Pallet Delivery Intra-EU: Complete Customs Guide

No customs required

Last updated: 2 April 2026 · Sources: European Commission — Taxation & Customs, European Commission VIES

✓ No customs required

Intra-EU pallet shipments do not require customs declarations. A commercial invoice and valid VAT numbers for both parties are sufficient.

Required documents (2)

Commercial Invoice (intra-EU) Required

For intra-EU trade, there is NO customs declaration. The commercial invoice is sufficient to accompany the goods. It must include the VAT numbers of both parties to enable VAT reverse charge. For B2B shipments within the EU: no customs duties, no border VAT — VAT is handled through business tax returns.

💡 Much simpler than UK-EU — a key advantage for intra-EU routes

Source: European Commission — Taxation & Customs

EU VAT Registration Number TVA-IC Required

For B2B deliveries between EU businesses, both parties VAT registration numbers must appear on the invoice. Format: country code + national number (e.g. ES12345678A for Spain, FR12345678901 for France). Without a valid VAT number, the sellers local VAT applies. Check VAT numbers at: https://ec.europa.eu/taxation_customs/vies/

Source: European Commission VIES

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.