Brexit Resource Center | UPS

With over a century of logistics experience and the world's largest in-house customs brokerage, we're here to help you manage the requirements for shipping between the UK and the EU. We'll provide you with guidance and useful resources.

Shipper Guidance

Before you begin shipping

Register for EORI number in both the UK and the EU
An Economic Operator’s Registration and Identification (EORI) number in both the UK and the EU is required to ship between the UK and the EU.

To register for an EORI number in the UK:
- If you are already VAT registered in the UK, complete the request here.
- If you are not VAT registered in the UK, for imports complete the request here.
- If you are not VAT registered in the UK, for exports complete the request here.

To register for an EORI number in the EU:

If you are not registered for an EORI number in any EU country, please consult the EU Member States national customs websites.

Register for VAT
- If you are a business importing to the UK, you will need to register for VAT in the UK. Review here.
- If you are a business importing to the EU, you will need to register in each EU country into which you are importing. Access all EU countries Customs websites here.
  
  The FAQ section on this page provides additional information about Value Added Tax (VAT) changes and charges.
Appoint an Importer of Record (IOR) if the consignee is not the declarant

The IOR is responsible and liable for your customs declarations.
- Businesses importing to the EU in their own name must appoint an IOR. The IOR can be an EU-registered affiliate company or a qualified third party.
- Businesses importing to the UK in their own name must either:
  - appoint an IOR (which could be a UK registered affiliate or a qualified third party); or
  - get VAT registered through the HMRC website as NETP (non-established taxable entity).

Preparing your Shipment

Check the origin of goods
You will need to include proof of origin of goods and claim for preferential treatment where needed on the commercial invoice or other commercial documentation (except transport contracts e.g. Airwaybill or the Bill of Lading). To benefit from the preferential tariffs in the EU-UK Trade and Cooperation Agreement, the products you are shipping must fulfil all necessary rules of origin requirements. Check if your products qualify for claiming preferential tariffs here.
Check if the goods are restricted
Some goods require special procedures at the Border Control Point. Agri-food consignments, for instance, require health certificates and undergo sanitary and phytosanitary inspections at border. Therefore, in order to avoid disruption at the border, some restricted commodities can only be shipped using UPS Express services. They will still be inspected, but at other locations. It is the shipper’s responsibility to comply with current government regulations and/or laws applicable in each country. Shipments are subject to inspection and possible delay by Customs or representatives of other government authorities.

Use our Import/Export tool to find out the prohibited or restricted commodities list that applies for your international shipment.
Complete a Commercial Invoice
Incorrect or missing information as well as inaccurate goods’ descriptions are the most common reasons for customs delays.

When completing a Commercial Invoice, a detailed and precise plain language description of the goods being sent is required. This allows the destination brokerage department to identify the goods, and assess and apply the import country’s duty and tax.

Our guide helps you prepare the mandatory documentation needed for shipments clearing customs.

Learn more about commercial invoices and adequate descriptions of goods here

How to help your consignees have the best experience for these shipments

Choose the international billing option that fits your business
UPS international billing options give you the flexibility to bill charges in a way that best suits your consignees.

Find out more
Keep your customers informed
If shipments may be subject to customs duties and taxes payable by the recipient, alert your customers in advance. Please also provide UPS with your consignee’s contact details. This will allow us to send advance delivery notifications and allow your customer to pay any duties, taxes or charges in advance.

If you are offering your customers returns options, give them clear guidance on the requirements for sending customer returns between the UK and the EU, such as completing a commercial invoice. EU-based B2C shippers should consider using a UK return address for their shipments to the UK to avoid the need for end consumers to complete a commercial invoice to process their returns.

Additional information and resources

How to ship between the UK and the EU
Download our handy guides for shipping from the UK to the EU and shipping from the EU to the UK to find out more about what you need to do – including a useful checklist.
Moving goods into and out of Northern Ireland
Northern Ireland remains aligned to a limited set of EU customs rules. Goods shipped between the EU and Northern Ireland move as an intra-Union movement. This means there should be no customs supervision, controls or formalities for most shipments.

For shipments between Great Britain and Northern Ireland, transactional customs clearance formalities moving shipments with UPS are not currently required for most B2C shipments or B2B shipments valued less than £135. Transitional customs clearance formalities will apply for goods valued above £135. These requirements will evolve as the Northern Ireland Protocol continues to be implemented.

For additional information regarding shipments between Great Britain and Northern Ireland as well as shipments through Northern Ireland, please refer to gov.uk.

UPS products and services to help your shipments move smoothly

Minimise Customs Delays
Accelerate clearance and go green with UPS Paperless™ Invoice – an electronic and sustainable solution to commercial invoices and other customs-required documentation, enabling clearance to begin before your goods reach the border.
Reduce customs complexities and costs
Are you shipping from the UK to multiple recipients in the EU, or vice versa? UPS World Ease^® allows you to consolidate and clear these as a single shipment, simplifying your paperwork and reducing costs.

UPS TradeAbility^® helps to manage the flow of your goods. No surprises with costs, no additional time lost on document preparation, and country-specific tariff codes at your fingertips.

Consignee Guidance

Understand the details of your shipment

When shopping online, check where the product will be shipped from. If it will be shipped between the UK and the EU, check whether duties and taxes are included in the final price.

Potential charges and what they mean

Since 1 January 2021, duties and taxes apply to many shipments between the UK and the EU. UPS may need to pay these on your behalf in order to clear and deliver the parcel.

In addition, due to the increased transportation, customs clearance and network adjustment costs associated with goods moving in and out of the UK, UPS brokerage fees are now applicable.

The above duties, taxes and fees may be payable by the shipper or the consignee, depending on the service and billing options chosen by the shipper.

If these amounts are to be charged to the consignee, then we will collect these amounts from you. We encourage shippers to provide us with your contact details so that we can contact you to arrange payment in advance. If payment is not made in advance, then our only option is to ask you to pay in cash upon delivery.

Managing International returns

If you want to return goods that will need to be shipped between the UK and the EU, these shipments now require a commercial invoice for the return leg. We suggest you get in touch with the retailer for more information.

Frequently Asked Questions

Why was I asked to pay additional fees when I received my parcel?

Due to new Brexit requirements and VAT changes effective 1 January 2021, UK-based consignees may now be subject to UK duties and taxes when receiving shipments from outside the UK. Similarly, EU consignees will be subject to EU duties and taxes when receiving goods from the UK.

These charges vary, please consult the specific Tariffs for your country of importation here.

UK-based consignees:

When receiving goods from outside the UK valued above £135:

You could be charged VAT and customs duties, which will be collected by UPS on behalf of HMRC. The party responsible for VAT settlement will be determined by the billing terms set up by the shipper. UPS will send you an invoice outlining the details of the applicable taxes, duties and fees.

b. When receiving goods from outside the UK at a value not exceeding £135:

You could be charged VAT during checkout at the point of sale. This means the seller will pay VAT on your behalf to HMRC. If, however, the seller does not have arrangements in place to remit VAT to HMRC, you will be charged VAT when you receive your goods. UPS will send you an invoice outlining the details of the applicable taxes, duties and fees.

You will not be required to pay customs duties for goods up to the value of £135, but Excise is applicable for certain goods (e.g. wines and champagnes, alcohols). For further information, please refer to gov.uk.

EU-based consignees:

c. When receiving goods from outside the EU valued below 22€:

Currently you will not be charged for either VAT or customs duty.

Please note that as a result of the EU VAT Reform, effective 1 July 2021, goods with a value up to €22 are no longer exempt from VAT. For additional information download our handy guide The EU VAT Reform.

d. When receiving goods from outside the EU valued above 22€:

You could be charged VAT and (for goods above 150€) customs duties, which would be collected by UPS on behalf of Customs authorities. The party responsible for VAT and duty settlement will be determined by the billing terms set up by the shipper. UPS will send you an invoice outlining the details of the applicable taxes, duties and fees.

In addition, excise duty is applicable for certain goods (e.g. wines and champagnes, alcohols). For further information, please refer to the EU Member States national customs websites.

In cases where border clearance formalities are required, UPS may levy fees in addition to any taxes and/or customs duties. For more information, please consult UPS’ Service and Tariff Guide.

Why was I asked to pay additional fees when I received a gift?

To qualify as gifts, goods must be:

described as gifts on the customs declaration
for a birthday, anniversary or other occasion
bought and sent between individuals (not companies)
intended for personal use

UK-based consignees:

When receiving goods from outside the UK that are gifts worth £39 or less

You will not be charged VAT or import duties if the goods qualify as gifts. For further information, please refer to gov.uk

b. When receiving goods from outside the UK that are gifts over £39

You could be charged VAT and customs duties, which will be collected by UPS on behalf of HMRC. For further information, please refer to gov.uk

EU-based consignees:

c. When receiving goods from outside the EU that are gifts worth 45€ or less

You will not be charged VAT or import duties if the goods qualify as gifts.

d. When receiving goods from outside the EU that are gifts over 45€

You could be charged VAT and customs duties, which will be collected by UPS on behalf of Customs authorities.

I need to ship personal belongings between the UK and the EU. What documents are required? Will I need to pay tax and duties?

Firstly, we recommend that you check the list of restricted or prohibited items for export and import, which is available here.

You will need to provide three copies of a proforma invoice, including the details of the shipper and the consignee, as well as a detailed description of the product, its value, its rule of origin and the fact that it is a “non-commercial” shipment.

If the value of the products is more than £39/€45, the shipment may be subject to import VAT or import duty, depending on where the products originate from.

What is the status of my shipment or invoice?

What documents are required for return shipments between the UK and the EU?

Note: We don’t control or oversee governmental regulations, including the EU-UK Trade and Cooperation Agreement rules and regulations. We’re providing information that may assist you with your shipments into the UK and the EU, and should not be relied on as legal or tax advice.

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Shipping between the UK and the EU