Export Documentation

Export Documentation for United Kingdom: Required Documents

Documents for shipping to or from United Kingdom: core documents, certificates, restricted goods, and customs procedures.

Country
United Kingdom
Customs authority
HM Revenue & Customs (HMRC)
Currency
GBP
Estimated clearance
1-3 business days typical

EORI number required (GB prefix)

Customs declarations required for all imports

Safety and security declarations

Post-Brexit rules apply for EU trade

Core documents

  • Commercial Invoice (required): GBP or other currency values, detailed description
  • Packing List (required): Package contents and specifications
  • Bill of Lading / Air Waybill (required): Transport document
  • Customs Declaration (required): Filed via CDS (Customs Declaration Service)
  • Entry Summary Declaration (required): Safety and security filing

Additional documents

  • Certificate of Origin: For preferential rates under UK trade deals
  • UKCA Marking: UK Conformity Assessed Required for many products from 2025
  • Phytosanitary Certificate: For plant products
  • Health Certificate: For animal products
  • Import License: For controlled goods

Special certificates

  • UKCA Mark: applies to Most goods (transitioning from CE), issued by UK Approved Bodies.
  • UK REACH Registration: applies to Chemical substances, issued by HSE.
  • MHRA License: applies to Medicines, issued by MHRA.

Customs procedures

  • CDS (Customs Declaration Service) electronic filing
  • Simplified procedures for authorized traders
  • Postponed VAT accounting available
  • Transit procedures for onward EU movement

Restricted goods

  • Food and agricultural products (health standards)
  • Medicines (MHRA approval)
  • Chemicals (UK REACH)
  • Firearms (Home Office license)
  • Dual-use goods (export control)

Prohibited goods

  • Counterfeit goods
  • Offensive weapons
  • Indecent or obscene materials
  • Endangered species products
  • Illegal drugs

Tips

  • Obtain GB EORI number before importing
  • Understand UKCA vs CE marking transition
  • Use postponed VAT accounting to improve cash flow
  • Rules of origin are complex - verify preferential treatment eligibility
  • Border controls now apply for EU goods

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Frequently asked questions

What changed after Brexit for UK imports?

Full customs declarations are now required for EU goods. Safety and security declarations, rules of origin documentation, and border checks apply. UKCA marking is replacing CE marking.

Do I need different EORI numbers for UK and EU?

Yes, post-Brexit you need a GB EORI for UK imports and an EU EORI (from any EU country) for EU imports if trading with both.

What is postponed VAT accounting?

PVA allows VAT-registered importers to account for import VAT on their VAT return rather than paying it at the border, improving cash flow.