Since 1 January 2021, goods moving between Great Britain and the European Union need customs declarations. Whether you are a business shipping stock or a family moving home, the right paperwork is what keeps your goods moving instead of waiting at the border.
Why customs applies
Great Britain and the EU are now separate customs territories. Every consignment that crosses between them needs an export declaration on one side and an import declaration on the other. Duty and VAT may also be payable, depending on the goods, their origin and their value.
The documents you will need
Requirements vary by goods and country, but most shipments need:
| Document | What it is for |
|---|---|
| EORI number | An identification number that businesses need to import or export goods. UK businesses use one starting with GB. |
| Commercial invoice | Shows the seller, buyer, description, quantity and value of the goods. |
| Packing list | The number of packages, with their weights and dimensions. |
| Commodity codes | The tariff classification for each type of goods, which decides the duty rate. |
| Country of origin | Where the goods were made. Goods that meet the UK–EU rules of origin can qualify for zero tariffs. |
Declarations for hauliers
If you run a transport company, there are extra steps on top of the import and export declarations:
- Transit documents (T1, T2) let goods travel under customs control and be cleared at their destination rather than at the border.
- Safety and security declarations (S&S GB and the EU's Entry Summary Declaration, ENS) give customs advance information about goods arriving.
- Goods Movement Reference (GMR) links your declarations to the vehicle when it crosses at many UK ports.
We can help with all of these. Leave it to us and we will do everything for you.
How to avoid delays
- Send us your documents before the goods are collected, not on the day.
- Describe goods precisely. "Clothing" is not enough; "women's cotton T-shirts" is.
- Make sure the values on the invoice match the goods.
- Check that your EORI number is active and matches your company details.
Customs rules change, and Northern Ireland follows different arrangements. This guide covers goods moving between Great Britain and the EU. Ask us about your specific shipment.
In short
- Every GB–EU shipment needs export and import declarations
- Have your EORI number, invoice, packing list and commodity codes ready
- Hauliers may also need transit documents, S&S declarations and a GMR
- Accurate, early paperwork is the best way to avoid delays
