Exporting to the EU has changed dramatically since Brexit. Customs controls are tighter, VAT rules are more nuanced, and each EU country has its own procedures and import thresholds to navigate. So, whether you’re sending a single shipment or regular truckloads, there are certain things you need to know to make the process go smoothly.
A Practical, Step-by-Step Guide to Post-Brexit Shipping
Get your EORI number in order
An Economic Operator Registration and Identification (EORI) number is essential for all UK-to-EU exports.
- Your EORI must start with GB for UK customs.
- If you store or import goods into an EU country, you may also need an EU EORI issued by that member state.
Without a valid EORI, your shipment will be stopped at customs. It’s one of the most commonly made early-stage mistakes exporters make.
Classify your goods correctly
Goods classification revolves around Harmonised System (HS) codes. These codes determine:
- How much duty is owed
- Whether licences or restrictions apply
- What documentation is required
If you use the wrong codes – or forget to apply them – your shipments will face delays, reassignments of duty, or even returns. A good freight forwarder will help you verify the correct classification.
Prepare the right customs declaration
There are three different types of customs declaration for UK businesses exporting goods to the EU. These are CN22, CN23, or Commercial Invoice. The correct form depends on shipment type:
CN22
- For small parcels under 2kg and low-value goods
- Common for samples or low-cost ecommerce items
CN23
- For higher-value or heavier parcels
- Requires more detailed descriptions and values
Commercial Invoice (and sometimes a Packing List)
This is mandatory for palletised freight, cargo shipments, and B2B exports. It must include:
- Seller and buyer details
- Description of goods
- HS codes
- Value and currency
- Country of origin
- Incoterms – Delivered at Place (DAP) or Delivered Duty Paid (DDP), for example.
If you don’t get this right when sending freight to Europe, you can face delays and fines.
Understand VAT obligations for your EU destination
VAT is now handled differently depending on the EU country and the nature of your trade. Exporters must understand:
- Whether VAT is due at import – most B2B shipments use reverse charge
- If local VAT registration is required
- Country-specific thresholds and exemptions – And there are a range of these. Germany, for example, requires VAT registration for certain types of B2C sales. France enforces strict rules on declared value and documentation. While Spain often requires the recipient to provide a tax ID before clearance.
Your European freight services partner can confirm the correct VAT position based on shipment type and destination.
Calculate duties and taxes in advance
The duties you pay on exports depend on:
- Country of origin of the goods
- HS codes
- Trade agreements and preferential rates
If your goods qualify for zero duty under the UK-EU Trade and Cooperation Agreement (TCA), you must provide proof of origin. Missing or incorrect origin statements lead to duties being charged even when the goods should be duty-free.
Choose the right incoterms
Incoterms determine who pays what on your shipments, so it’s important to clarify these before sending freight:
- Delivered at Place – Buyer pays duties and VAT
- Delivered Duty Paid – Seller covers all import charges
- Ex Works (EXW), Free Carrier (FCA), Carriage Paid To (CPT) – Varying responsibility splits
DDP can give customers a better experience, but it also requires deep knowledge of EU VAT and duty rules. This can be difficult for companies without a dedicated export team, but a company offering freight forwarding in Europe should be able to handle this on your behalf.
Pre-shipment checks
Before goods leave your warehouse, confirm:
- Labels match customs documents
- Packaging meets EU transport standards
- You’ve shared tracking and export paperwork with the buyer
- The carrier has your commercial invoice and EORI
If you’re at all unsure about how to navigate your admin when exporting freight to Europe, an experienced logistics partner can help. They’ll manage a whole range of services for you, so you can ship confidently and simply.
If you need a reliable specialist to manage your freight to Europe, get in touch to find out how Plexus Freight can help.
