Pallet Delivery EU to UK: Complete Customs Guide

Post-Brexit Import Guide

Last updated: 2 April 2026 · Sources: gov.uk, gov.uk — UK Global Tariff

⚠️ Customs required

Post-Brexit, all pallet shipments from EU to UK require customs documentation. Most pallet brokers handle the paperwork — always confirm when requesting a quote.

Required documents (3)

UK Import Declaration IM Required

All goods imported into Great Britain from the EU require a UK customs import declaration. Since January 2022, full customs controls are in place. The declaration is submitted electronically to HMRC CDS. UK EORI number required for the importer. Goods over £135 total value are subject to UK import duty (varies by HS code). Goods under £135: import VAT applies at point of sale.

💡 Most pallet brokers handle this as part of their DDP service

Source: gov.uk

Commercial Invoice (EU→UK) C88 Required

Same requirements as UK→EU but from the EU seller's perspective. Must include: seller EU VAT number, buyer UK EORI, HS codes, values, country of origin, Incoterms. UK customs will use this to calculate import duty and VAT.

Source: gov.uk

UK Import Duty Payment Required

Goods imported into the UK from the EU are subject to import duties based on HS code and declared customs value. Under the TCA, goods with UK or EU origin pay 0% duty. Goods without UK/EU origin (e.g. Chinese goods reexported from EU) pay full MFN duty. Import VAT (20% standard rate) applies to all imports — reclaimed by VAT-registered businesses. Duty deferment accounts available for regular importers.

💡 ⚠️ Goods not originating in UK/EU — check MFN rates carefully

Source: gov.uk — UK Global Tariff

Common mistakes to avoid

✗ Using an incorrect HS code — always verify on trade-tariff.service.gov.uk before exporting.

✗ Incomplete commercial invoice — must include HS codes, values per line item, and country of origin.

✗ No EORI number — apply at least 5–7 working days before your first shipment. Free and takes minutes.

✗ Assuming the carrier handles everything without confirming — always ask if customs clearance is included in the quote.