Journey

Start exporting from the UK

Guides first-time exporters from market research through customs setup, logistics, and getting paid.

Growing & Scaling Updated 15 September 2026

7 milestones references 7 guides

Your journey to international sales

Exporting opens your business to 95% of the world's consumers outside the UK. This journey guides you through the essential steps from market research to getting paid - everything a first-time exporter needs to know.

Research and select your target markets

Start with 1-2 markets rather than spreading yourself thin. Systematic research across demand, competition, regulations, and costs is essential before committing resources.

Export market research and selection

Learn how to assess overseas markets, evaluate demand, and understand entry costs

Free export support

The Department for Business and Trade offers free Export Academy courses and one-to-one support through trade experts in 100+ countries.

Global network

100+ countries, 150+ locations in embassies and consulates

Export Academy

Online workshops on international sales skills - available to all businesses

One-to-one support

Tailored advice for eligible businesses matched to specific needs

Specialist services

Regulatory advice, export documentation, negotiation support, innovation grants, market research

Local Digital Advisers

E-commerce strategy support for online marketplaces

DBT has trade experts based worldwide providing support to UK exporters. Services range from free Export Academy workshops to tailored one-to-one support and specialist advisory services.
What DBT cannot provide
Lists of potential in-market partners or direct matchmaking. For partner connections, use trade associations, chambers of commerce, or commercial partners.

Export support services (opens in a new tab)

gov.uk
Check how to export goods (opens in a new tab)

DBT's step-by-step tool for market-specific export requirements
Choose your route to market

How you reach overseas customers - direct sales, agents, distributors, or e-commerce - has significant legal and financial implications. Agents have statutory compensation rights under UK law; distributors don't.

Choosing the right export route to market

Compare market entry models and understand agent vs distributor legal frameworks

Routes to market comparison

E-commerce marketplaces offer fast, low-risk international entry - accounting for 56% of global e-commerce.

Agent

Sells on your behalf for commission, doesn't hold stock. Governed by Commercial Agents Regulations 1993 - entitled to compensation on termination.

Distributor

Buys products in bulk at discount, holds stock, manages logistics. No statutory rules - terms fully negotiable.

Direct sales

Selling directly to overseas customers. High control but substantial time/cost investment.

E-commerce

Online marketplaces account for 56% of global e-commerce ($5tn by 2027). Fast, low-risk entry.

Licensing

Grant rights to use your IP for fees/royalties. Low cost but reduced control - must protect IP first.

Joint venture

Business partnership with overseas company. Quick market entry but complex - requires experienced legal advice.

Agent vs Distributor key differences
Legal status: Agents governed by Commercial Agents Regulations (can't contract out). Distributors subject only to Competition Act.
Stock holding: Agents don't hold stock. Distributors purchase and hold inventory.
Termination rights: Agents entitled to compensation/indemnity. Distributors have no automatic rights.
Control: Agents: you set prices. Distributors: they set resale prices.

Routes to market guidance (opens in a new tab)
Get set up for customs

You need a GB EORI number to make customs declarations. Post-Brexit, declarations are required for ALL goods leaving Great Britain - including to the EU.

Export customs declarations and procedures

Get your EORI number, understand commodity codes, and learn declaration procedures

EORI number registration

Free registration - most applications are processed immediately.

When required

Export/import between GB and any country (including EU)

Format (VAT-registered)

GB + VAT number + 000 (e.g., GB123456789000)

Processing time

Immediate for most applications (unless HMRC requires checks)

Cost

Free

Consequences without

Delays at customs, increased costs, goods may be stored until obtained

Get an EORI number (opens in a new tab)

gov.uk
Apply for an EORI number (opens in a new tab)

HMRC registration service - free and immediate for most applications

High error rate on declarations

Industry analysis of 600,000+ customs declarations shows a 34% error rate. Wrong commodity codes and missing origin proof are the costliest mistakes - causing delays, additional duties, and compliance penalties.
Understand VAT on exports

Exports are generally zero-rated for VAT, but you must keep evidence of export. Understanding rules of origin lets your customers claim preferential tariff rates under UK trade agreements.

VAT and tax on exports

Zero-rating requirements, evidence needed, and rules of origin for trade agreements

VAT zero-rating for exports

Keep proper evidence of export to claim zero-rating. Without proof, HMRC can assess output VAT.

VAT rate on exports

0% when conditions met (goods consumed outside UK)

Evidence deadline

Must obtain within 3 months of time of sale

Record retention

Minimum 6 years for all export evidence and documents

Failure consequence

Supplier liable for VAT due if conditions not met

Three core requirements for zero-rating
1. Goods must be physically exported from UK
2. Evidence obtained within 3 months of sale
3. Evidence retained and all conditions met
Acceptable evidence
Official: C88 Form (SAD Copy 3) with customs endorsement, or CDS export declaration with departure message.
Commercial: CMR Consignment Note (fully completed by consignor, carrier, consignee), or commercial documents linking transaction to exported goods.
Official and commercial evidence have equal weight for VAT purposes.

VAT Notice 703 - Exports (opens in a new tab)

Rules of origin matter to your customers

If your EU customer pays 10% tariff on goods that should be tariff-free because you didn't provide origin proof, they'll source from a competitor who complies correctly. Rules of origin documentation is a competitive advantage.
Arrange logistics and prepare documentation

Every export needs specific documents for customs clearance. Missing or incorrect documentation causes costly delays. Freight forwarders can handle complex shipments.

Export logistics and shipping documentation

Understand shipping methods, Incoterms, and essential export documentation

Essential export documents

Have these ready before shipping to avoid customs delays.

Essential for all exports
1. Customs Declaration: Via Customs Declaration Service, submitted by deadlines (30 min to 2 hours before departure)
2. Commercial Invoice: All required elements - parties, EORI numbers, goods description, HS codes, value, Incoterms, signatures
3. Packing List: Detailed contents, package marks, weights, dimensions
4. Bill of Lading (sea) or Air Waybill (air): Transport document and contract of carriage
Frequently required
Certificate of Origin: Check destination requirements - apply via Chamber of Commerce
EORI Number: GB EORI for England/Wales/Scotland exports
Product/situation-specific
Export License: Controlled goods, military, dual-use items
Health/Phyto Certificates: Animal products, plants
Dangerous Goods Declaration: Hazardous materials
EUR1 Movement Certificate: Preferential trade under FTAs
Insurance Certificate: If required by payment terms

Export documentation guide (opens in a new tab)

Incoterms 2020

Standard trade terms that define who pays for what and when risk transfers. Essential for export contracts.

Total rules

11 individual rules organized by transport mode

Any transport mode

EXW, FCA, CPT, CIP, DAP, DPU, DDP (7 rules)

Sea/waterway only

FAS, FOB, CFR, CIF (4 rules)

Insurance under CIF

Seller must arrange minimum coverage

Insurance under CIP

Seller must arrange 110% coverage (Institute Cargo Clauses A)

Incoterms clarify who pays for what and when risk transfers from seller to buyer. They're essential for export contracts to prevent disputes over delivery, costs, and insurance responsibilities.
Recommended for exports: FCA (Free Carrier)
Seller delivers to carrier and completes export formalities. Buyer controls main carriage. More suitable for international trade than EXW.
Customer service: DAP (Delivered at Place)
Seller delivers to destination but buyer handles import clearance. Good balance when seller wants to control journey.
Avoid for exports: DDP (Delivered Duty Paid)
Seller handles everything including import duties - most complex. Consider DAP instead unless you have import expertise in buyer's country.

Choosing the right Incoterms (opens in a new tab)
Get paid for your exports
Getting paid is one of the biggest challenges when exporting. Choose payment methods based on buyer relationship and your risk tolerance - from advance payment (safest) to open account (riskiest).

Get paid for your exports

Compare payment methods by risk level and learn how to assess buyer creditworthiness
Export payment methods

Risk comparison from most secure (advance payment) to least secure (open account).
Payment in advance

Lowest risk - Payment before shipping. Best for new/high-risk buyers

Letter of credit (L/C)

Low risk - Bank guarantees payment. UCP 600 rules apply globally

Documentary collection

Medium risk - Bank collects payment, no guarantee. D/P or D/A terms

Open account

Highest risk - Goods delivered before payment. Net 30/60/90 days

Choosing the right method:

Payment in advance - Use for new customers, high-risk countries, or where buyer understands risk

Letters of credit - Standard for high-value exports and new relationships

Documentary collection - Cheaper than L/C for established relationships in stable markets

Open account - Only for trusted customers with good payment history (consider credit insurance)

Contact a UKEF Export Finance Manager for free advice on payment methods.

Find an Export Finance Manager (opens in a new tab)
Letters of Credit for high-value exports

For high-value exports to unfamiliar buyers, Letters of Credit provide bank-guaranteed payment security if you meet documentary requirements. More secure than documentary collections.
Consider export finance and insurance

UK Export Finance (UKEF) provides government-backed funding and insurance to help you win contracts and manage risk. In 2024-25, UKEF supported 667 exporters - 74% were SMEs.

UKEF export finance and insurance products

Explore export insurance, working capital schemes, and bond support products

Export insurance from UKEF

Government-backed insurance protecting against buyer non-payment in markets where commercial insurance is unavailable.

Coverage percentage

Up to 95% of potential losses (exporter retains 5% risk)

Minimum UK content

20% of export value must be UK goods/services (including profit)

Application cost

Free to apply

Decision timeline

7 working days standard (2-3 weeks if more information needed)

Small Export Builder

Start at £25,000, build to £100,000 by demonstrating timely payments

2024-25 support

UKEF provided record £14.5 billion supporting 667 exporters and 70,000 jobs

UKEF Export Insurance protects against buyer insolvency, contract cancellation, and political events preventing payment. It fills gaps where private insurance is unavailable - typical use cases include single-buyer exports, small transactions, high-risk markets, and long payment terms.

Apply for UKEF export insurance (opens in a new tab)

UKEF Export Insurance Policy (opens in a new tab)

Free export finance advice

UKEF's regional network of Export Finance Managers provides free, no-obligation advice.

Coverage

Export Finance Managers in every UK region

Cost

Free consultations, no obligation

Services

Solving financial challenges of selling overseas, credit insurance guidance, UKEF product advice

Regional teams

Contact details available for each UK region on GOV.UK

Export Finance Managers provide information on solving financial challenges, credit insurance issues, and UKEF's government-backed products. They help identify which products suit your needs and guide through application processes.

Find an Export Finance Manager (opens in a new tab)

gov.uk
Find an Export Finance Manager (opens in a new tab)

Free advice from UKEF's regional network across all UK regions

Start exporting from the UK

Your journey to international sales

Research and select your target markets

Choose your route to market

Get set up for customs

Understand VAT on exports

Arrange logistics and prepare documentation

Get paid for your exports

Consider export finance and insurance

Related journeys

Export to the EU after Brexit

Grow your tech business

Start importing goods to the UK