International Shipping Rules & Requirements

United States

If you are shipping a single commodity that is valued over $2,500 you will be required to fill out an Electronic Export Information (EEI) form. EEIs are filed electronically with ACE, either by you or UPS on your behalf.

Filing options are as follows:

• Self-file at ACE: While free of charge, you’ll need to view the UPS Port of Export Guide to determine from which port the shipment left the U.S. (required by ACE).
• Print an EEI from a UPS shipping system: This can be through the UPS.com shipping app, UPS WorldShip^® or UPS CampusShip^® . We’ll need you to provide us with a completed Power of Attorney form to file. A small fee will apply.
• Provide your own company's printed EEI or a completed commercial invoice. A Power of Attorney form is required, and a small fee will apply.

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Canada

The receiver will need to fill out a Power of Attorney (POA) document in the following instances:

• Commercial shipments
• Casual shipments valued above $3,300 CAD
• Shipments of restricted goods

Canada offers Non-Resident Importer status for businesses that obtain a Canadian Business Number. This means they can export to Canada without their receivers needing to fill out a Power of Attorney.

If the exporter doesn’t obtain Non-Resident Importer status, the shipment receiver will be contacted to designate a customs broker.

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Mexico

There are specific rules for shipping consumable goods to Mexico. Your recipient will need to obtain a pre-permit from the Health Ministry to receive items sent to Mexico for human consumption.

• Medicine: Mexican customs requires the receiver to obtain a permit from the Health Department for products regardless of whether they are shipped from a company or an individual. Such items are not authorized to be exported via UPS Worldwide Standard to Mexico
• Food: A permit is required to ship non-perishable foods to Mexico. Prior to shipping, the permit must be obtained by the receiver from the Department of Health in Mexico. Food sold as sweets have additional taxes imposed by the government

Latin America

To clear customs, most countries in Latin America need the receiver’s TAX ID or identification number.

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European Union

VAT
Familiarize yourself with VAT regulations and the required registration process to get to the Import One Stop Shop (IOSS) platform for goods valued up to €150.

EORI Number
EU-based businesses generally need to register for an Economic Operators Registration and Identification (EORI) number. Private individuals don’t always have to.

When exporting to the EU, the shipper will need to provide either the receiver’s EORI number (if applicable) or tax ID number:

• Bulgaria, Czech Republic, Greece, Lithuania, Romania, and UK require shippers to provide the recipient’s EORI number
• Most EU countries that do not require the consumer to have an EORI number will request the recipient’s tax ID number instead

ICS2
The EU has implemented a new release of the customs pre-arrival security and safety program, Import Control System 2 (ICS2). You can read more about ICS2 here.

To ensure compliance and a fast and efficient clearance process, it is recommended to provide:

• A 6-digit Harmonized System (HS) code for every item – we can help you determine your HS code.

Your EU receiver’s EORI number (if applicable)

• An accurate description of the goods you are shipping – this should answer what is the item you are shipping, what it is made of and what it is intended for.

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United Kingdom

All shipments of £600 GBP or more require an EORI number. For shipments valued less than £600 GBP, a temporary VAT number can be used.

Shippers do not need an EORI number if they are moving goods that are:

• not controlled goods, AND
• for personal use only

Returns: Goods returned to the UK within two years can be done without duty and VAT, provided the item is in the same state as at the time of export

ICS2
Recent changes to the European Union’s Import Control System 2 (ICS2) does not impact most of the U.K. (England, Scotland, and Wales). However, if shipping to Northern Ireland, then data must be submitted as if the goods were going to an EU member state. This is due to there not being any border or customs clearance between Northern Ireland and the Republic of Ireland, which is an EU member.

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China

EEI
Electronic Export Information (EEI) filing is required for all shipments to China, regardless of value, and require an Export Commerce Control Number

Customs Clearance Process
All shipments require an Importer/Exporter Customs Registration Code (a 10-digit customs code) except:

• documents
• personal effects

It is especially important to have a detailed product description for shipments to China as China Customs has reinforced strict declaration.

Gifts
Gift exemptions are permitted on a case-by-case basis between individuals only. In order to clear customs, the shipper’s passport or the receiver’s China compulsory certificate (CCC) is required.

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India

Gifts and Samples

• Samples must be below 10,000 INR in value to file for duty free clearance. The term “sample” must be mentioned in the invoice for shipment.
• All shipments of gifts are subject to duties and taxes.

Shipping Medical Products
All medical products, devices, and supplies, including diagnostic kits, will require a No Objection Certificate (NOC) from the Health Department.

Shipments of medicine and vitamins require a No-Objection Certificate from the Assistant Drug Controller. Nutritional supplements require a NOC issued by the Drug Controller.

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European Union Deforestation Regulation

The European Union Deforestation Regulation (EUDR) on deforestation-free products is part of the European Union Green Deal and it aims to fight global deforestation. The Regulation entered into force on June 29, 2023, and was scheduled to become applicable on December 30, 2025. The application date has now been postponed until 30 December 2026 for medium-sized and large operators and traders, and until 30 June 2027 for micro and small operators.

At this stage, further details regarding the revised timeline and specific implementation guidelines are expected to be clarified.

UPS will continue to monitor developments closely and keep you informed as soon as new information becomes available.

Please refer to the EU website: EU Deforestation Regulation implementation.

The EUDR applies to seven commodities entering or leaving the European Union:

• Palm oil, cattle, soy, coffee, cocoa, timber, rubber.
• Their derived products, including items like tires, beef, furniture, or chocolate.

The full list of products is provided by the European Commission together with related HS codes: Full list of commodities

Helpful Links and Resources

• Scope - European Commission (europa.eu)
• Deforestation regulation implementation - European Commission (europa.eu)
• Frequently asked questions in a PDF document
• Deforestation Due Diligence Registry
• Proposal for a regulation amending Deforestation Regulation

Italy’s handling tax as of January 1, 2026

As of January 1, 2026, a contribution, called the “Administrative Contribution for Customs Formalities” (Handling Tax), has been established in Italy to cover administrative expenses for low-value shipments from outside the EU.

The regulation introduces a fixed €2 administrative fee for each shipment imported from outside the EU with a value below €150.

This is not an additional fee or a tariff increase by UPS. It is a mandatory charge that UPS, as a courier, is required to collect on behalf of the Italian Government.

Invoicing and payment methods

To ensure compliance with the law, we have updated our billing systems with the following provisions:

• Payment responsibility: the charge is payable by the consignee, unless specified otherwise in the shipment’s payment terms.
• Invoice visibility: this cost will be clearly showed on import invoices, separately from customs duties and brokerage costs.
• Retroactive recovery: for shipments made from 1 January 2026 that have not yet been invoiced, the contribution may be collected through a separate manual invoice.

Changes to the EU Aviation Security Rules

Effective 1 September 2025, all air shipments departing from the European Union must include verified information identifying the original shipper.

This is due to emerging threats in aviation security. The European Commission has introduced new regulations that UPS, as a registered regulated agent, is required to comply with.

If customers ship on behalf of others, they must collect and retain the following details about the original shipper:

Full Name

Address

Contact Number

Email Address

Payment Information (bank or card)

VAT Number / Company Registration (if applicable)

Contractual Agreement

For more details, please refer to the FAQs.

Special labelling requirements for heavy parcels to Germany starting 1 January 2025

Effective January 1^st 2025

• For parcels weighing between 10 and 20 kilograms and those over 20 kilograms, delivered in Germany
• A small ‘package’ icon noting the weight class (10+ or 20+) needs to be added to the package
• Labels generated from UPS systems, such as UPS.com, CampusShip, and the Ship API will automatically display this new requirement as of December 26, 2024, adding the icon to the middle upper area of the label
• Correct indication of the weight class is essential for compliant labelling. Customers must provide precise weight information when transmitting shipment details to UPS.

Important
As of January 1^st, UPS Worldship users are requested to apply weight class stickers to parcels weighing between 10 and 20 kilograms and those over 20 kilograms, that will be delivered in Germany until they upgrade to Worldship version 28.0.3 (available in the course of January).
The same applies to Host to Host customers experiencing difficulties programming their own labels. If you need these labels, please contact Customer support. Stickers will later be available for order in the customer material order system on UPS.com.

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Shipments to the U.S. – Rejection of Vague Goods Descriptions

Starting 12 November 2024, U.S. Customs & Border Protection (CBP) will strictly enforce new regulations requiring precise descriptions for goods in Air Cargo Advanced Screening (ACAS) for shipments to the U.S. or transiting via the U.S.
Shipments with vague or incomplete descriptions may face delays at the point of origin.

It is the shipper’s responsibility to provide accurate descriptions in shipping systems and printed documentation (when applicable). Descriptions must clearly answer:

• What is it?
• What is it made of?
• What is it used for?
• Any additional relevant details (e.g., size for water bottles, gender for clothing).

For more guidance, please refer to the CBP’s official guide on descriptions.

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Windsor Framework

From 1 May 2025, new rules for air shipments from the 27 countries of the European Union to Northern Ireland will be implemented under the new Windsor Framework.

Shippers located in EU27 countries must provide:

• A commercial invoice for each air shipment (watch this video for guidance)
• The harmonised tariff code (also referred to as the commodity code) for each item on the shipment
• Commodity description of goods at item level
• Value and currency at item level

Please refer to these materials for additional and specific guidance:

UPS Infographic (for EU Shippers)
How to find your Export Tariff Code easily (video)
How to complete a Commercial Invoice for exports (video)

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Carbon Border Adjustment Mechanism (CBAM)

CBAM is a price adjustment tool introduced to equalise the price of carbon emission between EU domestic products and imports. This applies to imports into the EU for designated goods based on their CO2 emissions in the production process outside the EU. The aim is to prevent carbon leakages.

If you wish to know more about CBAM you can download a factsheet with more information about CBAM here and visit the official CBAM European Commission dedicated page.

Latest Developments:

Importers of CBAM goods (or their indirect customs representatives) are urged to apply for the status of authorised CBAM declarants. The CBAM definitive period started on 1 January 2026. Full instructions can be found in the Authorisation Management Module page of the European Commission website.

Important note:

On 21 October 2025, the amended Regulation simplifying and strengthening the CBAM was published in the Official Journal of the European Union. This amendment has introduced a new weight-based threshold for imports. This new threshold, set at 50 tonnes of imported goods per importer per year, is replacing the previous limit of €150 per consignment threshold.

This adjustment is designed to exclude a large number of small and medium-sized enterprises (SMEs) from the CBAM's scope, while still ensuring that the majority of embedded emissions within the mechanism's scope are covered.

Disclaimer:
Following the adoption of the EU Regulations (EU) 2023/956 (10/5/23) and (EU) 2023/1773 (17/8/23) the Carbon Border Adjustment Mechanism (CBAM) has started to apply with a transitional period until 31 December 2025.

Pursuant to these Regulations, UPS has a possibility to opt out of the CBAM reporting obligations for importers established in a Member State.

Hereby, UPS notifies its decision not to carry out the CBAM reporting obligations provided in Articles 33 and 35 of the CBAM Regulation, on behalf of those importers established in a Member State for which UPS is acting as an indirect customs representative.
Therefore, it will be a legal obligation of such importers, to submit a report (“CBAM report”) containing information on the goods that they import into the EU during a given quarter of a calendar year, no later than one month after the end of that quarter. This report must be submitted to the CBAM Transitional Registry.

We invite you to contact the National Competent Authority for CBAM purposes (NCA) of the Member State where you are established for further information on CBAM-related reporting obligations.
You may also find relevant information on CBAM on the European Commission’s dedicated webpage.

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New Computerised Transit System – Phase 5 (NCTS 5)

As of December 1st, 2023, Germany will transition to NCTS, phase 5. New information is required to be provided when exporting from Germany to a non-EU country, importing to Germany from a non-EU country, and for goods transiting the EU via Germany.

When filling in your commercial invoice, which stays a mandatory document, the following requirements are valid:

• For export shipments that are below the value of EUR 1,000 and do not require a formal export clearance: a 6-digit HS code should be provided if available.
• For export shipments that are processed through a formal export declaration process: An export Movement Reference Number (MRN) and an 8-digit HS code are mandatory.

To find out how to easily identify the appropriate tariff code for your product watch this video and then visit the government website. If you want more guidance on how to fill your Commercial Invoice correctly, watch this video.

General information about export declaration

With the migration to AES 3.0 the carrier needs to be indicated in the export declaration as follows: United Parcel Service Deutschland S.à.r.l. & Co. OHG / EORI DE2443147 0000

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Import Control System (ICS2)

If you are shipping into or through European Union (EU) countries, Norway, or Switzerland, please note that as of 1 September 2025, ICS2 data safety and security requirements will be fully mandatory across all modes of transport—air, maritime, road, and rail—in accordance with the Union Customs Code (ICS2 Release 3).

You can read more about ICS2 here.

To ensure compliance and a fast and efficient clearance process, please provide:

• 6-digit HS code for every item - To learn how to identify the right tariff code easily for your product, you can visit the EU Commission site
• Your EU receiver’s EORI number - To know more about the EORI number, watch this video.
• An accurate goods description – This should answer what is the item you are shipping, what is made of and what is intended for.

If you want more guidance on how to fill your Commercial Invoice correctly, watch this video.

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Brexit

Brexit has made shipping to the UK more complex. But don’t worry, we’ve got you covered and will be by your side during your exporting journey, whether you’re a seasoned exporter or are about the send your first shipment to the UK. Consult our guide about Brexit.

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Changes to the EU VAT Rules

Find out what is changing on 1 July 2021 and how it may impact your business when exporting to customers in the EU. We do not control or oversee governmental regulations, including the EU VAT reform rules and regulations. We are providing information that may assist you with your shipments into the EU, and should not be relied on as legal or tax advice.

If you’re a consumer purchasing goods online from outside the EU:
Download the EU VAT Reform Guide for EU Consumers

If you’re a business importing goods from outside the EU:
Download the EU VAT Reform Guide for EU Businesses

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How To Provide Your EU VAT Registration Number

If you have registered for an EU Import One Stop Shop (IOSS) number, we can store it in our UPS shipping systems, eliminating the need for you to provide this number each time you make a shipment. To do so, please complete and return below Power of Attorney (POA) document.

Download the POA Form To Submit Your IOSS Number to UPS for Storage

If you do not provide UPS with the Power of Attorney document, please ensure that your IOSS number is entered in your UPS shipping system for each shipment that meets the criteria.

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Don’t Have an EU-Based Entity to Register for IOSS?

In order to register for the Import One Stop Shop (IOSS) you must have an EU-based establishment. If you do not, you will need to appoint an intermediary to register and settle VAT for applicable EU imports via the IOSS platform on your behalf.

UPS has selected the tax consultant PwC* to offer IOSS intermediary and compliance services for our customers who do not have an EU-based establishment.

If the UPS customer chooses to work with PwC, the IOSS intermediary and compliance services on offer include:

• Managing the application for an IOSS number
• Preparing and submitting IOSS VAT returns based on sales data provided by the UPS customer
• Managing communications with the VAT authorities
• Providing monthly information regarding VAT payments
• Relevant updates that might affect UPS customer’s business by means of periodic newsletters.

You can find further information about the IOSS intermediary and compliance services on the PwC website.**

*PwC refers to PwC Business Advisory Services bv. The performance of the services by PwC will be subject to a client acceptance procedure and necessary independence approvals and clearance. The word “client” throughout this text refers to UPS customers which choose to work with PwC and which pass PwC’s client acceptance procedure.

**UPS cannot take responsibility for pages maintained by external providers and takes no responsibility for information contained on external links from this website. UPS referrals are made for convenience only and UPS makes no representations or warranties related to any services provided by PwC or for the fitness or ability of PwC to provide such services. UPS does not assume responsibility and shall have no liability for the content or accuracy of any advice offered by PwC.

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