Export outside the EU
You need to complete certain tasks to move goods to outside the EU. Import duty might need to be paid in the country you’re exporting to.
Check the import rules of the country you’re exporting to. Talk to your importer or get help researching your export market.
Get an EORI number, if you do not have one. It usually takes 5 working days. You’ll need it to move goods to a country that is not in the EU.
Check if you need a licence to export restricted goods outside the UK.
Find your goods’ commodity code - you’ll need this for your export declaration and commercial invoice.
When filling in the value of your goods on the invoice, use the price you’re selling them for. List separately any freight or export insurance you included in the price. For free samples, use the market value of the goods.
The completed invoice and any licences or certificates must travel with the goods.
Your transporter or customs agent will use your commercial invoice to make an export declaration. Your goods can be held up in customs if the information you give is not accurate.
It’s possible to make your own customs declarations, but most businesses use a transporter or customs agent to make customs declarations for them.
You must keep records of commercial invoices and any customs paperwork.
Applying zero-rate VAT
Check if you can zero rate the goods for VAT. This means you can charge your customers VAT at 0%.