Small Business Accountants

How will Brexit affect imports, exports, and shipping?

Brexit introduced new customs checks, VAT changes, and paperwork requirements for UK businesses that import or export goods. Customs declarations are now needed for most movements between the UK and EU, VAT is typically accounted for using postponed VAT accounting on imports, and rules of origin determine whether goods qualify for zero-tariff treatment under the UK–EU Trade and Cooperation Agreement.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 1

How will Brexit affect imports, exports, and shipping? - GoForma Small Business | UK Accountants & Tax Advisors

Key takeaways

Ecommerce businesses face new VAT obligations after Brexit, including the removal of EU distance selling thresholds and the abolition of Low Value Consignment Relief.
Postponed VAT accounting lets UK businesses declare import VAT on their VAT return, avoiding the cash flow burden of paying VAT upfront at the border.
UK businesses importing or exporting goods to the EU now face customs declarations, potential tariff checks and additional border paperwork that did not apply before.
Supply chains involving EU suppliers or fulfilment centres may experience delays and increased costs due to new customs procedures and regulatory checks.
Businesses should review their pricing structures to account for additional import duties, customs agent fees and potential shipping delays affecting delivery times.

Brexit has created a significant impact on imports, exports and shipping:

https://www.goforma.com/business-resources/vat-guide-ecommerce-businesses" target="_blank">Ecommerce businesses will be affected by post-Brexit VAT changes, which includes the abolition of the distance selling threshold and Low Value Consignment Relief (LVCR), the introduction of the postponed VAT accounting system and more.
Businesses will have to abide by the new import and export rules, which may mean dealing with additional paperwork and customs checks.
The above mentioned changes will further impact other aspects of your business, such as your supply chain, fulfillment process and pricing. Additional checks may create shipping delays, while the new VAT changes will lead to a rise in costs.

Frequently asked questions

What new customs procedures apply to UK-EU trade after Brexit?

Since 1 January 2021, all goods moving between the UK and EU require customs declarations. UK businesses must have an EORI number beginning with GB to clear goods through customs. Full import controls, including safety and security declarations, were phased in by 2022. Businesses can submit customs declarations themselves using HMRC's Customs Declaration Service or appoint a customs broker or freight forwarder to handle the process.

How has Brexit affected VAT on goods imported from the EU?

EU imports are now treated the same as imports from any other country for VAT purposes. UK VAT-registered businesses can use postponed VAT accounting to declare import VAT on their VAT return rather than paying it at the border. The Low Value Consignment Relief that previously exempted goods worth £15 or less from import VAT was abolished on 1 January 2021, meaning VAT applies to all imported goods.

Do I need an EORI number to import or export goods after Brexit?

Yes. An Economic Operators Registration and Identification number is required for all UK businesses that move goods between the UK and any other country, including EU member states. You can apply for a GB EORI number through HMRC's online service and it is usually issued within five working days. If you also move goods involving Northern Ireland, you may need a separate XI EORI number.

How has Brexit affected shipping times for UK-EU trade?

Shipping times have increased for many UK-EU transactions because of additional customs checks, documentation requirements and border inspections. Goods that previously moved freely between the UK and EU may now be delayed at ports while paperwork is processed. Some businesses report delivery times increasing by two to five working days. Using a customs broker and preparing documentation in advance can help reduce delays.

What impact has Brexit had on the cost of importing and exporting?

Costs have risen for most businesses trading with the EU. Additional expenses include customs broker fees, which typically range from £20 to £50 per declaration, new documentation and compliance costs, and potential duty charges on goods that do not meet rules of origin requirements. Many businesses have also had to invest in new software systems and staff training to handle the additional administrative burden of customs procedures.

How does Brexit affect ecommerce businesses shipping to EU customers?

Ecommerce businesses face several changes when shipping to EU customers. For goods valued at £135 or less, UK sellers must charge and account for UK VAT at the point of sale. The distance selling thresholds that previously allowed low-volume sellers to avoid EU VAT registration no longer apply. Online marketplaces are now responsible for collecting VAT on many transactions involving overseas sellers and goods stored outside the EU.

What are the rules of origin requirements for UK-EU trade?

The UK-EU Trade and Cooperation Agreement provides for zero tariffs on goods that meet rules of origin requirements. To qualify, products must either originate in the UK or EU, or be sufficiently processed in one of the territories. Businesses must be able to provide proof of origin documentation upon request from customs authorities. Goods that do not meet the rules of origin criteria may be subject to standard tariffs.

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