Customs services only

Customs for Commercial Goods Between the UK and EU

Customs paperwork only — no transport or removals included.

In short

Commercial goods are items moved for sale, business use or in quantities that indicate trade. Unlike personal effects, they do not benefit from household reliefs and are declared with a commodity code, customs value and origin, with duty and VAT assessed accordingly.

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Last reviewed: 15 October 2026

Overview

The UK–EU Trade and Cooperation Agreement removed tariffs for goods that qualify as originating — but it did not remove customs. Every commercial consignment still needs export and import declarations, and preferential duty must be claimed with proper origin evidence.

Three data points drive most commercial clearance outcomes: the commodity code (what the goods are), the origin (where they were made under the rules of origin, not where they shipped from), and the customs value. Getting these right on the invoice before shipping prevents most of the delays businesses experience.

Incoterms also matter. They decide who arranges and pays for export clearance, transport, import clearance and import VAT. Delivered Duty Paid (DDP) sales into the EU can leave a UK seller needing EU VAT registration and an EU EORI; Delivered at Place (DAP) shifts import responsibilities to the buyer.

Who this is for

Small and growing businesses starting UK–EU trade
Online sellers shipping stock to EU warehouses or customers
Businesses moving equipment or samples temporarily

How the process usually works

1Classify every product lineAssign commodity codes from the tariff; keep a product master list.
2Assess originCheck product-specific rules of origin and prepare a statement on origin where preference applies.
3Agree IncotermsMake clear who is the exporter, the importer of record and who pays duty and VAT.
4Check licences and controlsSome goods need licences, certificates or are prohibited.
5Arrange declarationsInstruct a customs intermediary for export, transit (if used) and import.
6Keep recordsRetain invoices, declarations and origin evidence for the period required by law.

Documents commonly requested

Commercial invoice with Incoterms, values and commodity codes
Packing list
GB and/or EU EORI numbers
Statement on origin or supplier's declarations
Licences or certificates for controlled goods
ATA Carnet, for some temporary movements of equipment or samples

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Claiming preferential origin for goods only assembled or relabelled in the UK
Selling DDP without registering for VAT in the destination country
Under-declaring value or splitting consignments to avoid thresholds
Not keeping origin evidence for possible verification later

Timing

Commercial clearance depends on data quality, licence requirements and customs checks in each country. We provide no guaranteed lead times.

Key regulatory dates

1 January 2021 — End of the Brexit transition period: customs declarations became required for goods moving between Great Britain and the EU. Source
31 January 2024 — UK Border Target Operating Model introduced health certification for medium-risk EU animal and plant products, followed by physical checks from 30 April 2024. Source

Frequently asked questions

Is there no duty between the UK and EU?

There is zero tariff only for goods that meet the rules of origin and where preference is correctly claimed. Non-originating goods can attract duty, and import VAT applies in either direction.

What is a statement on origin?

A declaration by the exporter on the invoice or another commercial document confirming that goods originate under the UK–EU agreement. It enables the importer to claim preferential tariff.

Do samples need customs declarations?

Yes, samples are goods. Depending on value and use they may qualify for relief or temporary admission, but they still need to be declared.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form