What changed for UK exporters
Since 1 January 2021, the UK is outside the EU Single Market and Customs Union. All goods exports from Great Britain to the EU require customs declarations, and you must prove UK origin to benefit from the TCA's zero-tariff access.
This journey covers the key changes and how to benefit from the UK-EU Trade and Cooperation Agreement.
Import and export requirements
EORI numbers, customs declarations, and trading internationally. Pure data reference.
EORI number
Unique identifier required for all import/export customs clearance
Customs declarations
Required for all goods moving to/from UK
Government Gateway ID
Needed to access Customs Declaration Service (CDS)
Simplified procedures
Available for regular importers to declare limited information upfront
Get an EORI number (opens in a new tab)
Register for an EORI number - essential before your first EU export
EORI for EU exports
Post-Brexit, you need a GB EORI (Economic Operators Registration and Identification) number to make customs declarations for EU exports. This is free. HMRC usually issues the number immediately, or within 5 working days if it needs to make checks.
When needed
Moving goods between Great Britain or the Isle of Man and any other country, or between Great Britain and Northern Ireland
Exemption
Goods that are both not controlled and for personal use only
Prefix
GB for Great Britain; XI may be needed for Northern Ireland movements
Processing time
Immediate unless HMRC needs checks; up to 5 working days if it does
Get an EORI number (opens in a new tab)
How to declare goods for EU export, including the documents you need and common errors to avoid
Customs declarations are mandatory
Before 2021, goods moved freely to the EU with no customs paperwork. All exports require full customs declarations through the Customs Declaration Service (CDS). Many exporters use freight forwarders or customs agents.
Who submits
You or your representative
When
Before the goods are presented at the border
Need a declaration?
Check with GOV.UK's export declaration checker
EORI number
GB EORI needed to export from England, Wales or Scotland
You or your representative must submit an export declaration before the goods are presented at the border. You can hire a transporter or customs agent to make it for you, but you remain responsible for due diligence on your customs declarations.
Make an export declaration (opens in a new tab)
Customs Declaration Service (CDS) for Exports
How to subscribe to the Customs Declaration Service (CDS) and appoint an agent.
CHIEF
Replaced by CDS; you can no longer ask to continue to use it
Sign-in
Your business's Government Gateway details; an agent's user ID can't be used
EORI number
GB or XI EORI needed; you can apply for one when you subscribe
Agents
An agent can't act for you without your written instructions
Access
Within 2 hours, or up to 5 working days if HMRC runs more checks
Your EORI number and CDS accounts are linked to the Government Gateway sign-in you subscribe with. Appointing an agent does not remove your responsibility for due diligence on your declarations.
Get access to CDS (opens in a new tab)
Appoint someone to deal with customs on your behalf (opens in a new tab)
Commodity Codes and Tariff Classification
How to find the commodity code for your goods.
Declaration code
First 8 digits of the commodity code
Worldwide codes
Only the first 6 digits are used worldwide
Responsibility
You must find the right code for goods you import or export
Tool
UK Trade Tariff at www.gov.uk/trade-tariff
An overseas supplier's commodity code may not match the UK code, because only the first 6 digits are used worldwide. Check how much of the code applies in the UK before you use it.
UK Trade Tariff tool (opens in a new tab)
How to determine if your goods qualify as UK-originating under the TCA, and how to provide origin proof
Origin requirements for tariff-free trade
The TCA offers tariff-free trade, but only for goods that 'originate' in the UK. Origin means either wholly produced here, or meeting specific processing requirements. Simply re-exporting goods that came from elsewhere does not qualify.
UK trade agreements
71+ partners covering 75+ countries including EU
Proof of origin
Statement on origin on invoice or EUR1 Movement Certificate
Key principle
Qualifying level of processing in UK required, not just shipping from UK
Important
Different FTAs have different rules - meeting one doesn't automatically qualify for others
Free Trade Agreements allow zero or reduced tariffs, but only if you prove goods 'originate' in the UK. This means wholly obtained here OR sufficient processing occurred here.
Statement on origin For UK-EU TCA, you complete a statement on your invoice or commercial document. This allows your customer to claim preferential tariff when importing.
Competitive advantage If your EU customer pays 10% tariff because you didn't provide origin proof, they'll buy from competitors who comply correctly. Origin compliance is essential for competitiveness.
UK-EU rules of origin (opens in a new tab)
For UK-EU trade, you provide a 'statement on origin' on your commercial invoice. Your EU importer needs this to claim the zero-tariff rate. If you cannot certify origin, tell your customer before they import - they will face MFN duties.
Zero-rating rules, evidence requirements, and VAT treatment of services to EU customers
VAT zero-rating for exports
Exports to the EU are zero-rated for UK VAT, but you must keep evidence of export. Your EU customer will pay import VAT in their country at their local rate. B2B services follow different rules based on where the customer is established.
VAT rate on exports
0% when all conditions are met
Time limit
3 months from time of supply
Time limit if processed before export
6 months
Official evidence
Export declaration on the Customs Declaration Service with a departure confirmation
Commercial evidence
Transport documents, such as an air or sea waybill or CMR note
Evidence of supply
Also required, such as the order, invoice and proof of payment
Keep proof of export for
6 years
If conditions are not met
You must account for VAT at the UK rate
Conditions for zero-rating The goods are physically exported from the UK within the time limit You obtain evidence of export within the time limit You keep evidence of supply and of export Evidence of export Official evidence is an export declaration on the Customs Declaration Service that has generated a departure confirmation, identified by its Movement Reference Number or Declaration Unique Consignment Reference. Commercial evidence describes the physical movement of the goods, for example authenticated air or sea waybills, or a fully completed CMR consignment note. Both types are generally considered equally valid, but if the evidence you choose lacks detail you will need the other type as well.
VAT on goods exported from the UK (VAT Notice 703) (opens in a new tab)
For B2C e-commerce sales to EU consumers, the Import One-Stop Shop (IOSS) simplifies VAT collection for consignments up to EUR 150. Without IOSS, your customer pays import VAT on delivery which creates friction and returns.
EU labelling requirements, CE vs UKCA marking, and what needs to change on your packaging for EU export
CE marking for EU markets
CE marking is what the EU market requires. Great Britain also accepts CE marking with no end date under 21 product regulations, so for those products you may not need UKCA marking as well. Other products may need both marks. Labelling requirements differ - EU rules on country of origin, language, and product information apply to your EU-bound goods.
Great Britain (England, Scotland, Wales)
UKCA marking required (CE marking accepted during transitional period)
Northern Ireland
CE marking required under Windsor Framework (UKCA alone NOT valid)
CE mark deadline — old Directives (MDD/AIMDD/IVDD)
30 June 2028
CE mark deadline — EU MDR/IVDR certified
30 June 2030
Dual marking
Products can carry both UKCA and CE marks simultaneously
Indefinite CE recognition consultation
MHRA consulting on removing 2028/2030 deadlines entirely (16 February to 10 April 2026)
UKNI marking (Northern Ireland)
Required alongside CE mark when UK Approved Body has been used for NI market conformity assessment
Using the UKCA marking (opens in a new tab)
6. Prepare your export documentation
EU exports require commercial invoices with origin statements, customs declarations, and potentially certificates of conformity. Some products (food, live animals, plants) need additional health certificates or phytosanitary documentation.
Export declaration
Made by you or by the agent you appoint to deal with UK customs
EORI number
A number starting GB to export from England, Wales or Scotland
Commercial invoice
One per shipment, travelling with the goods
Licences and certificates
Needed for controlled goods such as animal products, plants, drugs, chemicals, firearms and military or dual-use items
Proof of origin
May be needed where the destination gives a reduced or zero rate of duty
Transport documents
A bill of lading (sea) or waybill (air) is documentary evidence that your carrier has received the goods
Packing list
Shows what is in each carton, so that customs can check the consignment
Destination country documents
Ask the buyer what else the destination country needs
The commercial invoice, the export declaration and any licences you need are the documents set by UK rules. A packing list, a bill of lading or a waybill, and a certificate of origin are not required in every case. They are used as evidence for the carrier and the destination country, so check what the buyer, carrier and destination require. Keep your commercial invoices and customs paperwork. If you are VAT registered, record the goods in your VAT accounts even when they are zero-rated.
Export goods from the UK (opens in a new tab)
Understand documentation for international trade (opens in a new tab)
Commercial Invoice Requirements for Exports
What GOV.UK says about the commercial invoice that travels with exported goods.
One invoice per shipment
Every shipment must have its own commercial invoice
Travels with the goods
The completed invoice and any licences or certificates must travel with the goods
Value of the goods
The price you are selling them for, or the market value if you are not selling them
Freight and export insurance
List separately if included in the price
Commodity code
You must find the right commodity code to classify the goods
Keeping the invoice
You must keep commercial invoices and any customs paperwork
The invoice gives customs authorities the information they need to decide whether goods can move and what controls apply, and it helps determine duties and taxes. The country you are exporting to may ask for more detail, so ask the person or business buying the goods what information they need.
Export goods from the UK (opens in a new tab)
7. Understand Northern Ireland arrangements
Under the Windsor Framework, Northern Ireland remains aligned with EU customs rules for goods. Moving goods from GB to NI requires customs declarations and potentially duties if goods are 'at risk' of onward movement to the EU.
GB EORI number
Required for businesses moving goods from GB
XI EORI number
Required for businesses established in NI or trading with EU via NI
Internal Market Movement Information (IMMI)
Simplified declaration for UK Internal Market lane goods
Trader Goods Profile
Set up commodity codes and supplier details to simplify declarations
NIRMS
Northern Ireland Retail Movement Scheme for agri-food products
NIRMS checks
Reduced to 5% from 1 July 2025
Get an EORI number (opens in a new tab)
EORI number requirements for Northern Ireland trade
GB and XI EORI requirements for moving goods between GB and NI.
XI EORI requirement
Required for moving goods into NI from GB or to non-EU countries
GB EORI first
Must obtain GB EORI before applying for XI EORI
GB EORI processing time
Immediate (or up to 5 working days if checks required)
XI EORI processing time
Within 5 working days after obtaining GB EORI
Proof of NI establishment
2 documents required (e.g. bank statement, utility bill)
Proof exemption
Not required if GB EORI address is in NI or solely for declarations/carrier activities
Application cost
Free
Effective from
1 January 2021
Trader Support Service for GB-NI trade
Free government service for customs declarations and guidance.
Service type
Free customs declaration service for GB-NI movements
Cost
Free
Services provided
Education, training, advice on Windsor Framework; customs and safety/security declarations
Entry summary declarations
TSS can submit on your behalf
ICS2 registration
Not needed for TSS users
Registration
Online at tradersupportservice.co.uk
Register for Trader Support Service (opens in a new tab)