Winning an overseas order is the easy part. Getting the shipment across the border cleanly is where deals stall — a missing number, an unclassified product, a declaration nobody filed. If you want to export from the UK without goods sitting at a port, you need to work through customs in the right order. This guide sets out the exact steps HMRC expects, so your first export moves as smoothly as your hundredth.
Step 1: Get a GB EORI number
Before anything else, you need an Economic Operators Registration and Identification number. GOV.UK is explicit: “You need an EORI number that starts with GB to export goods from England, Wales or Scotland.” If your movement touches Northern Ireland you may also need one starting with XI. The application is free and, in most cases, granted quickly — but without it your declaration cannot be lodged, so treat it as the very first task, not an afterthought.
Step 2: Check whether your goods are controlled
Most goods leave the UK without a special licence, but some do not. HMRC flags categories where extra rules apply — including animals and animal products, plants and plant products, chemicals, firearms and military or dual-use goods. If your product falls into one of these, you may need a licence, certificate or advance notification before it can leave. Checking this early matters: a licence you discover you need on shipping day is a shipment that misses its slot.
Step 3: Classify your goods with the right commodity code
Every export declaration hinges on the commodity code. It drives whether a licence applies, what the destination country will charge, and how your goods are described to customs. Get it wrong and the error follows the consignment all the way to the buyer. If you are unsure how to find and confirm the correct code, our practical reference on customs procedure codes walks through how the coding fits into a declaration.
Step 4: Make the export declaration and clear customs
To export from the UK you must, in HMRC’s words, make “an export declaration and get your goods cleared by UK customs.” You have two routes. You can “hire someone to deal with customs and transport the goods for you, or you can do it yourself.” Doing it yourself means holding the right software to submit declarations to HMRC’s systems — a barrier for occasional exporters. Most SMEs appoint an intermediary. A broker handling UK export declarations for the Poland trade lane can file on your behalf and keep the paperwork aligned with the goods.
Step 5: Handle VAT correctly
Exports are often VAT-friendly, but the rules are precise. GOV.UK notes: “You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.” Zero-rating is not the same as ignoring VAT — you must still “record the goods in your VAT accounts even if they are zero-rated,” and you need evidence the goods actually left the UK. Keep commercial invoices and customs paperwork; they are your proof if HMRC ever asks.
Step 6: Keep your records
Customs compliance does not end when the lorry leaves. Retain your commercial invoices, declarations and any licences. These records support your VAT position, prove the export happened, and give you a clean audit trail if a consignment is ever queried after the fact.
Checklist: exporting goods from the UK
- Apply for a GB EORI number before you do anything else.
- Check whether your goods need an export licence or certificate.
- Confirm the correct commodity code for each product.
- Decide: file the export declaration yourself or appoint an intermediary.
- Confirm your VAT treatment and keep evidence the goods left the UK.
- Check the destination country’s own import requirements before shipping.
- Retain invoices, declarations and licences for your records.
Mini-FAQ
Do I need an EORI number to export from the UK? Yes. GOV.UK states you need an EORI number starting with GB to export goods from England, Wales or Scotland.
Can I make the export declaration myself? You can. HMRC says you can deal with customs yourself or hire someone to do it for you; doing it yourself requires software that communicates with HMRC’s systems.
Can I charge 0% VAT on exports? Often yes — GOV.UK says you might be able to zero rate goods for VAT — but you must still record them in your VAT accounts and hold evidence they were exported.
What if my goods are controlled? Items such as animals, plants, chemicals, firearms and military goods may need a licence or certificate before export. Check the rules for your specific product first.
Sources (gov.uk): Export goods from the UK: step by step; Get someone to deal with customs for you.
