the origin claim and retain it for at least four years.
• Certificates of origin: Required for certain product categories, for example, health certificates for food products or phytosanitary certificates for plants.
• UK export licence: You may need a UK export licence to export controlled goods.

There are other trade, transport and payments documentation you’ll need to export goods to the EU, such as an export cargo shipping instruction, a CIM consignment note for dangerous goods and a letter of credit. Having a complete and accurate documentation set prepared before the shipment moves reduces the risk of delays at the border significantly.

How does customs work when exporting to Europe from the UK?

Since Brexit, all goods moving from Great Britain to the EU are treated as exports from a third country. This means full customs declarations are required in both directions, a UK export declaration filed through CDS on departure, and an EU import declaration in the destination country on arrival.⁹

Incoterms define who is responsible for the goods, costs, and risks at each stage of the journey. For EU exports, the two most commonly used are:

• DAP (Delivered at Place): the seller delivers to a named destination, but the buyer is responsible for import duties and taxes.¹⁰ This keeps compliance simpler for the UK seller, but places the cost burden on the EU customer, which can affect their experience.
• DDP (Delivered Duty Paid): the seller takes full responsibility for import duties and taxes¹⁰. This gives EU customers a seamless, predictable experience but requires the UK seller to manage EU VAT obligations and potentially appoint a fiscal representative.

For most small UK businesses and individual sellers, DAP is the simpler starting point. For B2C e-commerce where customer experience matters, DDP offers a more competitive proposition. Customs agents and freight forwarders can handle your export declaration on your behalf. If your business has limited customs experience or high shipment volumes, using a professional is strongly recommended. Invoice EU customers correctly once you have the logistics in place.

Understanding VAT and duties when exporting to Europe

Understanding VAT and import duties when exporting to Europe helps you improve your customers' experience and ensure compliance.

How does post-Brexit VAT work for exports to the EU?

Goods exported from the UK to EU customers are zero-rated for UK VAT You do not charge UK VAT on the sale, but you must retain evidence that the goods have left the UK¹¹ (your export declaration and proof of delivery serve this purpose).

However, the obligation does not disappear, it shifts to the EU side:

• For B2B sales: Your EU business customer handles import VAT in their country using the reverse charge mechanism, provided they are VAT-registered. Include their EU VAT number on your commercial invoice.¹²
• For B2C sales (direct to EU consumers): The rules are more complex. Import VAT is due in the destination EU country at the point of import. For low-value goods (currently items valued at or below €150), UK sellers can register for the EU's Import One Stop Shop (IOSS) scheme. IOSS allows you to collect VAT at the point of sale (at checkout) and remit it via a single quarterly return to one EU country, rather than having each parcel assessed individually at the border.¹³ This avoids the customer facing unexpected charges on delivery, which significantly reduces returns and abandoned orders.

For items above €150, the buyer pays import VAT at the border, or you can choose DDP terms and manage it yourself. A common mistake businesses make is assuming B2C VAT rules are the same as B2B. If you are selling directly to EU consumers and not using IOSS, your customers will be charged VAT and a handling fee by the carrier on delivery. Customers wouldn't like being billed extra money and this often results in refused deliveries.

Having an all-in-one payments solution like Wise Business can help you keep on top of expenses like VAT, whilst helping minimise FX costs.

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How are import duties calculated in the EU?

Import duties in the EU are calculated based on the product's commodity code, its customs value (including the cost of goods, insurance, and freight known as CIF value), and its country of origin. Duty rates vary by product category. Use HMRC's check duties and customs procedures tool or the EU's TARIC database to find the applicable rate for your specific commodity code before you price your export.

Goods of UK origin and the Trade and Cooperation Agreement: If your goods qualify as originating in the UK under the UK-EU TCA's rules of origin, they can enter the EU at 0% duty a significant advantage over third-country competitors. To claim this, include a statement of origin on your commercial invoice and ensure you can substantiate the claim with evidence of where the goods were made or the materials sourced.

Avoid underestimating the total landed cost for your EU customer. The duty and import VAT on top of your product price and shipping can make the final cost significantly higher than the customer expected. Being transparent about this upfront or choosing DDP terms avoids disputes.

Navigating logistics and shipping to Europe

What are the best shipping options for UK to EU exports?

Your choice of shipping method depends on the size and value of your shipment, how quickly it needs to arrive, and your budget.

• Royal Mail/postal services: The most accessible option for small, low-value parcels. Royal Mail works with EU postal services, but tracking is limited beyond the UK border and customs handling can be inconsistent. For commercial exports, a dedicated courier is generally more reliable.
• Couriers (DHL, FedEx, UPS): The standard choice for parcels up to around 70kg. Major couriers include customs brokerage in their service, provide end-to-end tracking, and typically deliver within two to five working days across Europe. They will file export declarations on your behalf, but require complete and accurate commercial invoices to do so. Express services are faster but significantly more expensive.
• Freight forwarders: For larger, heavier, or more valuable shipments, a freight forwarder manages the full logistics chain from UK export to EU import clearance and final delivery. They can consolidate shipments, arrange sea or air freight, and handle complex documentation. For first-time exporters or businesses with complex goods, the expertise a freight forwarder brings often outweighs the additional cost.

When comparing shipping options, factor in not just the carrier rate but the dimensional weight charges, fuel surcharges, and any customs handling fees. The headline rate is rarely the total cost.

How to handle potential shipping delays and issues

Post-Brexit, customs delays are a real risk, particularly for shipments with incomplete or inaccurate documentation. The most effective prevention is preparation. Keep all the documents you need at hand, such as a complete and accurate commercial invoice, the correct commodity code, and a clear proof of origin, among others.

If a shipment is delayed at the border, contact your carrier or customs broker as the first step. Most delays result from missing information rather than fundamental compliance failures, and can often be resolved by supplying the correct document promptly.

For damaged or lost goods, check your insurance coverage before shipping. Standard carrier liability is often limited and may not cover the full value of your goods. Cargo insurance is available through freight forwarders and insurance brokers.

Have a documented process for resolving shipping issues. If a parcel is refused at the EU border for example, because the customer did not pay the import VAT you need to know in advance whether you will reship, refund, or dispute it. Couriers will charge return fees and storage costs if you do not act quickly.

Manage EUR export payments the smart way, with Wise Business

Exporting to Europe from the UK requires more preparation than it did before Brexit, but it is entirely manageable once you understand the process. Managing the financial side of EU exports adds its own layer of complexity. When EU customers pay you in euros, or when you need to pay EU-based shipping providers, customs brokers, or suppliers, the exchange rate and transfer fees applied by your bank can quietly erode your margins.

Wise Business is a money services provider designed specifically to reduce the cost and friction of international transactions for UK businesses and individuals.

For UK exporters, the key benefits are:

• Hold euros without forced conversion. Receive payments from EU customers directly into a EUR balance in your Wise Business account. You choose when to convert to GBP, allowing you to convert when the rate is favourable rather than at the moment the payment arrives.
• Mid-market exchange rate. Wise uses the rate shown on currency comparison tools, with a low, transparent fee. There is no hidden margin built into the rate, unlike most bank transfers.
• Local EUR account details. With a Wise Business Advanced account, you receive a European IBAN and BIC, allowing EU customers to pay you as if you were a local business, reducing barriers and speeding up payment.
• Pay EU suppliers and shipping costs directly. If you use a European freight forwarder or have other EU-based costs, pay them in euros from your EUR balance at low cost, rather than converting GBP and losing on the spread.
• Accounting integration. Wise Business connects with Xero, QuickBooks, and FreeAgent, so international transactions sync automatically, reducing the reconciliation burden when managing EUR and GBP income side by side.

Explore Wise Business to manage EUR payments to and from the UK seamlessly.

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Frequently asked questions

Can I still export to the EU as an individual?

Yes. Individuals can export goods to the EU, but they must comply with all customs regulations, complete export declarations, and ensure their buyer is prepared to pay import VAT and duties on the EU side.

For one-off personal exports, many couriers will guide you through the process. For anything commercial, even as a sole trader, you need a GB EORI number and must follow the same procedures as a business.

What are the main differences since Brexit for exporting to Europe?

The UK is now treated as a third country by the EU. This means every export from Great Britain to the EU requires a UK export declaration and an EU import declaration. Customs duties and import VAT apply at the EU border.

Goods of UK origin can still benefit from 0% duties under the Trade and Cooperation Agreement, but proof of origin must be included in your documentation. Previously, goods moved freely within the EU single market with no customs formalities required.

Do I need to pay customs duties on everything I export to Europe?

Your EU customer (or you, under DDP terms) is liable for any applicable import duties in the destination country. The duty rate depends on the commodity code and the declared customs value of the goods.

Goods qualifying as UK-origin under the TCA may enter at 0% duty. Use the UK Trade Tariff to check the rate for your specific product before pricing your export.

How can I ensure my goods get through customs quickly?

Accuracy is the most effective prevention. Ensure your commercial invoice includes the correct commodity code, a clear and specific description of the goods, the declared transaction value, the country of origin, and the applicable Incoterm.

If you are selling B2C goods under €150, register for IOSS to prevent your customers being charged on delivery. Work with a courier or freight forwarder experienced in EU customs, and keep copies of all documentation for at least four years.** **

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Sources used:

1. Statistics on UK-EU trade - House of Commons Library
2. Get an EORI number: Who needs an EORI - GOV.UK
3. Apply for an EORI number - GOV.UK
4. Check which EORI number you need - GOV.UK
5. Finding commodity codes for imports into or exports out of the UK - GOV.UK
6. Trade Tariff: look up commodity codes, duty and VAT rates - GOV.UK
7. Understanding export documentation for international trade - business.gov.uk
8. Check your goods meet the rules of origin - GOV.UK
9. Learn to export - How to make a UK customs declaration - business.gov
10. Customs valuation - Incoterms - Guidance - GOV.UK
11. VAT on goods exported from the UK (VAT Notice 703) - GOV.UK
12. Cross-border VAT rates in Europe - Europa.eu
13. VAT e-Commerce - Europa.EU
14. Rules of origin for goods moving between the UK and EU - GOV.UK

Sources last checked: 12-05-2026