Every parcel you send from the UK to an EU country needs customs documentation. Get it right and your parcel clears smoothly. Get it wrong and your parcel sits in customs, gets delayed, gets returned, or triggers unexpected charges for your customer.

Here's exactly what you need to fill in and how to do it correctly.

What customs documentation does a UK-to-EU parcel need?

For most small business shipments, you need two things:

  1. A commercial invoice — this is the primary customs document. It tells customs authorities what's in the parcel, what it's worth, where it came from, and who it's going to. Most carriers generate this automatically when you book a shipment, but you need to fill in the details accurately.
  2. A customs declaration — for most consumer parcels this is embedded in the carrier's electronic system and submitted automatically. For Royal Mail shipments you'll fill in a CN22 (for parcels under 2kg valued under £270) or CN23 (for heavier or higher-value parcels).

If you're using a courier like DHL, FedEx, DPD or Parcelforce, the customs declaration is handled electronically — you fill in the details on their booking system and they transmit them to customs. You don't need to print separate customs forms.

What to include on your commercial invoice

Every commercial invoice for a UK-to-EU shipment should include:

  • Your full name and address as the exporter.
  • Your customer's full name and address as the importer.
  • A detailed description of the goods — not just "clothing" or "gift." Be specific: "women's cotton dress, hand-sewn, size 12" is correct. "Clothes" will cause delays.
  • The quantity of each item.
  • The value of each item in GBP, accurately declared — do not undervalue goods to reduce customs charges, this is customs fraud and can result in your parcel being seized.
  • The HS/commodity code — the 8–10 digit code that classifies your product.
  • Country of origin — where the goods were made, e.g. "United Kingdom." Note that this field alone doesn't claim the 0% TCA duty rate: that needs a statement on origin on the invoice (quoting your GB EORI number), and the goods must actually meet the TCA rules of origin — goods assembled in the UK from imported materials may not qualify.
  • The total value of the shipment.
  • Your EORI number if you have one.

The most common mistakes

Vague product descriptions are the single biggest cause of customs delays. "Handmade item," "gift," or "merchandise" tells customs nothing. Be specific about what the product is, what it's made of, and its intended use.

Undervaluing goods is illegal and not worth the risk. Customs authorities are experienced at spotting undervalued shipments. If caught, your parcel can be seized and you can face penalties.

Wrong commodity codes can result in incorrect duty rates being applied. Take the time to find the correct code for your specific product.

Getting origin wrong causes problems both ways. Leaving the country of origin blank invites delays — but writing "United Kingdom" doesn't by itself claim the 0% duty rate under the UK-EU TCA. That claim rests on a statement on origin on your invoice (or the importer's own knowledge), and on the goods genuinely meeting the TCA rules of origin.

The €150 threshold and documentation

For shipments under €150 sold directly to EU consumers, if you're registered for the EU's IOSS scheme your IOSS number goes on the customs declaration and VAT is collected at checkout. If you're not IOSS registered, the carrier may collect VAT on delivery.

Duty is a separate matter. Since 1 July 2026 the EU has removed the €150 customs-duty exemption: B2C consignments up to €150 now attract a temporary flat duty of €3 per item, in force until 1 July 2028. IOSS doesn't collect this fee — it covers VAT only — so the €3 is charged at import. If your goods qualify for 0% duty under the TCA, you can claim that instead of the flat fee, but only through a standard customs declaration rather than the simplified IOSS route.

For shipments above €150, standard customs assessment applies regardless of platform or scheme.

How ClearShip helps

Before you fill in any customs forms, use ClearShip to calculate the landed cost for your shipment. Knowing the duty rate and destination VAT in advance helps you fill in your documentation accurately — particularly the commodity code and country of origin declaration that determine whether 0% duty applies.