Exporting to the UK: the right paperwork gives your customer zero duty
Brexit turned every delivery to the UK into a customs matter: an export declaration in Sweden, import clearance with HMRC and British duty if the origin cannot be proven. But with the right set-up, your British customer buys as easily as before Brexit, and entirely free of duty.
We handle the declaration, the origin work and the paperwork that decides your customer’s cost.
Four things that apply when you sell to the UK
An export declaration is always required
To Swedish Customs before the goods leave Sweden. You get an MRN and a proof of exit.
VAT-free with proof
The sale is free of Swedish VAT, provided the exit can be proven with the proof of exit.
Your customer’s duty is decided by you
With a statement on origin on your invoice, the customer imports duty-free. Without it, the British duty rate applies.
Northern Ireland is the exception
Deliveries to Northern Ireland are handled under EU rules, as ordinary EU trade without customs formalities.
Your invoice wording decides your customer’s duty cost
The free trade agreement between the EU and the UK gives zero duty on goods of EU origin. But the duty-free treatment is activated by you as the seller, through a statement on origin directly on the invoice.
For shipments over EUR 6,000, you must also be a registered exporter in the REX system and state your REX number in the statement. The registration is a one-off step, but without it your statement is invalid and the customer pays duty unnecessarily.
And the origin must be genuine: goods you have bought in from Asia and resell do not have EU origin just because they are shipped from Sweden. A wrong statement can give your customer a retroactive bill from HMRC.
Correct statement on origin
REX number above EUR 6,000
0% UK duty
Without a statement
The customer pays under the UK Global Tariff
0% UK duty
Do the maths
If you sell goods of EU origin for SEK 3 million per year to the UK and your customer faces a duty rate of 4 per cent, the missing invoice line costs your customer SEK 120,000 per year. That is the difference between being the supplier with the paperwork in order and the supplier who gets replaced.
A partner on the ground in the UK
The border has two sides. The British side requires its own notifications: a GMR for the goods to be allowed on board the ferry or the train, the ENS safety declaration before arrival and the import clearance itself with HMRC.
Through our partner in the UK, we handle that too. You get one contact for the whole flow, from the export declaration in Sweden to cleared goods at your customer in England.
GMR
Goods Movement Reference for ferry and tunnel
ENS
Safety declaration before the goods arrive
Import in England
Import clearance with HMRC
Selling to Northern Ireland? Then it is EU trade
For trade in goods, Northern Ireland is treated under EU rules. Deliveries from Sweden to Belfast are handled as EU sales: no export declaration, no customs formalities, VAT under ordinary EU rules.
If you have customers on both sides, in England and in Northern Ireland, the flows need to be handled differently. We help you keep them apart.
England, Scotland, Wales
Export declaration + British import
Northern Ireland
EU goods rules apply
Are your British customers paying duty they could have avoided?
Call +46 31 755 77 76 or email info@easytull.com. A reply within 10 minutes, or the declaration is on us.
Incoterms to the UK: DAP for most
The delivery term decides who is responsible for the import with HMRC. The wrong choice brings unexpected costs and legal risks in British customs.
DAP
Delivered At Place
You deliver, your British customer imports and pays British VAT and any duty. The clearest division of responsibility.
EXW / FCA
Ex Works / Free Carrier
The buyer takes the transport and import chain. Suits experienced British importers with their own set-up.
DDP
Delivered Duty Paid, requires the right set-up
You take the import responsibility in the UK, which normally requires British VAT registration. Do not do it without a set-up, talk to us first.
Freight to the UK
Since Brexit, the documents are more often the bottleneck than the freight. With the paperwork ready in advance, the goods roll through both exit and British import without stopping. Need the freight as well? We arrange transport through our forwarding partners, so freight and clearance are booked in one.
2–4
days
Road transport
The most common, by ferry or the Eurotunnel. For full and part loads.
1–3
days
Air and express
For time-critical deliveries and smaller shipments.
5–10
days
Sea freight
For large volumes and regular flows.
Five mistakes that cost money in UK exports
The statement on origin is missing
Your customer pays British duty on goods entitled to zero.
The REX registration is missing
Above EUR 6,000, the statement is invalid without a REX number. A one-off registration many miss.
False confidence in the origin
Resold goods from Asia do not have EU origin. A wrong statement gives the customer a retroactive bill from HMRC.
The proof of exit is missing
The VAT exemption can be questioned by the Swedish Tax Agency, with retroactive Swedish VAT as the risk.
The export and the import do not match
Different values or commodity codes in the Swedish export and the British import trigger controls on both sides.
All five are document errors, not freight errors
That is why they can be engineered away once and for all. We set up the flow right from the start.
How your UK exports get started
We set up the flow once, then every delivery is routine. Your British customer only notices that everything works.
Origin and REX in place
We assess the origin of the goods, arrange the REX registration and word the statement on the invoice.
Send the invoice per shipment
We prepare the export declaration, and through our British partner the GMR, the ENS and the import clearance in England are arranged.
You get the proofs
The MRN, proof of exit and records ready for VAT reporting and bookkeeping.
Send the invoice, and a customs specialist replies within 10 minutes
Attach the commercial invoice and the transport booking and we come back with what is required, what it costs and when the declaration will be ready. Calling works just as well.
The same customs specialist every time
Ready within 2 hours
Fixed price, no lock-in
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Questions and answers about exporting to the UK
Can’t find the answer? We reply within 10 minutes.
Do I have to lodge an export declaration when exporting to the UK?
Yes, since Brexit the UK counts as a country outside the EU, and every shipment requires an export declaration to Swedish Customs. The exception is Northern Ireland, where deliveries are handled as EU trade.
What is a statement on origin and do I need REX?
The statement on origin is wording on your invoice certifying that the goods have EU origin, and it gives your British customer duty-free treatment under the free trade agreement. For shipments over EUR 6,000 you must be registered in the REX system and state your REX number. We arrange both the registration and the wording.
Are exports to the UK VAT-free?
Yes, the sale is normally free of Swedish VAT, provided you can prove the exit with the proof of exit belonging to the export declaration. In the UK, the buyer pays British VAT at import.
Does Northern Ireland count as the EU for exports?
Yes, for trade in goods. Deliveries from Sweden to Northern Ireland are handled as EU sales without an export declaration or customs formalities.
Can you help with the GMR and the import in England?
Yes, through our partner in the UK we handle the entire British side: the GMR for ferry and tunnel, the ENS safety declaration and the import clearance with HMRC. You get one contact for the whole flow.
Do my products need UKCA marking?
The UK has introduced UKCA marking but still accepts CE marking for many product categories. What applies depends on the product type and changes over time. Check with us before you send the first delivery.
Ready to export to the UK?
Export declaration, statement on origin and REX in one flow. You sell, we make sure your customer avoids the duty.
Ready within 2 hours
Your own customs expert
Reply within 10 min, or the declaration is on us
Call +46 31 755 77 76 or email info@easytull.com
More customs guides: Importing from the UK · Exporting to Norway · Exporting to Switzerland · Duty calculator · HS code search · EORI number · Import declarations · Customs broker
