Customs
Exporting to the United Kingdom after Brexit
Since 1 January 2021, shipping to the United Kingdom means exporting. There is customs on both sides, but with the right documents EU products still enter tariff-free.
What changed with Brexit
The United Kingdom left the single market and the customs union. Since 1 January 2021 the EU-UK Trade and Cooperation Agreement has applied: zero tariffs and no quotas for originating products, but with customs formalities on every shipment.
Documents from the Spanish exporter
- Commercial invoice with description, value and commodity code.
- Export declaration (DUA), which generates the MRN. The exporter needs an EORI number (in Spain, ES followed by the NIF, the Spanish tax ID).
- Origin declaration on the invoice to apply the zero tariff. If the shipment exceeds €6,000, it must include the exporter’s REX number. The EUR.1 certificate is not used. The importer can also claim the preferential tariff based on their own knowledge of the origin.
UK VAT and the £135 rule
| Shipment value | How VAT (20%) is paid |
|---|---|
| Up to £135, to consumers | The seller charges it at the point of sale and declares it in the United Kingdom. |
| Up to £135, to businesses with a UK VAT number | The buying business accounts for it itself. |
| Over £135 | Import VAT at UK customs, plus duty where applicable. |
The importer’s EORI
Whoever imports into the United Kingdom needs an EORI number starting with GB. If your customer is the importer, that is their business. But if you sell with delivery and duties paid (DDP), you are the importer and you need your own UK EORI. Before you offer DDP, check that you can take this on.
The most expensive mistake: selling DDP without a UK EORI. The goods are held at customs until someone is able to import them.
How the goods get there
Goods travel by lorry through France and across the English Channel, or by sea from ports in northern Spain. Urgent shipments go by air to London Heathrow, East Midlands or Stansted. In every case, the UK import declaration must be ready before the goods reach the border.
Request a quote for the United Kingdom
Sources
- GOV.UK: preferential rates of duty between the UK and the EU
- GOV.UK: VAT on goods sold directly to customers in the UK
- GOV.UK: EORI number
- Agencia Tributaria: exporting goods
Regulations change often. Before every shipment we confirm the requirements in force.