Sending goods to Europe by road after Brexit: what paperwork do you need?

The short answer

Since the UK left the EU, goods travelling by road from Great Britain to an EU country are exports from one customs territory and imports into another. For a typical business consignment you will need:

• A GB EORI number, and possibly an EU one.
• An export declaration lodged with HMRC before the goods leave.
• A commercial invoice with commodity codes, values, origin and an agreed Incoterm.
• An EU import declaration, made by the importer or their customs agent, with import VAT and any duty paid.
• Transport documents, such as a CMR consignment note and a goods movement reference for the crossing.
• Any licences or certificates your goods require, or an ATA Carnet if the goods are only going out temporarily.

Most businesses use a customs agent to handle the declarations; your job is to give the agent complete, accurate information early. This guide reflects GOV.UK guidance as of October 2026. Rules change, so check the linked official pages for your goods.

Who does what

The exporter supplies the EORI number and commercial invoice, and the exporter's customs agent makes the export declaration. The carrier or haulier handles the goods movement reference, safety and security data and CMR note. In the EU, the importer of record or its agent makes the import declaration, and the Incoterm decides who pays VAT and duty.

EORI numbers: GB and EU

An EORI (Economic Operator Registration and Identification) number identifies your business to customs. GOV.UK states that anyone moving goods into or out of Great Britain needs an EORI number beginning with GB. Apply well before your first shipment.

You only need an EORI number that is valid in the EU if you will make declarations or get customs decisions in the EU yourself. That typically arises when you sell on DDP terms and act as the importer. An EU EORI is issued by the customs authority of an EU country. If you cannot get one, GOV.UK's EORI guidance says you will need to appoint someone to deal with customs for you.

The export declaration

Every commercial export needs an export declaration submitted to HMRC through the Customs Declaration Service. You can do it yourself with suitable software, but most businesses ask a customs agent. According to GOV.UK guidance on full export declarations, road exports must be declared at least one hour before departure. The declaration needs, among other things, a commodity code, a customs procedure code, a consignment reference (DUCR), the consignor and consignee, the goods' quantity and packaging, and their value.

Once the goods leave, the declaration generates the evidence you need to zero-rate the sale for UK VAT. VAT Notice 703 says that for most exports the goods must leave and you must hold evidence within three months of the supply, and keep that evidence for six years. A completed CMR note is acceptable commercial evidence alongside the official declaration record.

For crossings through Dover and the Channel Tunnel, the person moving the goods also needs a goods movement reference created in HMRC's Goods Vehicle Movement Service, which links the declarations to the vehicle. Without a valid GMR the van will not be allowed to board.

Commodity codes

Every line on your invoice needs a commodity code that classifies the goods. You can look codes up in the UK Trade Tariff. UK export declarations use an 8-digit code; the EU uses a 10-digit code for imports. The first six digits are the international Harmonised System code and are the same in both, so get those right first.

The code decides the duty rate, whether any licence is needed and whether your goods can benefit from preferential treatment. A vague description such as "parts" or "samples" with no code is one of the most common reasons a consignment is held.

What goes on the commercial invoice

The commercial invoice names the seller and buyer with their EORI and VAT numbers, describes each item with its commodity code, value, weight and country of origin, and states the Incoterm. Your customs agent, the EU customs authority and your customer all rely on it, so every line needs to be accurate.

In full, it should include:

Incoterms: DAP or DDP?

Incoterms are standard trade terms published by the International Chamber of Commerce. They set out who arranges transport, who carries risk and who pays import costs. For road deliveries into the EU, two dominate.

DDP looks generous to the customer but places the import obligations on you. You may need an EU EORI, an indirect customs representative and, in some cases, a VAT registration in the destination country. Avoid choosing DDP simply because it sounds simpler. Ex Works (EXW) is also best avoided for exports, because you may struggle to get the export evidence needed to zero-rate the sale.

Import VAT and duty in the destination country

Import VAT is charged by the destination country at its own rate, on the value of the goods plus transport and any duty. A VAT-registered business buyer can usually reclaim it through its normal VAT return.

Customs duty may be zero under the UK–EU Trade and Cooperation Agreement, but only if your goods meet the rules of origin and you include a valid origin statement. Goods you have bought in from outside the UK and are reselling may not qualify, even though they are leaving from a UK warehouse. GOV.UK explains how to check whether your goods meet the rules of origin.

Who is the importer of record?

The importer of record is the business named as the importer on the EU declaration, legally responsible for its accuracy and for any import VAT and duty. Agree in writing who it is before the goods leave, because the EU customs agent needs the importer's details and authority to clear the goods.

Using a customs agent

Most exporters appoint a customs agent, sometimes called a broker, to make declarations for them. GOV.UK's guide on how to get someone to deal with customs for you explains that you must give written instructions stating whether the agent acts directly (in your name) or indirectly (in its own name, sharing liability). On a dedicated road consignment, declarations are handled by a customs agent, either your own or one arranged for the job, and we confirm the arrangement and the documents needed when you book.

Many road consignments travel under transit, which lets the goods cross the border with duties suspended and be cleared at an inland customs office near the destination rather than at the port. Your agent will advise whether that suits your shipment.

ATA Carnets for exhibition kit and samples

If goods are going out temporarily and coming back, such as exhibition stands, demonstration machinery, film equipment or commercial samples, an ATA Carnet can replace the export and import declarations and avoid paying duty abroad. According to GOV.UK's ATA Carnet guidance, you apply through a Chamber of Commerce, the goods must return to the UK, and they cannot be processed or repaired abroad beyond routine maintenance. The issuing office will tell you what security is needed. Our events and exhibitions courier page covers timing deliveries to venues.

Restricted and controlled goods

Some goods need more than customs paperwork:

• Controlled goods, including military items and many dual-use technologies, can need an export licence. The government's Export Control Joint Unit explains how to check whether an item is controlled.
• Food and products of animal origin usually need export health certificates, and plants and plant products need phytosanitary certificates.
• Wooden pallets and crates must meet the ISPM 15 treatment standard and carry its mark.
• Dangerous goods fall under separate transport rules. We do not carry hazardous goods, so tell us exactly what you are sending.

Getting the timing right

Paperwork, not distance, usually decides whether a European delivery runs to time; our guide to common causes of courier delays covers the other hold-ups. Since 1 July 2026, vans over 2.5 tonnes carrying goods between the UK and EU follow the EU (assimilated) drivers' hours rules, so we plan the route and timings with you at booking. Our European courier service explains how dedicated van deliveries into Europe work, and further afield we can arrange international delivery through partner carriers. For palletised loads, see preparing a pallet for collection.

FAQ

Common questions

Do I need an EU EORI number as well as a GB one?

You need a GB EORI number to move goods out of Great Britain. You need an EORI number that works in the EU only if you will make declarations or get customs decisions in the EU yourself, for example as the importer under DDP terms. If you cannot get one, GOV.UK says you will need to appoint someone to deal with EU customs for you.

Who pays import VAT and duty when goods arrive in the EU?

That depends on the Incoterm agreed with your customer. Under DAP, the buyer normally clears the goods and pays import VAT and any duty. Under DDP, the seller pays them. VAT is charged at the destination country's rate. Duty may be zero under the UK–EU trade agreement if the goods meet the rules of origin and the invoice carries a valid origin statement.

Can I send exhibition stands and demo equipment to Europe without paying duty?

Usually, yes, with an ATA Carnet. It acts as a passport for goods being taken abroad temporarily, such as exhibition goods, commercial samples and professional equipment, and avoids paying duty in each country. The goods must come back to the UK and cannot be sold or processed while abroad. Carnets are issued through UK Chambers of Commerce.

How long before collection should the paperwork be ready?

Ideally before the van is booked to collect. GOV.UK states that for road exports the export declaration must be made at least an hour before departure, but in practice your customs agent needs the invoice and goods details well before that to prepare the export and EU import entries. Missing documents are the most common reason a van waits at the port.