A first UK export for a small business starts with a few basics: an EORI number, a correct commercial invoice, a customs tariff code for the goods, an agreed Incoterms rule with the consignee, and the entry declarations (ENS, GMR) on the border side. You do not have to do it alone. We guide you through every step, from the documents to unloading in England.
The Polish-language version of this article is the reference one. This is an informational translation.
Where to start: seven steps
| Step | What you need or must agree |
|---|---|
| 1. EORI | an EU-side EORI for export declarations; the UK consignee needs their own |
| 2. Commercial invoice | the parties, goods description, value, currency, delivery terms, country of origin |
| 3. Tariff code | the classification of the goods that drives duty and requirements; we set it for your product |
| 4. Incoterms | an agreement with the consignee on who arranges and pays for customs and bears the risk |
| 5. Export declaration | the export clearance on the EU side |
| 6. ENS and GMR | the entry declarations on the UK side, linked by a GMR reference |
| 7. Transport and unloading | bringing the vehicle, carriage across the border, delivery to the consignee |
EORI: the first document without which you cannot move
Without an EORI number you cannot lodge a customs declaration. It is the first step for a firm that previously traded only at home or in the EU. What it is and how to get one we explain in a separate article on the EORI number. Remember that the consignee in the United Kingdom also needs their own EORI on the UK side.
Incoterms: who pays for customs
The most common mistake of a first-time exporter is an unclear agreement on who arranges and pays for customs on both sides. Incoterms settle this. If you do not agree them with the consignee, you risk a dispute over costs and the goods getting stuck at the border. We break it down in the article on Incoterms for UK transport. For a small business the simplest is usually to agree that we handle the customs on the EU side.
Customs and entry declarations
On the export side an export declaration is lodged, and on the UK side entry ones: ENS (the safety and security declaration, lodged in advance) and GMR linking the declarations for the border crossing. For road movements the ENS is lodged in advance, in practice at least two hours before arrival at the border. We describe the whole ELO, ENS and GMR mechanism in the article ELO, ENS, GMR: what and when, and the full clearance in the article on customs clearance to the UK after Brexit.
Small consignments and the 135 GBP threshold
For low-value goods the UK applies separate VAT collection rules. For consignments with a value up to 135 GBP the VAT is, as a rule, accounted for at the point of sale rather than at the border, which changes the seller obligations. This matters for small firms sending small batches or selling to a UK final customer. We do not guess this for you: we check the rules for the specific consignment and point you to the official guidance.
What you do not have to do yourself
You do not have to learn tariff codes, operating customs systems or the ENS and GMR terminology. That is what we are for. Your part is to give reliable data on the goods, value and consignee and to agree the Incoterms. The rest, that is classification, declarations, transport and delivery, we take on. Treat this article as a map, not an instruction to pass through customs on your own.
Honestly about what we do not decide
We do not state duty rates or tax amounts for your goods, because they depend on classification, origin and value that are set individually. Nor do we replace a tax adviser on UK VAT accounting. What we do is run the logistics and customs side of the shipment and point out where to check the rest at source.
Sources
- GOV.UK: the EORI number, who needs one and how to get it
- GOV.UK: tax and customs for goods sent from abroad (including the 135 GBP threshold)
- GOV.UK: import goods into the UK, step by step
Sending to the UK for the first time and not sure where to start? Describe the goods and consignee in the contact form and we will guide you through EORI, documents, customs and transport all the way to unloading in England.
