What do you need to do to ensure smooth delivery of post to the EU?

Avoid delivery delays and returned post

It's hard to believe that it's now more than four years ago that the UK decided to leave the EU, but finally, on January 1st 2021, the Government and the EU signed a deal on the trade agreement between them.

While most of the news in the media has been around industries such as fishing, manufacturing, and the financial sector, there are also changes that make everyday things - such as posting mail to the EU - slightly more complicated. Add to that the haste with which these changes came in after the announcement - leaving businesses just a week to prepare - and you get a good deal of frustration, confusion, and in some cases, financial loss.

So how do you avoid these 'teething problems' and make sure you post with confidence? Well, this quick guide to those changes should help get you through the confusion

Posting items abroad

The first thing you'll need to do, is complete your customs declaration forms. These are now necessary to ensure smooth delivery of your parcel (and prevent it coming straight back to you instead with a big sticker attached telling you what you did wrong!).

These forms are required for any parcel sent to the EU from the UK (except Northern Ireland), these are called CN22, and CN23, and they can be obtained from your Post Office, or printed from here:

Download CN22 form here

Download the CN23 form here 

Your post office will be able to help you with any questions about which form you need, and how to correctly fill,in the details, but some online help can also be found here .

What do you need to know?

• Letters and large letters containing only correspondence, commercial invoices, or shipping documents do not require a customs declaration.
• CN22 - Package with a value of up to £270. This is a simple form, often attached to the side of the parcel as a sticker.
• CN23 - Package with a value of £270 or more. This contains more detailed information and is usually attached in a transparent wallet on the outside of the package, along with a CP71 form. Your Post Office can help complete this form correctly.

Find out more about the declaration form here

The recipient may then have to pay customs or VAT charges and a handling fee in the receiving country before they can claim the parcel. These charges will depend on the country they are sending to, the value of the item and whether it is a gift or commercial goods.

Be prepared - what do you need to complete your form?

1. GB EORI number

It’s now mandatory to have a GB EORI number to export to all international destinations. This number is unique to you, and should be inserted in the VAT field on the customs declaration form (CN22 or CN23) to help with customs compliance as seen in the instructions above.
 
If you don’t have a GB EORI number you can apply now here

2. Customs declaration forms

Electronic customs data is obtained by scanning a CN22 or CN23 customs declaration form. It is now mandatory for this to be provided for overseas items (excluding personal correspondence).
 
Complete the appropriate customs declaration clearly in block letters and attach it to the outside of your parcel. It is your responsibility to ensure the customs declaration includes an accurate description of the goods, their weight and value, your EORI number, the correct HS code, and whether it’s a gift or commercial item.

A customs declaration form is not required for customers sending items from Northern Ireland to the EU.

3. HS product codes

It is mandatory to include the Harmonised System (HS) code. This will help customs authorities identify the item, regardless of language barriers.

You can access a helpful HS lookup tool at parcelforce.com/tariffcode or visit gov.uk/trade‑tariff.

4. S10 barcode

All untracked items (excluding those containing personal correspondence only) being sent overseas from the UK will now require an S10 barcode on the outside of the parcel. This links with the information on your customs declaration form.

Sheets of adhesive barcodes are available to order in the usual way. For tracking and signature services the label barcode acts as the S10.
 
Customs authorities abroad are increasing their compliance checks, meaning incomplete or inaccurate CN22 or CN23 forms or missing S10 barcodes may result in additional charges or items being delayed, returned or seized.

5. VAT and customs duties

All sales of goods abroad are now treated as exports. They can be zero-rated for UK VAT purposes.
 
The recipient may then have to pay customs or VAT charges and a handling fee in the receiving country before they can claim the parcel. These charges will depend on the country they are sending to, the value of the item, and whether it is a gift or commercial goods. Letters, postcards, and documents are usually exempt.

Import VAT and duties will not be due on items from Northern Ireland to the EU.
 

Customs charges: items sent from Great Britain to the EU are subject to VAT and duties in the EU as follows: