Brexit Customs: How to Import from the EU to the UK in 2025

The Post-Brexit Reality for UK Importers

Since the UK left the EU's single market and customs union on 1 January 2021, goods moving between the EU and the UK are subject to full customs controls. This means any business importing goods from the EU to the UK — whether buying from a German manufacturer, a French supplier, or an Italian distributor — must submit customs declarations and potentially pay customs duties.

This was a significant change. Before Brexit, goods moved freely between EU member states and the UK with no customs formalities. The UK–EU Trade and Cooperation Agreement (TCA) provides a framework for trade, but it does not remove customs checks.

What You Need to Import EU Goods

EORI Number

You need a UK EORI number (starting with "GB") to act as the importer of record. Without one, your goods cannot be declared to HMRC.

Import Declaration

Every shipment from the EU requires a formal import declaration via HMRC's Customs Declaration Service (CDS). This declares what goods are entering, their value, origin, and the applicable customs procedure.

Commercial Invoice and Packing List

Your EU supplier must provide a commercial invoice showing the value of the goods and a packing list. These are the foundation documents for your import declaration.

Customs Duties on EU Goods

Not all EU goods attract customs duty in the UK. Under the UK–EU Trade and Cooperation Agreement (TCA), goods that originate in the EU can enter the UK duty-free — but only if you can prove they qualify.

Rules of Origin

This is where many importers encounter difficulty. To benefit from zero duty under the TCA, your EU goods must:

Originate in the EU: The goods must be made substantially in the EU, not simply transported through the EU from a third country.
Be accompanied by a proof of origin: This is usually a Statement on Origin on the commercial invoice (for shipments under £6,000) or a EUR.1 movement certificate.

If your EU supplier cannot provide proof of origin — or if the goods do not genuinely originate in the EU — you will pay standard UK Global Tariff duty rates.

Common Situations

Goods made in the EU: Zero duty with valid proof of origin
Goods imported to the EU from China, then shipped to you: Full UK duty applies (goods do not originate in the EU)
Goods partially processed in the EU: Depends on the specific rules for that commodity code

UK Import VAT

All goods imported into the UK are subject to import VAT (currently 20% standard rate, or reduced rates for certain goods). This applies to EU goods too — there is no VAT exemption for EU imports under the TCA.

VAT-registered businesses can recover import VAT through their VAT return. If your business is not VAT-registered, import VAT is a cost.

How to Minimise Brexit-Related Costs

1. Ensure your suppliers provide proof of origin If your EU goods qualify for zero duty, make sure every invoice includes the correct Statement on Origin. Without it, you pay duty unnecessarily.

2. Review your supply chain If you are sourcing goods from outside the EU that are merely processed in the EU, you may be paying more duty than expected. It may be worth considering direct sourcing from the country of manufacture.

3. Use duty deferment A duty deferment account allows you to pay all monthly duties in a single payment on the 15th of the following month, improving cash flow.

4. Consider Customs Warehousing Goods can be stored under customs supervision without paying duty until they are needed. This is useful if you hold buffer stock.

Let Customs Clearance 24 Handle Your EU Imports

Customs Clearance 24 has extensive experience with post-Brexit UK–EU customs procedures. We handle import declarations, verify rules of origin documentation, apply correct commodity codes and procedure codes, and ensure your EU imports clear quickly and cost-effectively.