What requirements do German online retailers currently have to comply with when shipping their products to the UK? In this blog article, we explain the relevant guidelines for retailers and show why cross-border e-commerce to the UK is worthwhile.
Online retailers from the EU can still sell successfully to the UK in 2026, but since Brexit they need to account for dedicated processes for customs, VAT and compliance. For shipments to Great Britain, key considerations include export and import procedures, the £135 VAT rule, rules of origin, product safety requirements, as well as local shipping and returns processes.
This article explains which requirements currently apply and how retailers can set up shipping, customs, tax and returns processes for the UK market.
Please note: This article focuses on shipping from the EU to Great Britain, meaning England, Scotland and Wales. Different customs, VAT and product safety rules may apply to Northern Ireland due to the Windsor Framework.
The UK remains a highly digitalised e-commerce market. According to the UK Office for National Statistics, online sales accounted for a significant share of retail sales in Great Britain in 2026.
For retailers in Germany and other EU countries, the market therefore remains relevant. Brexit has, however, changed the way goods enter the market. Shipments no longer move within the EU Single Market and instead cross a customs border. This adds customs, tax and compliance requirements to the shipping process.
The key question is therefore not only whether the UK remains an attractive market, but how the cross-border setup is structured. Customs clearance, VAT, transport, local delivery, tracking and returns should be considered together from the outset.
Since the end of the Brexit transition period on 1 January 2021, goods moving between the EU and Great Britain are treated as imports and exports. In addition to shipping and delivery, online retailers therefore need to consider customs, VAT, rules of origin and product-specific requirements.
For standard B2C shipping, the following areas are particularly relevant:
The exact requirements depend, among other things, on the value of the shipment, the type of product, the sales channel and the chosen import model.
The Trade and Cooperation Agreement, or TCA, governs the trading relationship between the European Union and the United Kingdom following Brexit. The agreement can allow a customs duty rate of 0% for goods with preferential origin in the EU or the UK.
However, this does not mean that every product shipped from Germany or another EU country to the UK is automatically duty-free.
The origin of the goods is decisive. The relevant rules of origin must be met and preferential origin must be demonstrated accordingly. For example, a product does not automatically acquire EU origin simply because it was first imported from a third country into Germany and then resold to the UK.
For retailers, this means that the origin of the goods is just as important as the correct tariff classification.
When shipping from Germany to Great Britain, two customs processes need to be considered: export from the European Union and import into Great Britain.
Goods shipped from Germany to Great Britain leave the customs territory of the European Union. Depending on the shipment, an electronic export declaration may therefore be required.
Correct product data is essential for customs clearance. This typically includes:
A reliable data basis is important because this information is required not only for export from the EU but also for subsequent import into Great Britain.
On the UK side, goods generally need to be entered into the relevant import procedure. UK import customs declarations are processed through the Customs Declaration Service, or CDS.
Among other things, the UK Commodity Code, customs value, origin and details of the parties involved may be required.
Whether a GB EORI number is needed depends on the chosen import model and on which party acts as the importer or customs declarant. For customs procedures in Great Britain, an EORI number beginning with GB may be required. An EU EORI number does not automatically replace it.
Retailers do not necessarily have to prepare customs declarations themselves. Customs clearance can, for example, be handled by a customs broker or a cross-border service provider.
Not necessarily. Under the Trade and Cooperation Agreement, goods with preferential origin in the EU or the UK may qualify for a 0% customs duty rate.
The relevant rules of origin for the product must be fulfilled. For goods originating in third countries, or products that do not meet the required origin criteria, standard UK customs duties may apply.
The amount of customs duty depends, among other things, on the Commodity Code and the origin of the goods. Retailers should therefore maintain both tariff classification and origin information correctly in their product data.
With DDP, Delivered Duty Paid, import duties and taxes are handled as part of the shipping process, so the recipient generally does not have to pay additional import charges upon delivery.
This is particularly relevant in e-commerce because unexpected customs or import charges at delivery can negatively affect the customer experience. With a DDP setup, responsibility for customs duties, import VAT and other import-related charges is defined before delivery.
exporto ships to Great Britain using a DDP setup. Customs and tax processes are integrated into the cross-border process so that UK customers receive their orders without additional import payments at delivery.
Since 31 January 2025, goods imported from the EU into Great Britain generally need to be covered by a Safety and Security Declaration. For imports, this takes the form of an Entry Summary Declaration, or ENS.
The legal responsibility for submitting the declaration generally lies with the carrier or haulier. Retailers or importers may nevertheless need to provide additional data so that the transport provider can submit a complete declaration.
Retailers should therefore understand whether this process is part of their shipping setup and which data needs to be available from the shop system, ERP or merchandise management system.
The £135 threshold is one of the most important VAT rules for e-commerce businesses selling goods directly from abroad to customers in Great Britain.
The total value of the consignment is decisive, not the value of each individual product.
If the goods are located outside the UK at the point of sale and the total value of the consignment does not exceed £135, UK VAT generally needs to be charged at the point of sale for direct B2C sales.
The overseas seller will generally need to register for UK VAT.
The applicable VAT rate depends on the product. The UK applies, among others, a standard rate of 20%, a reduced rate of 5% and a zero rate for certain goods.
Different rules may apply when goods are sold through an online marketplace. For certain sales of goods up to £135, the online marketplace is responsible for collecting and accounting for UK VAT.
Retailers should therefore distinguish between sales made through their own online shop and sales made through a marketplace.
If the total value of a consignment exceeds £135, the standard UK import VAT and customs rules generally apply.
The VAT treatment therefore differs from the point-of-sale rule for lower-value consignments. Retailers should clearly define which import model is being used and who is responsible for import VAT and any customs duties before shipping.
| Sales situation | General VAT treatment |
|---|---|
| Own online shop, up to £135 | VAT at point of sale |
| Marketplace, up to £135 | Marketplace may be responsible |
| Consignment above £135 | Standard import rules |
Status: September 2026. Different rules apply in certain cases, including B2B sales and excise goods.
For direct B2C sales of goods from abroad to Great Britain with a consignment value of up to £135, retailers generally need to charge UK VAT at the point of sale and account for it to HMRC. This usually requires UK VAT registration.
Whether a VAT registration is required in other scenarios depends on the business and import model. Relevant factors include the value of the goods, the sales channel, where the goods are stored and which party acts as importer.
For this reason, the VAT setup should be defined before entering the market rather than clarified only after the first shipments have been sent.
In addition to customs and VAT, online retailers need to check which UK product safety, labelling and information requirements apply to their product category.
Great Britain has its own product regulations. For several regulated product groups, certain EU conformity requirements and CE marking continue to be recognised, while UKCA requirements may also be relevant depending on the product.
The exact requirements depend on the product category. Before selling, retailers should therefore check:
Different rules may apply in Northern Ireland. Among other things, Regulation (EU) 2023/988 on general product safety, the GPSR, has applied there since 13 December 2024.
UK rules on Extended Producer Responsibility for packaging, or EPR, have also been further developed in recent years.
Whether an overseas retailer has registration, data reporting or fee obligations depends on the specific sales model and on its role in the UK supply chain. Special rules may also apply to sales through online marketplaces.
It would therefore be incorrect to state that every German or EU-based online retailer shipping to the UK automatically needs to register for EPR itself. Retailers should instead check who is responsible for UK packaging obligations under their specific setup.
Welche Anforderungen müssen deutsche Online-Händler aktuell beachten, wenn sie ihre Produkte nach Großbritannien versenden? In diesem Blogartikel erläutern wir die relevanten Richtlinien für Handelsunternehmen und zeigen auf, warum sich der Cross-Border E-Commerce nach UK lohnt.
A full-service or end-to-end setup such as exporto is suitable for shipping to the UK if retailers do not want to coordinate customs, VAT, transport, local delivery, tracking and returns across multiple separate solutions.
Different models can be used for UK shipping. International carriers primarily handle transport and delivery. Shipping software connects carriers and tracking on a technical level. Full-service providers additionally combine operational cross-border processes such as customs, tax, transport, local last-mile delivery and returns within one setup.
The right solution therefore depends on more than transport alone. Retailers should also consider who handles customs and tax processes, how delivery in Great Britain is organised and whether tracking and returns are integrated into the same process.
With exporto, customs and tax processes, transport, tracking, returns and claims management are managed through one central integration. Shipments are handed over to established local carriers such as Royal Mail and Evri for the last mile.
Crossing a customs border does not automatically mean that UK customers need to wait a long time for their orders. The key factor is how transport, customs clearance and the last mile are connected.
Delays typically arise when required product or customs data is missing, shipments need to be clarified manually or handovers between different service providers are not coordinated.
For short and predictable delivery times, the following points should therefore be defined before shipping:
With exporto, the standard transit time for shipments to the UK is currently two to three working days. Retailers can continue shipping from their existing warehouse. exporto handles transport to the UK and hands the shipments over to connected local last-mile carriers.
From the customer's perspective, the cross-border process does not end at the UK border. Last-mile delivery, delivery options and returns are all part of the overall shopping experience.
A local carrier setup allows retailers to offer UK customers delivery structures they are familiar with from their domestic market. At the same time, tracking should remain consistent even when a shipment is handed over from the cross-border transport network to the last-mile carrier.
In the UK, exporto works with established local last-mile carriers including Royal Mail and Evri. After transport to Great Britain, shipments are handed over to the relevant local carrier for final delivery.
The return journey of an order should be defined before entering the market. For UK customers, the return process should ideally feel similar to returning an order to a domestic retailer.
For many online purchases, UK consumers generally have the right to cancel the contract within 14 days of receiving the goods. After notifying the retailer, they generally have a further 14 days to return the goods. Exceptions apply to certain products and circumstances.
From an operational perspective, cross-border retailers also need to decide where returned goods should be sent.
Sending every individual return directly back to Germany can create longer routes and additional coordination. A local returns structure allows returned goods to be accepted in Great Britain first, recorded and then consolidated for onward transport.
With exporto, retailers have access to a local returns structure in Great Britain. UK customers can hand returns over to local carriers, the parcels are accepted in Great Britain and then consolidated into the onward returns process.
The operational effort involved in UK shipping does not result from transport alone. Retailers need to connect customs, VAT, product data, transport, tracking, delivery, returns and exception handling.
The more independently these processes are organised, the more interfaces and points of contact are created.
An integrated cross-border setup can bring these processes together within one technical and operational structure. Retailers should nevertheless check which services are actually handled by the provider and which remain with the retailer or additional partners.
With exporto's end-to-end solution for the UK, processes including customs and tax, transport, tracking, returns and claims management are managed through one central integration. Shipments are handed over to established local carriers for the last mile.
You can find more information on our end-to-end solution for Cross-Border E-Commerce page.
The UK e-commerce market remains relevant for European retailers after Brexit. Entering the market, however, requires a different setup from shipping within the EU Single Market.
Retailers should consider export from the EU, import into Great Britain, rules of origin, the £135 VAT rule, potential UK VAT registration, product safety, shipping and returns as part of one overall process.
These processes should not be viewed in isolation. Product and customs data affect customs clearance, the import model affects VAT treatment, and transport and last-mile delivery influence the customer experience.
An end-to-end setup such as exporto connects these cross-border processes through one central integration. Retailers can continue shipping from their existing warehouse while exporto manages the cross-border processes up to the handover to local last-mile carriers.
Online retailers from Germany and other EU countries need to consider customs, VAT, rules of origin, product safety, transport and returns when selling to Great Britain. Goods leave the EU customs territory when shipped to Great Britain and need to be imported on the UK side. Special VAT rules apply to direct sales up to £135. Retailers should also check which product and packaging requirements apply to their goods.
Not always. Goods with preferential origin in the EU or the UK may qualify for a 0% customs duty rate under the Trade and Cooperation Agreement. The relevant rules of origin must be fulfilled and demonstrated. Standard UK customs duties may apply to goods from third countries or goods without qualifying preferential origin.
Generally not when shipments are sent DDP. DDP stands for Delivered Duty Paid and means that import duties and taxes are handled as part of the shipping process. exporto ships to Great Britain using a DDP setup, so customers receive their orders without an additional import payment upon delivery.
For direct B2C sales of goods located outside the UK at the point of sale, UK VAT is generally charged at the point of sale if the total value of the consignment does not exceed £135. The overseas seller will usually need to register for UK VAT. For sales made through an online marketplace, the marketplace may instead be responsible for VAT. Above £135, the standard import rules generally apply.
Transit times depend on the shipping network and customs clearance. Missing or incorrect customs data can cause delays. With exporto, the standard transit time to the UK is currently two to three working days. Shipments are transported from the retailer's existing warehouse and handed over to local last-mile carriers in Great Britain.
An EORI number beginning with GB may be required for customs procedures involving Great Britain. An existing EU EORI number does not automatically replace a GB EORI. Whether the German or EU-based retailer itself needs a GB EORI depends on the chosen import model and on which party acts as importer or customs declarant.
Established local last-mile carriers can be beneficial for the customer experience because UK customers are already familiar with their delivery and returns structures. In the UK, exporto works with local carriers including Royal Mail and Evri and hands shipments over to local carriers after cross-border transport.