Since the Brexit, transports from Germany to the UK are subject to customs. In this article we will explain the process and required documentation regarding customs clearance for shipments from Germany to the UK.
What must the commercial invoice/proforma and customs power of attorney look like?
For customs clearance, we need your commercial invoice and the signed customs power of attorney or customs declaration.
The commercial invoice must contain the following information:
- 8-digit customs tariff number (information directly from customs)
- Delivery term (e.g. DAP)
- Origin of goods
- GB-EORI number of the consignee
- VAT number of the consignee
- Reason for export (e.g. sale, return, repair, processing procedure)
- Goods description for each customs tariff number from German customs
How do I deal with preferential goods and declarations of origin?
If the transported goods are preferential goods, please add a declaration of origin to your invoice:
" The exporter of the goods covered by this commercial document declares that, unless otherwise indicated, these goods are preferential EU (country) originating goods."
Important: Indicate the respective country within the EU at item level or as a bracket addition to "European Union" in the declaration of preferential origin. Since 01.01.2022, it is no longer sufficient to mention "EU".
When do I need a REX number?
For shipments with a net value of goods of more than 6,000 €, you need a REX number in order to benefit from customs relief. Add the REX number to the declaration of origin as follows:
" The exporter (REX number) of the goods to which this commercial document relates declares that, unless otherwise indicated, these goods are preferential EU originating goods.”
If no preferential goods are being sent, please note on the invoice:
"These are not preferential goods".
In this case, the shipment will be made as a dutiable DAP.
For more information on the Incoterm DAP, please visit our Help-Center:
You can find more information on preferential goods in our Help-Center:
➡ What are originating goods and preferential goods?
We know that the customs clearance process can be challenging, especially for new customers. Our customs team will be happy to answer any further questions or uncertainties you may have.