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. A €10 book sent as a gift will still attract UK VAT.
• 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 valued below £135 are exempt from UK customs duty. However, UK VAT (20%) is still due. Under a system called “IOSS-equivalent” for e-commerce, some sellers registered with HMRC collect and remit UK VAT at point of sale — meaning the recipient has already paid it. For private/personal shipments, the carrier bills the recipient directly.

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 parcels up to approximately €300 / £270

This is a small green adhesive label attached to the parcel. 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

CN23 — for parcels over approximately €300 / £270

CN23 is a larger form with more detail, and must be accompanied by a proforma invoice listing each item with:

• HS (Harmonised System) code — 6-digit commodity code. 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?

No. Marking a parcel as “gift” no longer exempts it from UK VAT or customs. The UK removed its gift exemption from 1 January 2021. The gift/commercial distinction only affects minor procedural aspects, not the charges. 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:

• Meat and meat products — completely prohibited, including cured meats, sausages, prepared meals containing meat
• Dairy products — prohibited (exception: infant formula under specific conditions)
• Fresh fruit and vegetables — restricted from certain origins; phytosanitary certificate required from others
• Plants, seeds, bulbs, and soil — require phytosanitary certificates; some entirely prohibited
• Fresh eggs — prohibited

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 — there is no gift exemption. Customs duty applies above £135. Complete CN22 (up to approx. €300) or CN23 + proforma invoice (above approx. €300) with accurate English-language content descriptions and real values. Avoid prohibited items (meat, dairy, plants). Use DPD, DHL Express, or Eurosender for the smoothest customs processing.