The ultimate eCommerce guide for shipping to the UK (2025)
9/29/2025
Shipping to the United Kingdom has become more complex since Brexit, but with the right preparation the UK market remains accessible and profitable for your online shop. This guide walks you through every step of the process – from the necessary documents and customs clearance to managing returns.
The United Kingdom is one of the most important markets in the international e commerce market and, compared to other countries such as Switzerland, which also lie outside the European Union, presents special challenges. After leaving the EU and exiting the single market due to Brexit, trade and customs regulations have fundamentally changed. At the same time, the UK population is highly digital and offers strong potential for online retailers looking to expand their sales.
For Northern Ireland, special rules apply: under the Windsor Framework, it largely remains part of the EU’s single market for goods and continues to follow EU customs rules. For goods moving from Great Britain to Northern Ireland, a special Green/Red Lane system applies, meaning Northern Ireland is not treated the same as the rest of the UK.
What has changed since Brexit?
Since Brexit, England, Scotland and Wales are no longer part of the EU customs union and single market. Every commercial shipment from the EU to the UK must therefore be declared. Whether customs duties apply depends on the origin of the goods and the tariff codes. For many goods of EU origin, duty-free import applies under the Trade and Cooperation Agreement.
Northern Ireland is a special case: trade with the EU still largely follows EU rules, simplifying documentation. For shipments from Great Britain to Northern Ireland, however, specific regulations apply under the Green/Red Lane system.
Compared to Switzerland, there are additional impacts, such as the strict application of the £135 VAT rule or the complexity of handling returns.
Shipping to the UK: the Post-Brexit checklist for online retailers
Apply for an EORI number:
Mandatory for exports to third countries. Every exporting company based in the EU needs an EU EORI number, which can be obtained from German customs. An additional British EORI (GB-EORI) is required if you act as the importer in the UK yourself (e.g., with DDP or local storage in a warehouse) or if you file customs declarations directly in the UK. If the carrier or an importer handles the declaration, no own GB-EORI is needed.
Check UK VAT:
For shipments with a value below £135, the seller must charge UK VAT and remit it to HMRC – unless the sale is made via online marketplaces such as Amazon (only for FBM) or eBay, in which case the marketplace takes on the tax liability. In this case, your own UK VAT registration is not required as long as you only sell via marketplaces. Nevertheless, Amazon demands that all duties be charged to the importer. For sales via your own online shop, registration remains necessary. Important: the £135 threshold refers to the product value excluding shipping and insurance costs.
Create an invoice:
Must be included correctly and completely (in practice, carriers and customs usually require several copies, even if data is submitted electronically).
Customs declaration:
For postal shipments up to 2 kg and 300 SDR (= Special Drawing Right, currency unit, changes daily depending on daily exchange rates, around €350), CN22 applies, above that CN23. For express and freight services, registration is electronic – CN22/23 forms are usually not required on paper there, but the same data must be provided.
Determine tariff codes (HS codes):
Required for each type of product in order to calculate duties and zoll und einfuhrumsatzsteuer correctly.
Set Incoterms:
Decide who pays duties and taxes (practice tip: DDP ensures the best customer experience).
Define your returns process:
Plan how you will handle returns from the UK. Using a local fulfillment center or returns warehouse makes the process much easier.
Check export declaration:
Required if goods exceed a value of €1,000 or a weight of 1,000 kg. In practice, the €1,000 threshold usually applies rather than the weight. For controlled goods, a declaration is always required regardless of value. Registration is electronic via the ATLAS system.
Step 1: the essential documents for every shipment
Every package to the UK requires an invoice. This informs the British authorities of the contents and value of your shipment. For non-commercial shipments (e.g., samples), a pro forma invoice is used.
What must the invoice include?
- Complete addresses of sender and recipient
- Your EU EORI number (recipient does not need one)
- Precise product description for each item
- Tariff code (HS code)
- Quantity, unit value, and total value of the goods
- Incoterms (e.g., DDP)
- Country of origin of the goods
- For shipments under £135: if registered, your UK VAT number
The customs declaration (CN22/CN23):
For postal shipments, CN22 (up to 2 kg and approx. €350 depending on SDR) and CN23 (above) are required. For express and freight services, the declaration is electronic – paper labels are usually not necessary, but the information must still be transmitted.
The export declaration:
An electronic export declaration with German customs is required if the shipment exceeds €1,000 in value or 1,000 kg in weight. It is submitted via the ATLAS system and can also be filed by the carrier. For controlled goods, it is always required regardless of value.
Step 2: EORI number & HS codes
No exports without EORI. Every merchant based in the EU needs one for shipping to the UK.
The HS code determines which import duties are charged. It must be determined individually for each product and is decisive for the correct treatment of your export deliveries.
Step 3: UK VAT – the £135 Rule for B2C
Goods up to £135: seller must charge VAT directly and remit it to HMRC (unless sold via online marketplaces, then the marketplace does so). The basis is the product value excluding shipping and insurance.
Goods over £135: VAT and possibly customs duties are collected on import by the buyer or the freight forwarder.
Step 4: choosing the right Incoterms
DAP (Delivered at Place): Customer pays duties and taxes upon delivery. Often leads to frustration and returns.
DDP (Delivered Duty Paid): Seller covers all costs, customer only pays the final checkout price. In practice the better choice for customer satisfaction, visibility and long-term revenue.
Step 5: returns from the UK
A return shipment from the UK counts as a re-import into the EU. To avoid double taxation, the shipment must be declared as Returned Goods Relief – proof of the original export (e.g., MRN) is required. In practice, customs often accept alternative documents (e.g., invoice, delivery note, tracking records). The MRN is one of several valid proof options, but not the only one.
A more efficient solution is a local returns hub or warehouse in the UK: returns are collected there and exported back to the EU in bulk. This saves costs, time and reduces effort across multiple areas.
Common mistakes in UK shipping
- Ignoring the £135 VAT rule
- Incorrect or manipulated product values
- Inaccurate product descriptions
- Choosing the wrong Incoterms (DAP instead of DDP)
- Shipping prohibited items
How everstox supports you in shipping to the UK
Cross-border shipping to the UK involves many requirements – from customs clearance to returns management. This is where everstox comes in. With a scalable fulfillment solution, intelligent multi-carrier routing, and a European logistics network, everstox helps you manage your processes efficiently and compliantly – also for eCommerce in the UK.
You benefit from:
- Access to local UK warehouse locations: for faster product shipping, simplified returns and optimized processes.
- Automated tax logic (e.g., DDP support): for smooth checkout and stronger customer loyalty.
- Centralized control of your UK orders via a modern platform: including integrations with shop systems, ERP tools and online trading in all relevant areas.
Frequently asked questions
Which documents are required for shipping to the UK?
What must be considered for commercial shipping to the UK?
How are returns from the UK best handled?
Do I need an EORI number for shipping to the UK?
What is the £135 rule for UK shipping?
About the author
Anna Kraus
eCommerce and logistics expert
With over seven years of experience in online marketing, Anna is responsible for the content strategy and editorial development of the everstox website. Her work focuses on eCommerce, logistics, and supply chain management, translating complex operational topics into clear, relevant, and actionable insights.
Since joining everstox in 2024, Anna has taken full ownership of the company’s editorial content, including blog articles, in-depth industry pieces, and the complete everstox glossary. Her content connects current trends in eCommerce and logistics with the real-world challenges faced by growing brands, helping decision-makers navigate an increasingly complex operational landscape.
Anna holds a bachelor’s degree from the University of Salzburg and earned a Master of Business Administration with a focus on health management from IU International University. Her master’s thesis on occupational health management reflects her analytical mindset and her interest in how integrated strategies can strengthen long-term business performance.
By combining academic rigor with hands-on marketing experience, Anna delivers content that goes beyond surface-level commentary. Her work offers readers a clear, well-informed perspective on the intersection of digital innovation, logistics, and supply chain operations, with a strong focus on practical relevance and strategic clarity.
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