Purchasers not in the UK (Import duties for EU)

As a business in the UK we are required to report all purchases to Include UK VAT. Every attempt is made via the website provider that VAT will be removed from your display when the purchaser has been identified as originating outside of the UK. Therefore the below needs to be advised to all purchasers outside of the UK.

Importing goods from the UK to the EU requires customs declarations and VAT payment. While the EU-UK Trade and Cooperation Agreement provides for zero tariffs on goods originating in the UK/EU, VAT is payable on most goods at the local EU country rate with courier handling fees are common.

Key Aspects of UK to EU Imports:

  • Customs Duties (Tariffs): Generally 0% if goods meet rules of origin requirements (i.e., made in the UK/EU). If they do not qualify, standard tariffs may apply.
  • Import VAT: Payable on almost all goods entering the EU, calculated at the destination country's rate. It is applied to the total value, including shipping and insurance.
  • Documentation: A customs declaration is mandatory for all goods moving from the UK to the EU and will be processed by the shipping courier by the sender.
  • Fees: Couriers (e.g., UPS, DHL, Fedex) will charge a "handling fee" to process customs, often payable before delivery, some couriers do not itemise this separately but will class both as “Customs Duties”.

Import Rules for a Business in the EU

  • Must Provide a VAT number.
  • Must also provide a EORI number. This can be requested on the import countries government website. This is an identification number used to verify shipping origin is a business.

Information on the costs involved can be found in your country by searching the relevant phrase in your popular search engine.