What Do I Need to Send a Pallet to Europe?

Sending a pallet to Europe post-Brexit requires careful preparation to avoid customs delays and additional costs. Getting your paperwork right is essential. We provide a blank commercial invoice template at checkout for you to complete.

You can download an example here:
Commercial Invoice Example

EORI Numbers

Every shipment from the UK to the EU requires a valid EORI number:

• UK EORI: All UK exporters must have one. Apply at the UK Government website.
• EU EORI: Your EU recipient must also have a valid EORI to receive the goods.

Commercial Invoice Requirements

A commercial invoice is mandatory for all shipments leaving the UK. The invoice must include:

• Seller and buyer’s full addresses and contact details
• Both parties' EORI and VAT numbers
• Accurate item descriptions and commodity codes (HS codes)
• Country of origin for each item
• Total value and currency of the shipment
• Method of payment
• Invoice number, date of issue, and purchase order reference
• Packing details: number of pallets, cartons, weights, and volume
• Customs Procedure Code (CPC)
• Incoterms (e.g. DAP, DDP)
• Statement of origin if the goods qualify for preferential rates of Duty

Share the completed invoice with your buyer to help avoid customs delays.

Commodity Codes (HS Codes)

Commodity codes classify your goods and determine the duties and VAT payable. Use the UK Trade Tariff tool to find the right codes.

• Exports from the UK use 10-digit codes
• Imports into the UK use 10-digit codes

Incoterms

Incoterms define the responsibilities of the buyer and seller. The most common for pallet shipments are:

• DAP: Seller delivers to the buyer’s premises, but the buyer pays the import duties
• DDP: Seller covers all costs including import duties and taxes

Ensure you select the correct Incoterm to avoid confusion and delays.

VAT and Duties

Shipments between the UK and EU may incur VAT and import duties:

• VAT: Charged depending on the nature of the transaction and Incoterms used
• Duties: Apply based on the commodity codes and country of origin

Duty Deferment Account (DDA)

Regular importers may benefit from a Duty Deferment Account to delay paying VAT and duties until the end of the month. Apply through the UK Government website.

Restricted Goods - EU

Some goods cannot be shipped or require additional paperwork when entering the EU. These include:

• Alcohol and tobacco
• Foodstuffs, plants, seeds, and animals
• Medicines and hazardous substances
• Weapons and ammunition
• Cultural artifacts and antiques

Always check your destination country's restricted items list before booking.

Restricted Goods - Norway

Norway has its own restrictions, separate from the EU:

• Alcohol and tobacco
• Foodstuffs, plants, seeds, and animals
• Endangered species (CITES)
• Medicines
• Explosives and hazardous materials
• Weapons and ammunition
• Cultural artifacts and antiques

Always check with the Norwegian Authority before sending goods to Norway.

By following these guidelines and ensuring your documents are complete and correct, you can minimise delays and additional costs when shipping a pallet to Europe.