Selling to EU Customers From the UK: A Post-Brexit Guide
Since Brexit, a parcel from a UK online shop to a customer in France or Germany is an export, not a domestic-style sale. That brings customs paperwork, EU VAT, rules of origin and EU product rules into play. This guide walks you through each piece in plain language so you can keep selling to European customers without surprise charges or stuck parcels. It is general information, not legal or tax advice.
Key takeaways
- Since 1 January 2021, goods sent from Great Britain to the EU are exports that need customs declarations.
- EU VAT is due in the buyer's country. For consignments of €150 or less, IOSS through an EU intermediary lets you collect it at checkout.
- Zero tariffs under the UK-EU Trade and Cooperation Agreement only apply if your goods meet the rules of origin.
- EU product rules such as GPSR still apply to your listings, including an EU-based responsible economic operator.
- A GB EORI number, accurate product codes and clear delivery terms prevent most delays and refused parcels.
Before 2021, a UK seller could post an order to Dublin or Berlin almost as easily as to Manchester. After Brexit, parcels started arriving with unexpected charges or getting stuck at customs. The process is manageable once you set it up properly.
This guide covers customs, VAT, duty and origin, product compliance and consumer law. Rules change, and each EU country applies them through its own authorities, so check GOV.UK, the European Commission and the relevant national authority, or speak to a specialist adviser, before you make big decisions.
What changed for UK sellers after Brexit
The UK left the EU single market and customs union at the end of the transition period. From 1 January 2021, goods moving from Great Britain to an EU country are treated as exports from the UK and imports into the EU. In practice, that means three things for every order you ship to an EU consumer:
- Customs declarations are needed. For postal items this usually means a CN22 or CN23 form; couriers typically collect the data electronically.
- EU import VAT applies. The VAT of the customer's country is due, and since 1 July 2021 there is no low-value exemption from import VAT.
- Customs duty may apply. Whether it does depends on what the product is, where it was made and its value.
Northern Ireland has special arrangements for goods, so if you ship from or through Northern Ireland, the position can be different. Check the specific GOV.UK guidance for that route.
Customs basics: EORI, codes and declarations
For a small online shop, customs mostly comes down to getting a few pieces of information right every time.
Get a GB EORI number
An EORI number identifies your business to customs authorities. UK businesses get a GB EORI from HMRC through GOV.UK, and registration is free. Your carrier or customs agent will ask for it when you start exporting. If you later import into the EU in your own name, for example to stock an EU warehouse, you may also need an EU EORI from the member state where you first lodge a customs declaration.
Classify your products
Every product has a commodity code. The first six digits come from the international Harmonized System (HS). The EU extends this to 8 digits in the Combined Nomenclature and 10 digits in TARIC, which shows the duty measures for imports. A vague description such as "gift" or "clothing" invites delays. A clear description, such as "women's knitted cotton jumper", plus the right code helps customs process the parcel quickly.
Fill in the declaration accurately
Include the description, quantity, value, weight, country of origin and commodity code for each item. Undervaluing goods or calling a sale a gift is not a shortcut: it is a false declaration and can lead to penalties for you and problems for your customer.
Pro tip
Store the commodity code, country of origin and a customs-ready description as product fields in your ecommerce platform. Most shipping tools can then pull that data onto every label and declaration automatically, so you set it up once instead of typing it for every order.
EU VAT: who collects it and when
EU VAT on your sales to consumers is due in the buyer's country, at that country's rate. The question is who collects it and at what point. You have three main routes.
| Route | How it works | Customer experience |
|---|---|---|
| IOSS (consignments of €150 or less) | You charge VAT at checkout at the buyer's rate and declare it monthly through IOSS. As a UK seller you generally need an EU-established intermediary. | No VAT to pay on delivery; the price they see is the price they pay. |
| Import VAT paid by the buyer | You ship without collecting EU VAT. The carrier or postal operator collects VAT and any charges from the customer at import. | The customer often pays VAT plus a carrier handling fee before delivery. |
| Local VAT registration | Typically relevant if you hold stock inside the EU or import goods yourself as importer of record. | Can feel like a local purchase, but adds registration and filing work. |
The UK is not one of the few countries with an EU mutual assistance agreement that removes the need for an intermediary, so plan on appointing one if you want to use IOSS.
If you sell through an online marketplace, the platform may be treated as the "deemed supplier" for VAT on low-value imported goods. In that case, the marketplace handles the VAT on those sales. Read your marketplace's seller terms to see which of your orders it covers.
Common mistake
Showing UK prices with UK VAT to EU customers and hoping for the best. If you do not collect EU VAT through IOSS, your customer will be asked to pay it on delivery, often with a handling fee on top. Many simply refuse the parcel, and you pay for the return trip.
Duty and rules of origin
The UK-EU Trade and Cooperation Agreement allows zero tariffs on many goods, but only for goods that "originate" in the UK or the EU under the agreement's rules of origin. This is the part many small sellers miss.
If you make a product in the UK from UK materials, it may well qualify. If you buy finished goods made in a third country and resell them from the UK, they generally do not become UK-originating just because they passed through your warehouse. Those goods can attract EU customs duty when imported, depending on their classification and origin.
Keep in mind:
- Rules of origin are product-specific, so check the rule for your commodity code.
- To claim preferential treatment you usually need a statement on origin and records that back it up.
- For goods over €150, normal import rules apply and customs duty may be due depending on tariff classification and origin.
- From 1 July 2026, the EU has introduced a temporary €3 customs duty on low-value items worth up to €150, charged per tariff category in a parcel rather than per parcel. The European Commission describes it as an interim measure ahead of wider customs reform, so check its latest guidance for how it applies to your goods.
Example
Imagine two UK shops selling candles to customers in Belgium. Shop A pours its candles in Leeds using wax and wicks that meet the origin rule for that product, and it holds the evidence. Shop B imports finished candles from outside Europe and resells them. Shop A may be able to claim zero tariffs; Shop B's candles keep their non-UK origin, so EU duty may apply. The numbers here are made up, but the principle is the one to check for your own products.
Delivery terms: DAP or DDP
Your delivery terms decide who pays import charges. Under the ICC's Incoterms rules, DAP (Delivered at Place) means the buyer pays import duties and taxes on arrival, and DDP (Delivered Duty Paid) means the seller pays them.
For consumer sales, surprise charges on delivery are one of the main causes of refused parcels and returns. Even if you choose DAP, say so clearly on product pages, in your shipping policy and at checkout. If you choose DDP, work with a carrier or service that can actually pay duties and taxes on your behalf and build those costs into your prices.
EU product and consumer rules still apply
Leaving the EU did not take UK sellers outside EU product law when they sell to EU consumers. If your listings target EU customers, the EU's rules apply to those sales.
Product safety and a responsible operator
The General Product Safety Regulation (GPSR) has applied since 13 December 2024. Online listings aimed at EU consumers must show the manufacturer's name and postal and electronic address, and, if the manufacturer is outside the EU, the name and contact details of an EU-based responsible economic operator. Listings also need product identification (such as a picture and type or batch number) and safety information in a language consumers easily understand. Products covered by certain EU harmonization laws also need an EU economic operator under the Market Surveillance Regulation. For a UK maker, this usually means appointing an EU authorized representative or working with an EU importer or fulfillment provider.
Where CE marking applies to your product, it is needed for the EU market. Great Britain uses UKCA but accepts CE marking for many goods, for now; check GOV.UK for the current position.
Consumer rights
EU consumers buying online have a 14-day right of withdrawal under the Consumer Rights Directive, starting when they receive the goods. You must refund within 14 days of being told, including the standard outbound delivery cost. They pay return postage only if you told them so in advance. EU consumers also have a legal guarantee of conformity of at least two years. Your UK terms under the Consumer Rights Act 2015 and the Consumer Contracts Regulations are similar in places but not identical, so review your policies for EU buyers.
Data and packaging
Selling to EU consumers can bring you under the EU GDPR as well as UK GDPR, and a non-EU business targeting EU customers may need an EU representative under Article 27. Packaging and electrical goods can also trigger registration duties in individual countries, such as Germany's packaging register. These topics have their own guides; the point here is to add them to your checklist.
Setting up your store for EU customers
Once the rules are clear, turn them into store settings. Work through these steps in order.
- Decide your VAT route. Choose IOSS through an intermediary, buyer-paid import VAT, marketplace sales, or local registration, and document why.
- Get your identifiers. Apply for a GB EORI and, if needed, your IOSS number through the intermediary.
- Add customs data to products. Commodity code, origin and a clear description for each item.
- Set prices and checkout. Show EU consumer prices including VAT and all unavoidable charges, and show delivery costs before checkout.
- Choose a carrier with EU experience. Ask how it handles IOSS numbers, DDP shipments and returns from EU countries.
- Update policies. Shipping, returns, withdrawal rights and legal guarantee information for EU customers.
- Test with real orders. Send a few parcels to friends or customers in different EU countries and check what they are charged on delivery.
Your post-Brexit EU selling checklist
- Register for a GB EORI number on GOV.UK
- Classify every product and record its country of origin
- Check whether your goods meet the UK-EU rules of origin
- Decide between IOSS, buyer-paid VAT or local registration
- Choose and state your delivery terms (DAP or DDP) clearly
- Review GPSR listing details and appoint an EU responsible operator if needed
- Update returns and guarantee policies for EU consumer law
- Check the latest Commission guidance on the €3 low-value duty
Frequently asked questions
Do I need to register for VAT in every EU country?
Usually not if you ship low-value parcels directly from the UK and use IOSS, or let customers pay import VAT. Holding stock inside the EU, for example in a fulfillment center, generally triggers VAT registration in that country. Confirm your position with an adviser.
Can I use IOSS without an intermediary as a UK business?
Generally no. Sellers established outside the EU usually must appoint an EU-established intermediary, and the UK is not among the few exceptions with a mutual assistance agreement.
Is it easier to sell through a marketplace?
It can be. For low-value imported goods, the marketplace may be the deemed supplier for VAT and handle it for you. You still need to meet product and listing rules, so read the marketplace's seller terms carefully.
What about shipping to Northern Ireland or from it?
Northern Ireland has special arrangements for goods. If your business or stock is there, check the dedicated GOV.UK guidance, because the rules can differ from those for Great Britain.
Related reading
The bottom line
Selling to EU customers from the UK is still very possible after Brexit, but it now works like exporting. Get a GB EORI, classify your products, decide how EU VAT will be collected, check rules of origin, and make sure your listings meet EU product and consumer rules. Above all, make sure customers know the full price before they buy.
This is general information, not legal or tax advice. Rules are implemented nationally and keep changing, so check GOV.UK, the European Commission and the relevant EU national authority, or speak to a customs or tax specialist before you commit.
