Sending Parcels to the UK After Brexit — Customs, VAT and Customs Forms

Since 1 January 2021, sending a parcel from any EU country (or from the rest of the world) to the United Kingdom is no longer a domestic shipment — it is an international export. This has practical consequences for every parcel: customs declarations, VAT charges, and new prohibited item rules. This guide explains exactly what changed and how to ship to the UK correctly today.

1. What Brexit changed for parcel senders

Before 2021, EU parcels moved to the UK without customs checks or additional charges. Since Brexit, the UK operates its own customs regime:

• All parcels require a customs declaration (CN22 or CN23) — there are no exceptions, regardless of value or content
• UK VAT (20%) applies from £1 — there is no minimum threshold for purchases. A €10 T-shirt bought from an EU web shop carries UK VAT, which the seller charges at checkout. The one exception is a genuine gift from a private person worth £39 or less.
• Customs duty applies for goods valued above £135 — below this, goods are duty-free but VAT still applies
• New import prohibitions — many food, plant, and meat products that moved freely within the EU are now prohibited from entering the UK

The practical result: recipients in the UK now routinely receive payment requests from carriers before their parcel is released. This is not an error — it is the UK customs system working as designed.

2. The two thresholds that determine what the UK recipient pays

Under £135 — VAT only

Goods in consignments worth £135 or less are exempt from UK customs duty (excise goods such as alcohol and tobacco aside). However, UK VAT (20%) is still due, and who handles it depends on the shipment. For online sales, the overseas seller must register with HMRC and charge UK VAT at the point of sale; when the sale goes through an online marketplace, the marketplace does it. The recipient has already paid the VAT at checkout and owes the carrier nothing. For gifts sent by a private person, no VAT is due up to £39; above that, the carrier bills the recipient.

Over £135 — VAT plus customs duty

Both UK VAT (20%) and customs duty apply. Customs duty rates vary by goods category using the UK Global Tariff (trade-tariff.service.gov.uk). Common rates:

3. Customs declaration forms — what to complete

CN22 — for letter-class items up to 300 SDR with one type of goods

This is a small green adhesive label used for letter-class items (small packets) with a customs value up to 300 SDR — roughly €350, though the rate moves and each postal operator publishes its own conversion — holding a single type of goods. Complete:

• Sender and recipient names and full addresses
• Contents description — specific and in English (“cotton T-shirt”, not “clothing”)
• Quantity and weight of each item
• Value in GBP or EUR (accurate market value, not artificially low)
• Tick the appropriate category: gift / commercial sample / documents / merchandise / other
• For commercial goods: the HS code and country of origin — these are needed whatever the value, not only on CN23

CN23 — above 300 SDR, for several types of goods, or for any parcel

CN23 is a larger form with more detail. It is needed once the value exceeds 300 SDR, when the item holds several different types of goods, or when you send a parcel rather than a letter-class item, whatever its value. For commercial goods, attach an invoice. Each item is listed with:

• HS (Harmonised System) code — 6-digit commodity code, required for commercial goods. Find it at trade-tariff.service.gov.uk. Using an incorrect code can trigger detailed customs inspection.
• Country of origin — where the item was manufactured, not where it is sent from
• Individual and total values

Attach 2–3 copies of the CN23 and proforma invoice to the outside of the parcel in a transparent document wallet. UK customs will retain one copy.

4. “Gift” — does it still help?

Only for genuine gifts. A gift bought and sent between individuals (not companies), for a birthday, anniversary or other occasion and intended for personal use, is free of UK VAT up to £39, and customs duty applies to gifts only above £135. Above £39, VAT is charged as on any other goods. Writing “gift” on a parcel you sold or bought does not qualify — for purchases, VAT is due from the first pound. Always state the accurate value regardless.

5. Which carriers handle UK clearance best

Post-Brexit, carriers vary significantly in how smoothly they clear UK customs. Better-performing options:

• DPD — strong UK presence (DPD is a major UK carrier), pre-clearance processes, DAP terms
• DHL Express — customs brokers embedded in the process, typically clears in 1–2 days
• Eurosender — aggregates multiple carriers, provides customs documentation support

Slower options: national postal services routed via Royal Mail’s international hubs can add 3–7 days in UK customs processing. For non-urgent, lower-value shipments this is acceptable; for anything time-sensitive, use a dedicated courier.

6. DAP vs DDP — who pays customs charges

The Incoterms (delivery terms) determine who pays UK customs duties:

• DAP (Delivered at Place) — the carrier delivers and then contacts the recipient to pay customs charges before releasing the parcel. This is the standard for most personal shipments. The recipient pays UK VAT and duty.
• DDP (Delivered Duty Paid) — the sender pre-pays UK VAT and duty. The recipient receives the parcel with no additional charge. This is the correct model for e-commerce businesses selling to UK customers.

If you are a business selling to UK customers, DDP provides a better buyer experience. Contact your carrier (DHL, UPS, FedEx) about DDP accounts. Individual senders always ship DAP.

7. Prohibited items after Brexit

These categories are now prohibited or severely restricted for EU→UK shipments:

• Beef, pork, lamb, mutton, goat and venison — cannot be brought into Great Britain from the EU for personal use, and neither can products made from these meats, such as sausages, cured ham or salami. Poultry (chicken, duck, goose) and products made from it are allowed
• Dairy products — cheese, milk, butter, yoghurt and other dairy products from the EU are not allowed for personal use. The exception is up to 2 kg per person of powdered infant milk, infant food or special food needed for medical reasons, provided it does not need to be refrigerated before use and is in branded, unopened packaging (unless in current use)
• Fresh fruit and vegetables — fruit, vegetables, nuts and seeds from the EU are allowed for personal use; commercial consignments follow plant health import rules
• Plants, seeds, bulbs, and soil — require phytosanitary certificates; some entirely prohibited

Fish, eggs and honey from the EU are allowed for personal use, as are low-risk foods such as bread (but not sandwiches filled with meat or dairy), cakes without fresh cream, biscuits, chocolate and pasta not filled with meat. The meat and dairy restrictions have covered all EU countries since 12 April 2025 because of animal disease outbreaks, notably foot and mouth disease, rather than because of Brexit itself. GOV.UK presents them as rules for travellers, but the Defra safeguard declaration behind them suspends entry of these products whenever they are intended for personal consumption or use and makes no distinction between luggage and post, so the same limits apply to a food parcel sent to a private person. Commercial imports of animal products follow separate import rules.

Items confiscated at UK border are not returned. The sender does not receive compensation from the carrier for customs confiscation.

8. Practical tips for EU→UK senders

• Write content descriptions in English on all customs forms — UK customs officers do not process non-English descriptions
• Do not undervalue items — UK customs cross-references with commercial databases. Undervaluing is a criminal offence and voids insurance.
• Attach a printed copy of the proforma invoice inside the box as well — if the outer documents get separated, customs can open the parcel to find the internal copy
• Track regularly — UK customs may put a parcel on hold and notify by letter to the sender. If you don’t check tracking, you may miss a 30-day collection deadline.

Summary

Post-Brexit UK shipping requires a customs declaration on every parcel. UK VAT (20%) applies from £1 on purchases — charged by the seller at checkout up to £135 — while genuine gifts from a private person are VAT-free up to £39. Customs duty applies above £135. Complete CN22 (letter-class items up to 300 SDR, roughly €350, with one type of goods) or CN23 (above 300 SDR, several types of goods, or any parcel) with accurate English-language content descriptions and real values, plus the HS code and country of origin for commercial goods. Avoid restricted items (beef, pork, lamb and similar meat products, dairy, plants). Use DPD, DHL Express, or Eurosender for the smoothest customs processing.