UK Customs: Documents, EORI and the Process
By Rafael Paulo Krüger · Customs Expert & CEO
Which documents you need to export to the UK: export declaration, ABD, commercial invoice and your EORI number — with a worked example.
A freight forwarder in the Ruhr region called us one Friday lunchtime: the truck to Manchester was loaded and ready in the yard, the driver was waiting for the paperwork — and nobody was quite sure what that paperwork actually was. The invoice was ready, but there was no ABD, never mind an EORI number. This is exactly where many first UK deliveries come unstuck: not over the duty rate, but over a single missing piece of paper. We explain which documents are needed so you can avoid delays:
The UK has been a third country since 2021 — what that means for exporting goods
Since 1 January 2021, Great Britain — England, Scotland and Wales, that is GB excluding Northern Ireland — has been a third country from the perspective of EU customs law. The post-Brexit transition period ended on 31 December 2020. What used to be an intra-Community supply with no customs formalities is now a full export.
In practical terms: every commercial shipment needs export documents. On the EU side, the export accompanying document generated from the export declaration travels with the goods to the EU border; on the British side a separate import declaration follows. We covered the background to this status change in our article Exporting to the UK after Brexit.
The documents you need
For a typical commercial UK shipment you need these papers:
- Commercial invoice with commodity code (HS code): this is the foundation of the entire process. Each line needs a precise description of the goods, the value and the customs commodity code (HS code). Incomplete or incorrect codes lead to queries and delays on the British side.
- Export declaration and ABD: we lodge the electronic export declaration in the ATLAS system. From the accepted declaration, the Export Accompanying Document (ABD) with its unique MRN is produced, and it travels with the shipment to the customs office of exit. The obligation to declare generally arises from a goods value of €1,000 or a gross weight of 1,000 kg.
- Statement on origin (if preference is used): if you want to claim the zero duty under the Trade and Cooperation Agreement, you need a statement on origin on the invoice. It only makes sense if the goods genuinely meet the rules of origin.
An officially stamped EUR.1 certificate is not required in EU–GB trade — the statement on origin is a self-certification by the EU exporter.
EORI vs GB EORI (when you need which)
This is where most of the confusion arises in practice. The two numbers serve different purposes:
- You absolutely need an EU EORI number for the export declaration on the EU side. Without a valid EU EORI, ATLAS will not accept the declaration. Our article Applying for an EORI number describes how to obtain one.
- You need a British GB EORI only if you also act as the importer in the UK — that is, if you lodge the import declaration on the British side yourself. If you act only as the exporter and your customer handles the import, your EU/DE EORI is sufficient.
In short: if you bear the British import yourself, you need both numbers. If you only export, the EU/DE EORI is enough.
The process step by step
A UK shipment usually runs as follows:
- EU export: you create the commercial invoice with correct commodity codes and we lodge the export declaration in our tool. Once it is accepted and released, you receive the ABD with its MRN from us.
- Transport: the ABD travels with the goods to the customs office of exit, where departure from the EU customs territory is confirmed. Only then is the export complete and the VAT zero-rating demonstrable.
- UK import declaration: on the British side the import is declared. Who handles this and bears the charges depends on the agreed Incoterm. This is where — depending on the originating status — British customs duty and, in every case, UK import VAT come into play.
Common mistakes
- Missing or invalid ABD: without a valid ABD the goods do not leave the EU customs territory properly, which causes delays at the border and in delivery — and the VAT zero-rating cannot be demonstrated.
- Wrong or imprecise commodity codes: imprecise HS codes cause queries and incorrect duty calculation on the British side.
- Assuming zero duty applies automatically: without a correct statement on origin there is no preferential duty, and British customs duty is charged.
- Confusing the EU EORI and the GB EORI: anyone importing into the UK needs both; anyone only exporting needs just the EU/DE EORI.
- Forgetting import VAT: UK import VAT applies regardless of the preferential duty — it is not removed by the zero duty.
Conclusion
The document requirements for the UK are manageable once you know the order: a commercial invoice with commodity codes, an export declaration with an ABD, a statement on origin where preference applies — and the right EORI depending on your import role. Anyone who assembles these building blocks cleanly ships without delay.
For a full overview of the process, the obligations and our support with UK exports, see our page Exporting to the UK. There we guide you from the export declaration through to the proof of origin.