Shipping EU ↔ UK after Brexit, without the stuck shipments.

What changed in 2021

Before Brexit, shipping a pallet from Antwerp to Manchester was no harder than shipping it from Antwerp to Frankfurt. Drive the truck, deliver, done. Since 1 January 2021, the UK is a third country for the EU and vice versa — every shipment needs export and import customs declarations, regardless of whether duty is owed.

The EU-UK Trade and Cooperation Agreement (TCA) means 0% tariffs on goods that meet rules of origin. But "0% tariff" doesn't mean "no paperwork." You still need:

• An export customs declaration on the EU side
• An import customs declaration on the UK side (or vice versa)
• Proof that the goods qualify for 0% tariff (statement of origin)
• VAT handling (UK 20%, or postponed via PVA)

What you need to ship EU → UK

1. EORI numbers (both sides)

You need an EU EORI (registered in the EU country of export) and a UK GB-EORI. They're free and take 1-5 working days to issue. UK EORI here.

2. Commercial invoice

Must include: full name and address of buyer and seller, EORI numbers, HS codes (8-digit minimum), country of origin per line item, gross/net weight, value in commercial terms, Incoterm with named place.

3. Packing list

Must match the invoice line-by-line. Customs cross-checks.

4. Statement on Origin (for 0% tariff)

This goes on the invoice. Exact wording for shipments above €6,000 (low-value shipments can use a simpler statement):

"The exporter of the products covered by this document (Exporter Reference No. [REX number]) declares that, except where otherwise clearly indicated, these products are of [country] preferential origin."

5. Customs declarations

EU export declaration filed at point of departure. UK import declaration filed before arrival. Both can now be done electronically — we file both as part of the booking.

How VAT works after Brexit

UK VAT on imported goods is 20%. You have three options:

Option 1: Pay at the border (worst for cashflow)

Customs invoices you 20% VAT, you pay before release. Reclaim on your next VAT return. You're out of pocket for 1-3 months.

Option 2: Postponed VAT Accounting (PVA) — recommended

You're a UK VAT-registered business. You "declare" the import VAT on your VAT return as both input and output — net cashflow zero. This is the default and best option for any regular UK importer.

Option 3: IOSS (for B2C e-commerce under €150)

For low-value consumer shipments, the EU seller registers for IOSS (or uses the marketplace's IOSS), charges UK VAT at point of sale, and the goods clear customs without additional VAT charges. The customer never sees a customs invoice. Best UX for e-commerce.

The seven mistakes we still see in 2026

1. No EORI number. Most common reason for shipments stuck. Apply at least 2 weeks before first shipment.
2. Wrong HS codes. A wrong code means wrong duty rate, possible anti-dumping flags, and sometimes import bans. Use the UK Trade Tariff tool or ask us.
3. Claiming 0% origin without proof. If you can't prove the goods originate in the EU (or UK), customs will charge full WTO duty. Statement on Origin must be on the invoice for shipments above €6,000.
4. Treating returns like new shipments. Returned goods need RGR (Returned Goods Relief) claimed — otherwise the customer pays duty on goods they originally exported.
5. Not registering for OSS / IOSS for e-commerce. Your customers see surprise customs bills, return rates spike, brand reputation suffers.
6. Mixing B2B and B2C in one consignment. Customs treats these very differently. Split the consignment.
7. Using DDP without UK VAT registration. DDP means the seller pays UK VAT — you need a UK VAT number. Many EU sellers ship DDP without one and shipments get blocked.

Realistic transit times

The +1 day is mostly customs, not transport. If paperwork is filed correctly in advance, real-world transit time has come back close to pre-Brexit levels — provided no inspection is triggered.