--- title: "Selling from the UK to the EU: Customs, IOSS and EU Warehousing (2026) | byrd" description: "Selling from the UK to the EU: what UK online sellers need to know about customs, IOSS, the new €3 duty, GPSR and stock in the EU." image: https://blog.getbyrd.com/hubfs/Shopware-online-shopsystem-5-2.png --- [![Getbyrd](https://blog.getbyrd.com/hubfs/raw_assets/public/Getbyrd_May2021/images/Header_logo.svg "Getbyrd")](https://getbyrd.com/en) 12+ fulfillment centers in Europe - [Home](https://getbyrd.com/en) - Product - [Our Fulfillment Services](https://getbyrd.com/en/fulfillment) - [Switching 3PL](https://www.getbyrd.com/en/3pl-switch) - [Returns Portal](https://getbyrd.com/en/returns-portal) - [Dedicated Support](https://www.getbyrd.com/en/account-management) - Integrations - [Overview](https://www.getbyrd.com/en/all-integrations) - [Amazon](https://getbyrd.com/en/amazon-fulfillment) - [Billbee](https://getbyrd.com/en/billbee-fulfillment) - [ChannelEngine](https://getbyrd.com/en/integration-channelengine) - [eBay](https://www.getbyrd.com/en/ebay-fulfillment) - [Mirakl](https://www.getbyrd.com/en/mirakl-fulfillment) - [PlentyOne](https://getbyrd.com/en/plentymarkets-fulfillment) - [PrestaShop](https://getbyrd.com/en/integration-prestashop) - [Procuros](https://www.getbyrd.com/en/procuros-fulfillment) - [Shopify](https://getbyrd.com/en/shopify-fulfillment) - [Shopware](https://getbyrd.com/en/shopware-fulfillment) - [WooCommerce](https://getbyrd.com/en/woocommerce-fulfillment) - [Xentral](https://getbyrd.com/en/xentral-integration) - Solutions - [Baby Products](https://www.getbyrd.com/en/baby-products) - [Beauty, Health & Cosmetics](https://www.getbyrd.com/en/beauty-health) - [Electronics](https://www.getbyrd.com/en/electronics) - [Food, Beverages & Supplements](https://www.getbyrd.com/en/food-beverages) - [Jewelry, Accessories & Watches](https://www.getbyrd.com/en/jewelry-accessories) - [Pet Supplies](https://www.getbyrd.com/en/pet-supplies) - [Toys and Games](https://www.getbyrd.com/en/toys-fulfillment) - [For New Businesses](https://getbyrd.com/en/new-businesses) - [For Established Retailers](https://getbyrd.com/en/established-retailers) - [For Enterprises](https://getbyrd.com/en/enterprise) - [Pricing](https://getbyrd.com/en/pricing) - Fulfillment Center Network - [Fulfillment Center Europe](https://getbyrd.com/en/european-fulfillment-network) - [Austria](https://getbyrd.com/en/european-fulfillment-network/austria) - [France](https://getbyrd.com/en/european-fulfillment-network/france) - [Germany](https://getbyrd.com/en/european-fulfillment-network/germany) - [UK](https://getbyrd.com/en/european-fulfillment-network/uk) - Resources - [Blog](https://blog.getbyrd.com/en) - [Success Stories](https://getbyrd.com/en/references) - [Demo](https://www.getbyrd.com/en/fulfillment-software) - [Whitepaper: E-Commerce Slowdown](https://getbyrd.com/en/survive-and-thrive-ecommerce-whitepaper) - [E-Book: Sustainable Supply Chain](https://getbyrd.com/en/sustainable-e-commerce-supply-chain-e-book) - [E-Book: Cross-Border E-Commerce](https://getbyrd.com/en/cross-border-ecommerce-eu-ebook) - [Whitepaper: 7 Fulfillment Tips](https://getbyrd.com/en/7-fulfillment-tips-whitepaper) - About us - [Team](https://getbyrd.com/en/team) - [Career](https://getbyrd.com/en/jobs) - [Sustainability](https://getbyrd.com/en/sustainability-at-byrd) - [Partnerships](https://getbyrd.com/en/partnerships) - [Press](https://getbyrd.com/en/press) - [Login](https://app.getbyrd.com/en/login?_ga=2.175706018.1283541857.1621736684-626381589.1621482964) - [English](https://blog.getbyrd.com/en/selling-from-uk-to-eu-after-brexit) - [Deutsch](https://blog.getbyrd.com/verkauf-von-uk-in-eu-nach-brexit) - [Français](https://blog.getbyrd.com/fr/ecommerce-post-brexit-vers-union-europeenne) [Request a quote](https://www.getbyrd.com/en#angebot-anfordern) # Selling from the UK to the EU: Customs, IOSS and EU Warehousing (2026) Implications for e-commerce retailers selling to the European Union [**Phillip Pitsch**](https://blog.getbyrd.com/en/author/phillip-pitsch) Published: December 01, 2020 Updated: October 07, 2026 ## Table of Content **Until the end of 2020, a parcel from London to Berlin was little more than a domestic shipment with a longer route.** No customs, no customs declaration, and VAT ran through the familiar distance-selling thresholds. For UK online sellers, continental Europe was simply another sales market. Since 1 January 2021, that's over. The UK is no longer part of the EU customs union or the EU VAT system. Every order from Germany, France or Italy is now an import into the EU, and the rules for those imports got noticeably stricter again in 2026. In this article, you'll find out **what you need to know today when selling from the UK to customers in the EU**, and when an EU warehouse pays off. **Key takeaways** - Every shipment from the UK to the EU needs a customs declaration, whatever its value. - For shipments up to €150, you can charge EU VAT at checkout through IOSS. As a UK-based business, you need an intermediary for this. - Since 1 July 2026, goods in low-value parcels up to €150 carry a flat customs duty of €3 per item. - Goods of UK origin remain duty-free under the trade agreement, as long as you can prove their origin. - Since December 2024, products sold in the EU need a responsible economic operator based in the EU (GPSR). - With an EU warehouse, you clear customs once per inbound delivery instead of per parcel, and deliver like a local seller. ## Shipping from the UK to the EU: what applies today ### Customs declaration and origin Every shipment to the EU needs a customs declaration with a description of the goods, the commodity code, the value and the country of origin. Whether duty is due depends mainly on origin: goods of UK origin are duty-free under the Trade and Cooperation Agreement if you add a statement on origin to the invoice. As the UK exporter, you include your EORI number ([GOV.UK](https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu)). Goods you buy in, say, Asia and resell from the UK usually don't meet the rules of origin. ### VAT: IOSS for shipments up to €150 For shipments up to €150, you can charge the destination country's VAT at the point of sale through the Import One-Stop Shop (IOSS). Your customer then pays nothing extra on delivery. Businesses based in the UK can't register for this themselves and need an intermediary to act on their behalf ([GOV.UK](https://www.gov.uk/guidance/check-if-you-can-register-for-the-vat-import-one-stop-shop-scheme)). Our [IOSS guide](https://blog.getbyrd.com/en/a-guide-to-ioss-simplifying-vat-for-e-commerce-businesses?hsLang=en) explains how IOSS works in detail. Without IOSS, import VAT is charged when the goods enter the EU. If your customer pays it, carrier handling fees usually come on top. That's exactly what leads to refused deliveries, returns and bad reviews. ### New since July 2026: €3 duty per item Until recently, low-value parcels up to €150 were duty-free in the EU. Since 1 July 2026, a flat customs duty of €3 applies per item, not per parcel ([Council of the EU](https://www.consilium.europa.eu/en/press/press-releases/2025/12/12/customs-council-agrees-to-levy-customs-duty-on-small-parcels-as-of-1-july-2026/)). The rule is temporary and is set to apply until 1 July 2028, after which regular customs tariffs apply. Goods covered by a preferential trade agreement are exempt ([European Commission](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en)). For you, that means: if you can prove the UK origin of your goods, the effort now pays off twice. ### Product safety: a responsible economic operator in the EU The EU General Product Safety Regulation (GPSR) has applied since 13 December 2024. Products sold in the EU need a responsible economic operator based in the EU, which can be a manufacturer, importer, authorised representative or fulfillment service provider ([European Commission](https://trade.ec.europa.eu/access-to-markets/en/news/eus-general-product-safety-regulation-gpsr-new-era-consumer-protection)). Clarify early who takes on this role for your products. [![byrdAI - logistics ai](https://no-cache.hubspot.com/cta/default/7590762/c0b87961-8ddb-462b-a41c-429824180b87.png)](https://cta-redirect.hubspot.com/cta/redirect/7590762/c0b87961-8ddb-462b-a41c-429824180b87) ## Cross-border fulfillment: an EU warehouse instead of parcel by parcel The alternative to shipping every parcel across the customs border: keep part of your stock in the EU. That brings three advantages: **1) Less customs effort and predictable costs** You import your goods in bulk and handle customs formalities once per inbound delivery. After that, your goods are Union goods and travel to customers across the EU without a customs declaration. The €3 duty on low-value parcels no longer applies; regular customs rules apply to the inbound delivery. **2) Fast delivery** Your parcels start in the EU and no longer go through customs. Your customers get their order as quickly as from a local seller, with nothing extra to pay at the door. **3) Easier returns and less support effort** Returns stay in the EU and can be checked and restocked straight away. That saves you return shipments across the customs border and saves your customer service a lot of tickets. Manuka Doctor shows what this looks like in practice. For years, the brand ran its European business through an online shop shipping from the UK. After Brexit, Manuka Doctor switched to byrd's European network and went on to open dedicated online shops for the Netherlands and France. Read the full story in our [Manuka Doctor success story](https://blog.getbyrd.com/en/manuka-doctor-fulfillment?hsLang=en). ## What to prepare for an EU warehouse **1) EU EORI number** To import goods into the EU, you need an EORI number from an EU member state. More in our [EORI number guide](https://blog.getbyrd.com/en/eori-number-guide-ecommerce?hsLang=en). **2) VAT registration in the warehouse country** If you store goods in an EU country, you need a VAT registration there. You can then report sales to consumers in other EU countries through the One-Stop Shop (OSS), which is also open to businesses based outside the EU ([European Commission](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/declare-and-pay-oss_en)). Our article on [VAT in cross-border e-commerce](https://blog.getbyrd.com/en/vat-fulfillment-europe?hsLang=en) gives an overview. **3) Packaging registration** Anyone placing packaged goods on the market in Germany must register with the LUCID packaging register. How to plan VAT number, EORI and LUCID so that your start in a German warehouse doesn't stall is covered in our article on the [German VAT, EORI and LUCID timeline](https://blog.getbyrd.com/en/german-vat-registration-eori-lucid-timeline?hsLang=en). **4) Commodity codes and proof of origin** Store the commodity code for every product and check its origin. For goods of UK origin, this saves you duty on the inbound delivery. What the customs documents look like is shown in our [customs form guide](https://blog.getbyrd.com/en/customs-form-made-easy-c23-guide?hsLang=en). **5) Responsible economic operator under GPSR** Decide who acts as the responsible economic operator in the EU for your products, and add their details to your product data. --- --- ## Conclusion: Brexit is business as usual, EU rules are getting stricter For UK sellers, Brexit itself has long been business as usual. What's changing now are the EU rules for imports: the duty exemption for low-value parcels is gone, and requirements for product safety and data are rising. If you sell to EU customers regularly, an EU warehouse is usually cheaper, faster and less stressful. With byrd, you store your stock in our fulfillment centers in [Germany](https://www.getbyrd.com/en/european-fulfillment-network/germany), [Austria](https://www.getbyrd.com/en/european-fulfillment-network/austria), [France](https://www.getbyrd.com/en/european-fulfillment-network/france) or [Poland](https://www.getbyrd.com/en/european-fulfillment-network/poland) and ship from there to customers across Europe. Your UK business can run in parallel through our [UK network](https://www.getbyrd.com/en/european-fulfillment-network/uk). You decide which products to store where, and you see stock, orders, shipments and returns for both markets in one dashboard. Selling from the EU to the UK instead? Read our guide to [selling to the UK from the EU](https://blog.getbyrd.com/en/selling-to-the-uk-from-the-eu?hsLang=en). **Note:** This article is an overview and doesn't replace tax or customs advice. Check the details for your business model with your tax adviser. ## FAQ: selling from the UK to the EU **Do I pay customs duty when selling from the UK to the EU?** Not for goods of UK origin, as long as you prove their origin with a statement on the invoice. Goods without UK origin are subject to regular EU duty. Since 1 July 2026, low-value parcels up to €150 also carry a flat duty of €3 per item, except goods of preferential origin. **Do I need IOSS as a UK business?** IOSS is optional, but for shipments up to €150 it's the most customer-friendly option: your customer pays VAT at checkout. UK businesses need an intermediary to register. **What is GPSR and does it affect me?** The EU General Product Safety Regulation (GPSR) has applied since 13 December 2024. Products sold in the EU need a responsible economic operator based in the EU. That includes products from UK sellers. **Is an EU warehouse worth it for UK sellers?** Once you sell to EU customers regularly, usually yes. You clear customs once per inbound delivery instead of per parcel, your customers get their orders faster and without extra charges, and returns stay in the EU. In return, you need a VAT registration in the warehouse country. ---   ## As seen on               [![Getbyrd](https://blog.getbyrd.com/hubfs/raw_assets/public/Getbyrd_May2021/images/Footer_logo.svg "Getbyrd")](https://getbyrd.com/en/) - Services - [Fulfillment](https://getbyrd.com/en/fulfillment) - [New Businesses](https://getbyrd.com/en/new-businesses) - [Established Retailers](https://getbyrd.com/en/established-retailers) - [Enterprises](https://getbyrd.com/en/enterprise) - [European Fulfillment Network](https://getbyrd.com/en/european-fulfillment-network) - Integrations - [Amazon FBM](https://getbyrd.com/en/amazon-fulfillment) - [Billbee](https://getbyrd.com/en/billbee-fulfillment) - [Mirakl](https://getbyrd.com/en/mirakl-fulfillment) - [ChannelEngine](https://getbyrd.com/en/integration-channelengine) - [PlentyONE](https://getbyrd.com/en/plentymarkets-fulfillment) - [PrestaShop](https://getbyrd.com/en/integration-prestashop) - [Shopify](https://getbyrd.com/en/shopify-fulfillment) - [Shopware](https://getbyrd.com/en/shopware-fulfillment) - [WooCommerce](https://getbyrd.com/en/woocommerce-fulfillment) - [Xentral](https://getbyrd.com/en/xentral-integration) - Locations - [Logistics Locations Europe](https://getbyrd.com/en/european-fulfillment-network) - [UK](https://getbyrd.com/en/european-fulfillment-network/uk) - [Austria](https://getbyrd.com/en/european-fulfillment-network/austria) - [France](https://getbyrd.com/en/european-fulfillment-network/france) - [Germany](https://getbyrd.com/en/european-fulfillment-network/germany) - Partner - [Become a partner](https://getbyrd.com/en/partnerships) - About us - [Team](https://getbyrd.com/en/team) - [Blog](https://blog.getbyrd.com/en) - [Our Customers](https://getbyrd.com/en/references) - [Press](https://getbyrd.com/en/press) - [Career](https://getbyrd.com/en/jobs) - [Sustainability](https://getbyrd.com/en/sustainability-at-byrd) - Additional links - [Terms and Conditions](https://getbyrd.com/en/tac) - [Privacy Policy](https://getbyrd.com/en/privacy) - [Imprint](https://getbyrd.com/en/imprint) - [Contact](https://getbyrd.com/en/contact) - [Help](https://support.getbyrd.com/en/knowledge-base) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Phillip Pitsch", "url" : "https://blog.getbyrd.com/en/author/phillip-pitsch" }, "dateModified" : "2026-10-07", "datePublished" : "2020-12-01", "description" : "Selling from the UK to the EU: what UK online sellers need to know about customs, IOSS, the new €3 duty, GPSR and stock in the EU.", "headline" : "Selling from the UK to the EU: Customs, IOSS and EU Warehousing (2026)", "image" : [ "https://7590762.fs1.hubspotusercontent-na1.net/hubfs/7590762/Shopware-online-shopsystem-5-2.png" ], "inLanguage" : "en", "mainEntityOfPage" : { "@id" : "https://blog.getbyrd.com/en/selling-from-uk-to-eu-after-brexit", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://api.hubapi.com/avatars/v1/signed-uris/1ClMKDwgEEgtnZXRieXJkLmNvbRiayvb9BSD_sesFKidicmFuZGluZzphcGk6d2ViOnVzZXItdHJhZmZpYzp1cy1lYXN0LTEyDDIuMjAyLjEyNS43MBIZAHsNx2Q747acIaTrTi2IsGzRxJC60wqRSg" }, "name" : "byrd technologies", "url" : "https://www.getbyrd.com" } } ```