Brexit shipping rules 2026
UK–EU border controls under Brexit shipping rules 2026 cover ENS declarations, BTOM agrifood checks, GVMS references, origin proof and import VAT.
Brexit shipping rules 2026 require full customs declarations, safety and security data, origin proof for zero tariffs and, for agrifood goods, border health checks on every commercial shipment between the EU and Great Britain. The main phases of UK border controls introduced in 2024 now apply, and the easements of 2021 have ended.
The basics covered in Brexit customs explained, such as why declarations exist and how duty works, have not changed since 2021. What has changed is the number of checks running at the same time.
Which Brexit Shipping Rules Apply in 2026?
Six rules apply to EU goods entering Great Britain:
| Rule | What it requires | Applies to |
|---|---|---|
| Import declaration | Full declaration in HMRC's CDS | All commercial goods |
| Safety and security (ENS) | Pre-arrival cargo data | All goods, all transport modes |
| Origin proof | Statement on origin for 0% duty | Goods claiming TCA preference |
| BTOM controls | Health certificates and border checks | Animal, plant and food products |
| GVMS | Goods movement reference per vehicle | Accompanied road freight via RoRo ports |
| Import VAT | 20% standard rate, collected by value band | All goods |
Northern Ireland follows separate rules under the Windsor Framework. The rules below cover England, Scotland and Wales.
Safety and Security Declarations (ENS)
Every shipment from the EU to Great Britain needs an Entry Summary Declaration (ENS) before arrival. This has been mandatory since 31 January 2024.
The carrier lodges it, using data from the shipper: commodity code, consignor and consignee details, goods description, package count and weight. Vague descriptions such as "spare parts" or "samples" are rejected and hold the load.
BTOM Checks on Food, Plant and Animal Products
The UK Border Target Operating Model (BTOM) sorts animal, plant and food imports into high, medium and low risk. Medium and high-risk goods need a health or phytosanitary certificate, and they face document, identity and physical checks at a Border Control Post.
Mixed groupage loads carry the highest risk. One non-compliant agrifood item holds the whole trailer while it is checked.
The UK and EU agreed in 2025 to negotiate an SPS agreement that would reduce these checks. Confirm whether it has taken effect before shipping agrifood goods, because current BTOM controls apply until it does.
GVMS for Road Freight
Accompanied road freight through RoRo ports such as Dover and the Channel Tunnel needs a goods movement reference (GMR) from HMRC's Goods Vehicle Movement Service. The haulier links every declaration on the vehicle to one GMR before boarding.
A missing declaration reference means no GMR, and the truck cannot board.
Origin Proof and Zero Tariffs
The Trade and Cooperation Agreement gives 0% duty only to goods that meet its rules of origin. The exporter makes a statement on origin on the commercial invoice, supported by supplier declarations or production records.
Without valid origin proof, HMRC charges the standard UK Global Tariff rate, even on goods made in the EU. Goods made outside the EU or UK never qualify, even when shipped from a Belgian warehouse.
VAT and Low-Value Parcels
Import VAT is charged at 20% for most goods. For consignments of £135 or less sold to UK consumers, the seller collects VAT at the point of sale. Above £135, VAT is due at import, and VAT-registered importers can use postponed VAT accounting.
Who pays import VAT on UK shipments depends on the Incoterm: the buyer under DAP, the seller under DDP.
Shipments from the UK to the EU
The same border applies in reverse. Goods entering the EU need an EU import declaration, safety and security data through the EU's ICS2 system, and EU import VAT at the destination country's rate.
Both sides need registration. EU exporters and importers use an EU EORI number, while UK businesses use a GB EORI, and the EORI number requirements must be met before the first declaration.
What to Check Before Each UK Shipment
Five checks cover the shipper data that border holds trace back to:
- The commercial invoice lists the commodity code, value, Incoterm, origin and both EORI numbers.
- The goods description is specific enough for ENS.
- A statement on origin is included for goods claiming 0% duty.
- Agrifood goods carry the right health certificate under BTOM.
- The road haulier has the declaration references needed for the GMR.
Carrier brokers complete the UK import customs process at the border, but each check above depends on data the shipper supplies before collection.
Ship to the UK with Go Trans
Go Trans arranges parcel, pallet, road freight and van shipments to Great Britain through carrier partners that work with customs brokers at UK entry points. Its UK courier from Belgium service confirms the carrier, route and document set for each shipment type before collection.
Frequently Asked Questions
Can customs declarations for UK imports still be delayed?
No. Delayed declarations for EU goods ended on 1 January 2022. Every commercial shipment now needs a full import declaration before or at arrival, and goods without one are held at the border.
Do parcels sent by express courier need an ENS?
Yes. Express and postal operators submit ENS data for parcels as well as freight, using the shipper's goods description, value and commodity code. A vague description leads to a query before the parcel moves.
Who pays the BTOM Common User Charge?
The importer pays it, usually through the carrier or customs broker invoice. The charge applies per commodity line for SPS goods entering through government Border Control Posts such as Dover and the Channel Tunnel.
Do samples and trade show goods need declarations?
Yes. Samples need a declaration even when they have no commercial value. Goods going to the UK for a trade show and coming back use temporary admission or an ATA carnet to avoid paying duty and VAT.
Does a REX number apply to UK shipments?
Yes. EU exporters making a statement on origin for consignments above €6,000 need a REX registration number on the invoice. Below that value, the statement on origin needs no REX number.