Purpose: This article answers frequently asked questions about shipping between the EU and the UK after Brexit, with a focus on the current requirements for shipping to the UK using Sendcloud.
Shipping to the UK: VAT & EORI requirements
To ship parcels to the UK using Sendcloud rates, you must add the following to your sender address in Sendcloud:
- UK VAT number (GB VAT)
- UK EORI number (GB EORI)
Without this information:
- You may not be able to create shipments to the UK using Sendcloud rates
- Parcels may be delayed or returned by UK customs
- Additional costs may apply
Are there any exceptions?
In limited cases, the sender may not need to provide a UK VAT number.
This only applies if all of the following conditions are met:
- The receiver provides both a UK VAT number and a UK EORI number
- The goods are valued at more than 135 GBP
- The incoterm used is DAP
In practice, this exception mainly applies to B2B shipments.
If the receiver is a private individual and cannot provide a UK VAT and UK EORI number, the sender must provide them instead.
How do I get a GB EORI number?
From 1 January 2021, businesses moving goods between Great Britain and the EU need a GB EORI number.
You can apply for one via the UK government website:
You should apply as soon as possible. If your business also submits customs declarations in an EU country, you may also need an EU EORI number from that country.
If I already have an EU EORI, do I still need a GB EORI?
Yes. An EU EORI and a GB EORI are not the same.
If you are importing into or exporting from Great Britain, you need a GB EORI number.
If you are moving goods to or from Northern Ireland, you may also need an XI EORI number.
How do I get a UK VAT number?
If you want to ship to the UK using Sendcloud rates, you also need a UK VAT number.
You can check the official UK government guidance here:
If you are unsure whether your business is eligible or required to register for a UK VAT number, we recommend checking the official HMRC guidance or contacting HMRC directly.
How can I check a UK VAT number?
If you want to verify whether a UK VAT number is valid, you can use the official UK government tool:
This tool allows you to confirm if a VAT number is registered in the UK.
Is a GB EORI number the same as a UK VAT number?
No. A GB EORI number is not the same as a UK VAT number.
These are two different tax and customs identifiers.
For shipping to the UK using Sendcloud rates, merchants must provide both a UK VAT number and a GB EORI number.
When do I need a GB EORI and UK VAT number?
For shipments from the EU to the UK using Sendcloud rates, the sender generally needs:
- UK VAT number
- UK EORI number
This applies to both B2C and B2B shipments unless the exception described above applies.
For B2C shipments, the receiver is usually a private individual and cannot provide UK VAT and EORI numbers. In these cases, the sender must provide them.
How do I ship to Northern Ireland? Do I need an additional EORI?
Businesses moving goods to or from Northern Ireland (NI) may need an additional EORI number starting with XI.
You may need an XI EORI if you:
- Move goods between Northern Ireland and non-EU countries
- Submit customs declarations in Northern Ireland
If you already have a GB EORI and also move goods to or through Northern Ireland, you can find more information here:
For which destinations do I need the GB EORI?
You need a GB EORI number to move goods between Great Britain (England, Scotland and Wales) or the Isle of Man and the EU.
You may also need an XI EORI number if your shipments involve Northern Ireland.
Where do I add my VAT and EORI numbers in Sendcloud?
To add your tax numbers to your account, go to Settings > Addresses > Sender and select or create the correct sender address.
Add your VAT number and EORI number in the appropriate fields, then save the address.
You can also follow the instructions in this article:
How to add VAT and EORI numbers to your Sendcloud account
If you prefer not to store your UK tax numbers in your Sendcloud account, you can also add them manually for each shipment:
- In the Sendcloud platform: In your order, go to Customs > Tax Information and enter your tax numbers
-
Via the API: Include them in the
customs_information.tax_numbersobject.
Will I have to pay customs fees or taxes?
Since the UK is no longer part of the EU customs area, shipments between the EU and the UK are subject to customs formalities.
Depending on the shipment, import VAT, duties, and customs clearance costs may apply.
Missing or incorrect customs and tax information may lead to delays, returned parcels, or extra charges.
When does my customer have to pay VAT?
VAT treatment can differ depending on the value of the goods, the type of shipment, and who acts as the importer of record.
For shipments where the value of the goods does not exceed 135 GBP, specific UK VAT rules may apply.
For more information, refer to the official UK government guidance:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
What goods cannot be imported or exported to the UK?
Some goods require additional documentation, licenses, or are restricted from import/export.
Examples include:
- Fresh produce, plants or plant products
- Prohibited plants or plant products
- Live fish or shellfish
- Wood or wood products
- Human medicines
- Veterinary medicines
- Chemicals
- Controlled goods
In addition, carriers may have their own list of prohibited or restricted items in their transport terms and conditions.