Moving goods between the UK and Europe: the customs steps that catch people out

Since Brexit, every consignment moving between the UK and the EU needs a customs declaration. Most of the delays we see are not complicated. They are small things missed at the start that surface at the worst possible moment.

You need an EORI number

An EORI number (Economic Operators Registration and Identification) identifies your business to customs. If you are importing or exporting and you do not have one, your goods cannot clear. It is free and quick to get from HMRC, but it is the first thing to check, not the last.

Commodity codes decide your duty

Every product has a commodity code, and that code sets the duty rate, the VAT treatment and whether any licences or controls apply. Get it wrong and you either overpay or land yourself with an underpayment to settle later. If you are not certain of your codes, it is worth confirming them before you ship rather than after.

Know your Incoterms

Incoterms decide who is responsible for what, and where the handover happens:

DAP (Delivered at Place) the seller handles export, the buyer clears the import.
DDP (Delivered Duty Paid) the seller takes on almost everything, including import duty and VAT.
EXW (Ex Works) the buyer takes on almost everything from the seller's door.

The trouble starts when the two sides assume different terms. Agree them in writing before the goods move.

The border is rarely where problems start. They start at the desk, in the paperwork, days before the wheels turn.

Keep your paperwork audit ready

Customs records have to be kept and produced on request. We file digitally and retain documentation in line with HMRC requirements, so your business stays audit ready without you having to chase records across inboxes and drawers.

Our in-house customs team handles import entries, export declarations and transit documents at ports across the UK, with direct links to customs systems. If you would rather not learn all of this the hard way, that is what we are here for.