Pallet Delivery UK to EU: Complete Customs Guide

Post-Brexit Export Guide

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

⚠️ Customs required

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

Required documents (5)

Commercial Invoice C88 Required

A commercial invoice must accompany every pallet shipment from UK to EU. It must include: seller and buyer details (name, address, VAT number), detailed description of goods (not just 'goods'), HS commodity codes for each item, value per item and total, country of origin, Incoterms (DAP, DDP, etc.), and number of packages with gross weight. Pro forma invoices are accepted for non-commercial shipments (samples, returns).

💡 Required for ALL goods — no exceptions post-Brexit

Source: gov.uk

Packing List Required

A detailed packing list showing contents of each pallet. Required by most EU customs authorities and all major carriers. Must match the commercial invoice exactly. Include: number of packages, dimensions and gross/net weight per package, description of contents.

💡 Not legally mandatory but effectively required by all carriers

Source: gov.uk

Export Declaration (CHIEF/CDS) EX Required

Since January 2021, all exports from Great Britain to the EU require a UK export declaration. This is submitted electronically via HMRC's Customs Declaration Service (CDS) — not paper-based. Most freight forwarders and pallet brokers handle this on your behalf as part of their service. If DIY: you need a UK EORI number (EORI GB...). The declaration generates a Movement Reference Number (MRN) needed at the port.

💡 ⚠️ Requires UK EORI number — free to obtain on gov.uk, takes 5-7 working days

Source: gov.uk

UK EORI Number EORI-GB Required

An Economic Operators Registration and Identification (EORI) number is mandatory to export from the UK to the EU. Format: GB followed by your VAT number + 000, e.g. GB123456789000. If not VAT-registered, HMRC assigns a unique number. Apply at: https://www.gov.uk/eori — processing takes 5-7 working days. One-time registration, free of charge. Required on all export declarations.

💡 Free to obtain. Must be on all customs documents.

Source: gov.uk

Commodity (HS) Codes HS Required

Every item on a pallet must be classified using the Harmonised System (HS) code. Use the UK Trade Tariff tool at trade-tariff.service.gov.uk to find the correct code. The HS code determines: import duties at EU border, any restrictions or prohibitions, and whether a phytosanitary certificate is needed (food, plants). Using wrong HS codes can delay shipments and result in fines.

💡 Common mistake: using 8-digit code instead of 10-digit for export declarations

Source: UK Trade Tariff

Conditional documents

EUR.1 or REX Statement (preferential origin) Conditional

Under the UK-EU Trade and Cooperation Agreement (TCA), goods originating in the UK may benefit from zero tariffs when exported to the EU — but ONLY with proof of origin. For shipments under €6,000: a statement on the invoice ('I certify that goods or…

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.

Get quotes for UK to EU routes

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