Since December 31, 2020 and Brexit, the United Kingdom (England, Scotland, Wales and Northern Ireland) is no longer part of the European Union customs union.

Your shipments to the United Kingdom are now considered as exports and subject to additional formalities:

• You must attach a commercial invoice (in case of shipment intended for sale) or pro forma invoice (for any other reason) in 3 copies to your shipment.
• You can no longer benefit from VAT exemption for sales of goods with a value of less than £15.
• You must have an EORI number (shown on your invoices) for commercial shipments.

Other formalities may be added depending on your case.

For shipments of goods with a value of £135 or less, to a private individual

The sender is responsible for collecting and paying UK VAT. The invoice must therefore be inclusive of VAT and include UK VAT.

The sender must also have a British EORI in addition to their European EORI. Both will need to be on customs documents.

For shipments of goods with a value over £135, to a private individual

It is not necessary to obtain a British EORI.

Invoices must be exclusive of VAT and the collection of VAT and British customs duties is made with the recipient.

For exchanges between professionals, regardless of the value

It is not necessary to obtain a British EORI.

Invoices must be exclusive of VAT and the collection of VAT and British customs duties is made with the recipient.

Customs documents must show the recipient's EORI number and British VAT number.