Customs & Import Documentation

Everything you need to know about customs procedures, duties, taxes, and required paperwork for international shipments.

7 min readUpdated June 2026

1.What Is Customs Clearance?

When a parcel crosses an international border, the destination country's customs authority reviews it to determine whether it may enter the country, and if so, what taxes and duties apply. This process is called customs clearance.

Most express carriers (DHL, FedEx, UPS) include customs brokerage in their service and will clear shipments on your behalf — but they need accurate documentation from you to do so correctly.

2.Documents You Must Provide

Commercial Invoice

All commercial shipments

Must show: full seller and buyer name/address, description of goods (in English), HS Tariff code, quantity, unit price, total value, and currency. Do not under-declare value — customs fraud is a criminal offence.

Packing List

Multi-item shipments

Lists each item separately with quantity, weight, and dimensions. Helps customs officials verify the contents without opening every box.

CN22 / CN23 Declaration

Postal shipments outside EU

CN22: goods value up to €300. CN23: goods value above €300. Must be completed accurately and affixed to the outside of the parcel.

Certificate of Origin

Shipments claiming preferential tariffs

Proves where goods were manufactured. Required to claim zero/reduced tariff rates under trade agreements (e.g., UK–EU TCA). Issued by a Chamber of Commerce.

EORI Number

Business importers/exporters (UK & EU)

Economic Operators Registration and Identification number. Businesses exporting from the UK must have a UK EORI; EU businesses need an EU EORI. Apply via HMRC or your national customs authority.

3.Import Duties & VAT

Import duties and VAT (or equivalent sales tax) are charged by the destination country's customs authority. They are payable by the receiver unless the sender has shipped on DDP (Delivered Duty Paid) Incoterms.

UK imports (non-EU)

Customs duty (0–25% depending on goods) + 20% VAT on goods over £135.

EU imports (from UK)

Customs duty (varies) + local VAT rate (typically 19–25%) on goods over €150.

De minimis

Goods valued below the threshold may be cleared without duty. UK: £135 / EU: €150.

Who pays?

If shipped DAP/DDU, the recipient pays any duties on arrival. If DDP, the sender pre-pays.

4.Post-Brexit Shipping (UK ↔ EU)

Since January 2021, UK–EU shipments are fully international and subject to customs clearance in both directions.

A commercial invoice is required for every shipment, even between individuals.
Goods of UK or EU origin may qualify for 0% tariff under the Trade and Cooperation Agreement (TCA) — you need a Statement on Origin on the commercial invoice or a REX (Registered Exporter) statement.
Both sender and receiver may need EORI numbers for business-to-business shipments.
Certain goods (food, plants, animals) require additional UK/EU import licences.

Prohibited & Restricted Items How to Book a Shipment

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