Sending items to Europe after Brexit

In short: goods sent from Great Britain to the EU need a UK export declaration and an EU import declaration, a business usually needs a GB EORI number, and some works of art also need a licence. This guide explains what that means in practice, and what to have ready before you ask for a quote. It is a summary: the official guidance linked at the end is the authority, and it changes.

Two declarations, one journey

Goods leaving Great Britain permanently need an export declaration. When they arrive in the EU, they need an import declaration. Depending on the arrangements, they are cleared where they enter the EU, or move under customs transit to a customs office elsewhere, often near the destination, and are cleared there. The person or business receiving them may also have to pay import VAT and, for some goods, duty.

The same applies in reverse when goods come back to the UK from the EU.

EORI numbers

An EORI number identifies a business to customs. To export goods from England, Wales or Scotland, a business needs an EORI number that starts with GB. To get one, a business usually needs to be established in the UK.

Private individuals moving goods that are not controlled and are for personal use do not need an EORI number. In that case, the carrier or agent moving the goods can use the person’s name and address on the declaration. Some works of art are controlled goods, so do not assume this applies until you have checked.

Who files the declarations

You can make declarations yourself, or hire someone to do it: a customs agent or broker, or a freight forwarder. Whoever you appoint, you are still responsible for the information you give them being accurate.

When you ask us for a quote, tell us:

• whether you already have a customs agent or freight forwarder
• whether you, and the receiver, have EORI numbers
• whether the goods are being sold, lent, or are your own property moving with you

We agree who makes the declarations before the job is booked.

What to have ready

For each item: a clear description, its value, its dimensions and weight, and for a work of art, the artist, title, date and medium. For a business consignment, a commercial or pro forma invoice. We can help you prepare the commercial invoice and packing list, and the CMR consignment note for the road journey. Your customs agent may also ask for a commodity code for each item.

Art, antiques and cultural goods

Some works of art and antiques need a UK export licence from Arts Council England before they leave Great Britain, for any destination outside the UK. Whether yours does depends on the type of object, its age and its value. A digital copy of the licence is attached to the export declaration.

Arriving in the EU, some cultural goods from outside the EU, including some from Great Britain, now need an EU import licence or an importer statement, depending on their category, age and value. For the return journey, certain cultural goods leaving the EU need an EU export licence, issued by the country where the object was lawfully located.

Switzerland is different

Switzerland is not in the EU. A consignment to Zurich, Geneva or Basel crosses France on the way. The UK, the EU and Switzerland are all members of the Common Transit Convention, so goods can cross the EU under transit, with duty and VAT suspended until the movement ends in Switzerland.

Going out and coming back

If goods are leaving the UK temporarily, for a fair or an exhibition, and coming back unchanged, a full export and re-import may not be the best route. An ATA Carnet works like a passport for certain goods taken out temporarily, including exhibition goods. Tell us at the start if the job is a return journey.

Protected materials

Items made from or containing protected species, such as ivory, tortoiseshell or certain woods, can need CITES permits from both countries. Tell us at the quote stage.

If you are unsure where to start, send us the details and we will talk it through with you.

Last updated 24 October 2026.