Does my business need an EORI number?

A business moving goods into or out of Great Britain generally needs a GB EORI number. For EU declarations, an EORI issued by an EU member state is needed.

Are UK–EU goods duty-free?

Only goods that meet the rules of origin in the UK–EU Trade and Cooperation Agreement, with the preference correctly claimed. Others may pay duty.

What are Incoterms and why do they matter?

Incoterms define who is responsible for costs and risks in a sale. They affect the customs value and who acts as importer.

Can I send a commercial customs enquiry with a removals job?

Keep them separate. This form is for customs paperwork only; removals have their own enquiry.

Customs Documentation for Commercial Goods

Customs services only — transport and removals are not included.

In short: Commercial goods are goods moved for business purposes, such as for sale, use in a business or return after repair; they need full customs declarations with commodity codes, customs value and origin, and cannot use personal-belongings reliefs.

For businesses, UK–EU trade now means two sets of customs formalities: export from one side and import on the other, sometimes linked by transit. The paperwork has to be consistent across all of them.

Dimond Movers helps small businesses understand what each movement needs and get the commercial information in order. We are not presenting ourselves as a licensed customs broker in every country; we explain clearly where an authorised declarant is needed.

Core information customs expects

Commodity code for each line, which sets the tariff and any controls.
Customs value, normally based on the transaction value and Incoterms.
Country of origin, and origin evidence if claiming zero tariff under the UK–EU agreement.
EORI numbers for the exporter and importer on the relevant side.
Any licences or certificates, for example for controlled, dual-use or plant and animal goods.

Origin and the zero tariff

The UK–EU Trade and Cooperation Agreement allows zero tariff only for goods that meet its rules of origin. Goods made elsewhere and simply resold between the UK and EU may not qualify. Claiming preference without evidence can lead to duty being charged later.

Controlled goods and border checks

Some goods need extra checks. The UK's Border Target Operating Model, published on 29 August 2023, introduced risk-based checks on some animal and plant products from the EU from 30 April 2024. If your goods fall into those groups, say so in your enquiry.

Documents usually needed

Commercial invoice with Incoterms, values and currency
Packing list with weights and package count
Commodity codes and origin information
EORI numbers (GB and/or EU as applicable)
Licences or certificates for controlled goods
Statement on origin or supplier declarations where claiming preference

Common mistakes to avoid

Using personal-belongings reliefs for business goods.
Claiming zero tariff for goods that do not meet the rules of origin.
Vague goods descriptions such as "parts" or "samples".
Missing licences for controlled goods.

Timing

Clearance depends on HMRC, the EU customs authority and any checks. We do not promise clearance or delivery times.

Frequently asked questions

Does my business need an EORI number?: A business moving goods into or out of Great Britain generally needs a GB EORI number. For EU declarations, an EORI issued by an EU member state is needed.
Are UK–EU goods duty-free?: Only goods that meet the rules of origin in the UK–EU Trade and Cooperation Agreement, with the preference correctly claimed. Others may pay duty.
What are Incoterms and why do they matter?: Incoterms define who is responsible for costs and risks in a sale. They affect the customs value and who acts as importer.
Can I send a commercial customs enquiry with a removals job?: Keep them separate. This form is for customs paperwork only; removals have their own enquiry.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: 15 October 2026.