Importing goods from EU countries after Brexit for UK firms

Importing goods from EU countries after Brexit requires UK businesses to follow new customs procedures, handle additional paperwork and manage VAT differently compared with pre-2021 trading. The end of the transition period in December 2020 introduced border controls, declarations and compliance obligations that did not exist when the UK was part of the single market.

This guide sets out the main practical changes, the documents you now need, how VAT works on imports, product safety marking requirements and step-by-step actions to help you import efficiently while staying compliant. Rules change regularly, so always verify the latest requirements on GOV.UK and with HMRC before each shipment.

Key Differences from Pre-2021 Trading

Before 2021, moving goods between the UK and EU countries was treated as intra-EU trade with no customs declarations, no border checks in most cases and simplified VAT accounting through the EU VAT Information Exchange System. Since Brexit, the UK treats the EU as a rest-of-world supplier for customs purposes.

You must now account for goods at the point of import, submit declarations to HMRC, and potentially pay import VAT and duty. Transport operators often require proof of compliance before accepting shipments, and delays at ports or airports have become more common. Planning lead times with an extra 5–10 working days is advisable until your supply chain matures.

Practical example: a clothing retailer previously ordering from Portugal could rely on a simple commercial invoice and VAT reverse-charge. Today the same order needs an import declaration, possible EORI registration and correct commodity codes to avoid storage charges or returned goods.

New Paperwork and Customs Requirements

The main documents required for importing from the EU now include:

A commercial invoice with clear description of goods, value, Incoterms and commodity codes
Proof of origin where claiming preferential tariffs (though most EU-origin goods no longer qualify automatically)
Import declaration submitted via the Customs Declaration Service or through a freight forwarder
Packing list detailing weights, quantities and packaging
Any required licences or certificates for regulated products such as electronics or toys

Register for an Economic Operators Registration and Identification (EORI) number beginning with GB if you have not already done so. This is needed for all import declarations. Use the GOV.UK checker to confirm your existing VAT-registered EORI is still valid for imports.

Choose between making your own declarations or using a customs agent. For low volumes many new importers start with a forwarder who prepares the paperwork and charges a fixed fee per shipment. Track every consignment reference so you can reconcile against your accounts.

Handling VAT on Imports from the EU

Import VAT is charged on the value of the goods plus shipping and insurance costs. Unlike the old acquisition VAT system, you pay import VAT at the point of entry unless you are registered for deferred payment or use postponed VAT accounting.

Postponed VAT accounting allows eligible businesses to declare and reclaim import VAT on the same VAT return without paying it upfront to the carrier. Check current eligibility rules on GOV.UK as the scheme criteria can change. If you use a courier service that pays the VAT on your behalf, you may face additional administration fees and cash-flow impact.

Keep detailed records of every import VAT paid or deferred. These records must match your import declarations and be available for HMRC inspection. Many accounting packages now have dedicated import VAT fields; ensure yours is configured correctly before scaling orders.

Product Safety Marking and UKCA Requirements

Many goods that previously relied on CE marking must now carry the UKCA mark to be sold in Great Britain. The UKCA mark is not recognised in the EU, and CE-marked goods are not automatically accepted in the UK after the end of any transitional arrangements.

Determine whether your products fall under regulated categories such as electrical equipment, toys, personal protective equipment or machinery. Manufacturers or their authorised representatives must ensure conformity assessment is carried out against UK essential requirements. In practice this often means obtaining updated technical files and, in some cases, re-testing by a UK-approved body.

Practical step: create a checklist for each product line listing the applicable UK regulations, required markings, and who is responsible for affixing them. When ordering from an EU supplier, specify in writing that the goods must meet UKCA or CE + UKNI rules where relevant. Retain copies of declarations of conformity for at least ten years.

Step-by-Step Process for First Imports

Confirm your EORI number is active for imports and link it to your VAT number if using postponed accounting.
Classify products using the UK Global Tariff tool on GOV.UK to find the correct commodity code and any duty rate.
Request a pro-forma invoice from your EU supplier that includes accurate HS codes, origin and full product description.
Decide on Incoterms; DAP or DDP can simplify matters for small importers but may increase supplier costs.
Book transport with a carrier experienced in EU–UK routes and provide them with your import details in advance.
Submit or arrange your customs declaration before the goods arrive; late declarations can result in detention.
Reconcile the shipment against your records, account for VAT and duty, and update inventory.

Start with small test orders to identify gaps in your process. Many founders keep a shared spreadsheet tracking each shipment’s reference numbers, costs and any issues encountered.

Common Pitfalls and How to Avoid Them

Incorrect commodity codes are one of the most frequent reasons for delays or extra charges. Double-check codes against the official UK tariff database rather than relying on supplier suggestions. Misclassification can lead to underpaid duty and subsequent demands from HMRC.

Another common issue is incomplete commercial invoices. Include your EORI, the supplier’s VAT number, a clear English description of the goods, unit prices and total value. Vague descriptions such as “fashion accessories” often trigger inspection.

Plan for physical inspections. Although most shipments clear automatically, a percentage are selected for checks. Ensure packaging is robust and labelled clearly to reduce handling damage. Budget for possible storage fees if documents are missing or if safety documentation is incomplete.

Review insurance cover. Standard carrier liability may not be sufficient for high-value or fragile stock; consider additional goods-in-transit insurance that explicitly covers customs delays.

Scaling Imports and Seeking Support

Once the process is reliable, consider longer-term options such as bonded warehousing or approved exporter status if volumes justify the administrative effort. Regularly review your supply chain costs including new duties, administration time and any currency fluctuations.

UK early-stage founders and e-commerce sellers can benefit from practical mentoring on importing and compliance. Loomworks in Liversedge offers selected founders free desks, a registered address and operator mentoring with no fees or equity taken.

Continue checking official sources for updates. Brexit rules for imports continue to evolve, particularly around trusted-trader schemes and digital customs platforms. Maintain a compliance calendar to track when technical files, insurance policies and agent agreements need renewal.

Frequently asked questions

Do I need a new EORI number after Brexit to import from the EU?

If your business is VAT-registered you probably already have a GB EORI. Check its import status on GOV.UK. Non-VAT-registered businesses must apply for one before making their first import. The number is required on all customs declarations.

Can I still use CE marking on products sold in the UK?

CE marking alone is no longer sufficient for most goods placed on the Great Britain market. You usually need the UKCA mark instead. Some products allow a transition period; always verify the current rules for your specific category on GOV.UK.

How does postponed VAT accounting work for EU imports?

It lets you defer payment of import VAT and declare it on your normal VAT return, reclaiming it in the same period if you are entitled to full recovery. You must be registered for the scheme and meet current eligibility criteria published by HMRC.

What is the biggest change in importing from the EU since 2021?

The requirement to complete customs declarations and account for import VAT at the border is the main shift. Pre-2021 movements within the EU single market needed neither. Accurate commodity coding and safety documentation have also become essential.

Should I use a freight forwarder or handle customs declarations myself?

For small or infrequent imports a reputable forwarder reduces errors and saves time. Larger or regular importers may save money by handling declarations in-house once processes are established. Weigh the fixed fees against staff time and training costs.

Importing Goods from EU Countries After Brexit for UK Firms