Sending pallets to the United Kingdom (UK) requires thorough preparation since Brexit. Where the movement of goods could move freely through the EU before 2021, customs procedures, extra documents and new rules now apply. In this article, we guide SME entrepreneurs from A to Z in pallet transport to and from the UK. We discuss the customs processes, the role of sender and carrier, required documents (and how to fill them in) and points of attention such as incoterms, direct representation at customs, and drawing up a correct invoice. The aim is to support you in both export to the UK and import from the UK, so that your pallets cross the border smoothly without unnecessary delays or costs.
Table of contents
Role of the sender versus the carrier
A good division of roles between you as shipper (exporter/importer) and the carrier is crucial. Your role as sender is to prepare the goods for transport and to provide all necessary information and documents. You are responsible for correct and timely customs declarations, whether you do this yourself or outsource it. For example, you must ensure a complete commercial invoice, any permits/certificates and the export declaration upon export.
The role of the carrier (transporter) is the physical transport of the pallets and offering them in good order to the ferry, train or customs offices. The carrier relies on the documentation you provide and references. Make sure you provide the carrier with all relevant information in good time: for example, the MRN number of your export declaration and (if applicable) the import reference number or transit document for the other side. Without the correct import and export documents, the driver will not be allowed to board – a carrier arriving at the ferry or tunnel without correct papers will be sent back.
Some carriers or forwarding companies can help you with customs matters, for example by acting as direct representative to file a declaration on your behalf. In that case, the carrier or customs forwarder takes over the practical handling, but you as the owner of the goods remain responsible for the accuracy of the data. In such a case, make sure you sign a direct representation authorization and provide all information correctly and completely. The carrier will arrange the customs formalities on this basis, but in the event of errors or incompleteness, the shipment may still be delayed and you will be liable for any import duties or fines.
In short, communicate clearly with your carrier about who is taking on which task. Make agreements in advance: do you arrange the export papers yourself or does the carrier do that? Who takes care of the customs clearance on the other side? Record these responsibilities (for example, via the agreed Incoterms in your contract) so that everyone knows where they stand. In the following sections, we will discuss the process of export and import step by step.
Exporting pallets to the UK (transport to UK)
When transporting pallets to the United Kingdom, you must take into account both the export rules of the EU/Netherlands and the import rules of the UK. Below we discuss step by step what you should pay attention to when you export goods from the Netherlands/Europe to the UK.
Choose the right terms of delivery (Incoterms)
Start by agreeing on Incoterms with your British customer. An Incoterm determines who is responsible for transport, insurance and customs clearance. For shipments to the UK, conditions such as DAP (Delivered At Place) or DDP (Delivered Duty Paid) are often used. With DAP you deliver the goods to a location in the UK, but the British customer is the importer who takes care of the customs clearance and import costs. With DDP, on the other hand, you take care of all formalities up to and including import into the UK – you then pay the British import VAT and any import duties, which requires registration in the UK. Choose an Incoterm that suits your and your customer’s wishes and expertise, and clearly record who is taking on the import formalities.
Tip: Are you inexperienced with export outside the EU? Then preferably avoid Incoterms where you have to do the import into the UK yourself (such as DDP). It is often easier to make the British customer responsible for the customs clearance (for example via DAP or CIP), so that they handle the local procedures. Whichever Incoterm is chosen, always state it explicitly on your invoice (including the agreed place of delivery).
Preparation: EORI number and registration
Make sure your company has an EORI number. An EORI number (Economic Operator Registration and Identification) is mandatory to be allowed to make a customs declaration for trade with countries outside the EU. You can apply for an EORI free of charge from Customs; this is often simply your VAT number with an extra code. Without an EORI, no export declaration can be submitted. Also state your EORI number on the commercial invoice and other documents, so that all parties (customs, carrier, recipient) have it immediately at hand.
Is your company responsible for the import into the UK according to the agreements made (for example under DDP)? Then you also need a British EORI number. In addition, you may need to register for British VAT (VAT) if you have to pay import VAT there. These formalities take time, so start well before the first shipment. In many cases, however, the British customer will be the importer, and they will use their own GB EORI and VAT number for customs clearance.
Export declaration in the Netherlands (customs clearance)
For every shipment of goods to the UK, an export declaration must be made to Dutch Customs. This is the official notification that your goods are leaving the EU. You (or your customs forwarder) submit the export declaration electronically, including details about the goods (HS codes, value, weight, origin, etc.). Only after approval (“export released”) may the pallets be physically exported. Plan this in time: submit the declaration before the moment of transport, so that you receive the permission and the MRN number (Movement Reference Number) in time.
In the export declaration, you state, among other things, the correct goods codes (HS codes) for your products. These codes determine whether export restrictions apply and are also used for the declaration in the UK. Make sure the HS codes are correct – this will prevent problems later during British customs clearance. You also provide a statistical value, the number of pallets/packages and the weight. After processing, you will receive a confirmation (export document with MRN) as proof that the goods have left the EU; keep this for your VAT administration (it serves as proof for 0% VAT on export).
You can submit the export declaration yourself via the customs systems, but many SMEs outsource this to a forwarder or customs agent. Such a specialist can arrange the customs matters on your behalf. If you decide to outsource this, give an authorization (direct representation) and make sure you give the agent all the correct information. Inexperienced with customs? Consider outsourcing – the rules are complex, and a mistake can lead to delays or fines. For example, via a customs forwarder (who only does the declarations) or a forwarder who arranges both transport and customs for you.
Transport to the UK and border procedures
Do you have the export documents in order and is the shipment ready? Then the physical transport to the UK can begin. Choose a reliable carrier that has experience with post-Brexit transport. For pallet shipments to the UK, transport is usually by truck + ferry (or via the Eurotunnel). Additional notifications at the port are required:
Pre-notification at Dutch ferry terminals: Are you exporting via a Dutch seaport (e.g. Rotterdam or Hoek van Holland)? Then the export declaration must be linked to a Portbase pre-notification for the ferry. Via the Portbase system, you register your shipment with the terminal, stating the MRN of the export declaration. This is mandatory; without pre-notification, the truck will not get on the boat. The ferry operator or forwarder often takes care of this based on your MRN, but check that it has been done.
Goods Movement Reference (GMR) for the crossing: The British government requires that all import shipments are known in advance in the Goods Vehicle Movement Service (GVMS). The carrier bundles all customs references of the cargo into one Goods Movement Reference (GMR). Without a valid GMR, the truck is not allowed on the ferry or tunnel. The carrier usually creates this GMR number (they need a UK Government Gateway account and the GB EORI for this). Make sure the carrier has all the information in time, such as the MRN of the export declaration and/or transit documents, so that he can create the GMR before arrival at the port.
CMR consignment note: A CMR consignment note is mandatory for international road transport. This document forms the transport contract between you and the carrier. You can have the CMR drawn up by your carrier or fill it in yourself. Ensure at least 3 copies: one for yourself (sender), one for the recipient, and one that travels with the goods. On the CMR you note, among other things, sender, recipient, description of the goods, number of pallets, weight and the MRN number of the export declaration. The CMR is signed by the recipient upon delivery as proof of receipt – keep this safe (also important for proof of export). Don’t forget that the driver must have the CMR and other relevant papers with him; all international journeys must have a CMR note.
During the crossing or upon arrival, no physical customs checks usually take place if all matters have been pre-notified correctly (the UK uses a pre-lodgement system: submit in advance, then drive on). However, your shipment may be selected for inspection by British customs, especially for certain goods (see further). In that case, the driver will be instructed to go to an Inland Border Facility for document control or inspection. This is part of the British system to speed up border crossing by carrying out checks elsewhere.
British import declaration and customs clearance in the UK
When the pallets arrive in Great Britain, an import declaration in the UK must be submitted to HMRC (the British customs). As mentioned earlier, it depends on the agreements made (Incoterms) who arranges the import declaration. In practice, the British importer (your customer) is usually held responsible for this. They will then declare the goods in the Customs Declaration Service (CDS), the digital customs platform of the UK, via an import broker or their own customs system.
However, if you have agreed with your customer that you will deliver DDP (or want to do the customs clearance yourself for another reason), then you or your British representative must submit the import declaration. For this you need a British EORI and VAT registration as mentioned earlier, and you usually engage a customs agent on the spot. The British government offers online step-by-step explanations about the import process. Important: in principle, everyone is allowed to file a declaration themselves, but the UK customs system can be complex and requires local knowledge. It is therefore advisable to use a British customs forwarder or broker if you have to do it yourself.
Once the import declaration has been sent, HMRC assesses whether import duties and VAT are due. Thanks to the EU-UK Trade and Cooperation Agreement, most goods of EU origin are tariff-free (0% import duties) in the UK. You must demonstrate this with a certificate of origin on the invoice (see below for explanation). Goods that are not of preferential EU origin (for example, products largely manufactured in China) are subject to the UK tariff according to the UK Global Tariff scheme. As an exporter, it is wise to provide your customer with a correct certificate of origin so that they do not pay unnecessary tariffs.
In addition to any import duties, the British importer will have to pay VAT (VAT). The UK applies 20% standard VAT on the customs value plus any duties. British companies can use postponed VAT accounting, which allows them to offset the import VAT in their own VAT return instead of paying it directly – this is for your customer’s information. If you are the importer yourself (DDP scenario), you will have to pay this VAT or pay it via your UK VAT return.
After successful customs clearance, the British customs authority releases an import document (entry). The goods can then be delivered to your customer. Often, the driver receives confirmation that they can proceed (“clearance granted”) via the GVMS/GMR system, sometimes even during the crossing. If something goes wrong – e.g., documents are not in order – the shipment will be held. In that case, it must be determined what is missing (the truck may be referred to a customs area). This emphasizes once again: ensure complete and correct documentation before the freight departs.
Additional requirements and points of attention for exports to the UK
Wooden pallets and packaging (ISPM-15): A very important point for pallet transport is that all wooden packaging materials (pallets, crates, boxes, dunnage) between the EU and the UK must comply with ISPM-15. This means that the wood must be heat-treated or fumigated and bear the official IPPC stamp. Since January 1, 2021, this has been mandatory for trade between the EU and the UK. Pallets that are not ISPM-15 certified can be blocked and returned by customs at the border, with all the associated delays and costs. Therefore, ensure that you use certified pallets; most European pallet pools (EPAL, etc.) are standard, but pay attention to reused or unknown pallets. Check the pallet for the ISPM-15 mark (a branded logo with country code and unique numbers). This prevents unpleasant surprises.
Product requirements and prohibitions: Take into account British product regulations. The UK has its own requirements for, e.g., markings (UKCA marking replaces CE for certain products), but for transport specifically, certificates are important if you export animal or plant products. For food, plants, and animal products, you often need a health certificate from the NVWA, and since the end of 2023/early 2024, the UK has been gradually introducing stricter controls (via the Border Target Operating Model). For example, as of April 30, 2024, physical checks at the border have started for high-risk goods, and you must make IPAFFS pre-notifications for shipments of animal origin and plants. This means that you – or your importer – must report the arrival of such goods in advance in the British IPAFFS system. If you export regular goods (machines, consumer products, etc.), this is usually not the case, but always check whether special permits or prohibitions apply. Certain goods may not be imported just like that (think of weapons, certain chemicals, cultural goods, etc.). The British government offers an online overview of import prohibitions and restrictions. Verify this for your product to avoid problems upon arrival.
Safety & Security declarations (ENS): New as of 2025 is that advance safety declarations are now also required for the UK. This is called the Entry Summary Declaration (ENS). The ENS is a notification with safety and security information that must be made before departure from the EU for all goods entering the UK. In practice, your carrier will submit this ENS declaration, usually as part of the ferry booking process or via its own software. You must provide the carrier with the necessary information in a timely manner, such as a copy of any health certificates and a detailed description of the cargo. This obligation arises from the British Border Target Operating Model (BTOM) and is intended to assess safety and customs risks before arrival. Note: this is separate from the customs declarations themselves – it is an additional notification. Ensure that your carrier confirms that the ENS (often via the Submit Advance Cargo Information system) is in order.
Proof of export: Finally, don’t forget to keep your administration in order. For the Dutch tax authorities, you must be able to demonstrate that your goods have actually been exported to the UK, because you have calculated 0% VAT on the invoice. Therefore, keep your export declaration with outgoing customs proof (export confirmation) and the signed transport document (CMR) as proof. These documents also serve as substantiation for any questions from the Tax and Customs Administration. The same applies to return shipments: if goods come back from the UK, you can, under certain conditions, re-import them as returned goods without paying import duties again, provided you can present the original export document.
By following the above steps and acting proactively, you ensure that export to the UK runs smoothly. In the next section, we will look at the reverse direction: importing pallets from the UK to the Netherlands, which is largely the mirror image with some specific points of attention.
Importing pallets from the UK (transport from UK)
Also for pallet shipments from the United Kingdom to the Netherlands, both British and Dutch customs formalities must be fulfilled. Here we look step by step at what is involved in import from the UK (i.e., goods that depart in the UK and arrive at your location in the Netherlands).
Export formalities in the UK
Before goods can come from the UK to the Netherlands, they must first be correctly exported from the UK. This is primarily the responsibility of the British sender/exporter. As a Dutch importer, however, it is a good idea to instruct your British supplier about this and to cooperate. Specifically, the British supplier must:
Submit an export declaration in the UK to HMRC. Just as we have to do with export, a declaration must be made in the UK that the goods are leaving the country. Without an export license, British customs will not let the goods go. Usually, the British exporter engages a local customs agent for this or does it via its own software.
Prepare a commercial invoice and packing list. The British side also prepares an invoice for the shipment (including all customs information) and usually a packing list. Tip: Ask for a clear packing list and invoice with all the necessary information (see also our checklist further on), so that your Dutch customs clearance can proceed smoothly.
Possible export control and permits: Check whether the goods may be subject to export control (e.g., strategic goods, dual-use items, etc.). The UK applies its own export rules. As an importer, you can inquire whether the exporter needs an export license. This is especially relevant for high-tech, defense-related, or certain chemical products.
Communicate well with your British supplier that you expect the export documents pack with the shipment, including the MRN of their export declaration and a copy of the invoice. Many carriers require the UK exporter to make an EXS/exit summary declaration (similar to ENS, but then exit) in advance if the goods are going in transit – this is usually covered via the export declaration. Ensure that the supplier also knows that the pallets must comply with ISPM-15, just like the other way around, to prevent problems upon entry into the EU.
Transport from the UK and arrival in the Netherlands
For the physical transport from the UK, similar steps apply as on the way there, but in reverse order:
In the UK, the carrier loads the pallets and receives the necessary papers from the exporter (invoice, CMR, export declaration reference). The driver again needs a CMR consignment note that describes the cargo, plus ideally the reference of the UK export declaration on it.
The carrier creates a Goods Movement Reference (GMR) for the journey from the UK to the EU. Also for export from the UK, all customs references must be bundled in a GMR for the ferry/Eurotunnel. This GMR usually contains the MRN of the UK export declaration or the transit document. Without a GMR, the truck will not leave the ferry terminal in the UK.
Ferry and customs UK: When boarding in, for example, Dover or via the Tunnel, the driver will have to demonstrate that there is customs documentation (the GMR that gives ‘green’ light). Since the abolition of the Kent Access Permit, no separate permit had to be requested anymore, but the papers must be correct, otherwise refusal will follow.
Once across the North Sea, the truck enters the EU (often via the Netherlands, Belgium, or France depending on the route). Here begins the import process in the EU/Netherlands.
Import declaration in the Netherlands (customs clearance)
As soon as the pallets arrive in the Netherlands, they must be cleared through customs by means of an import declaration with the Dutch Customs. As an importer, you are responsible for this. You submit an import declaration (AGS/DMS), or you have this done by your customs agent. In it, you state all relevant details: goods description, HS codes, quantities, value, weight, country of origin, etc. Just as with export, you need your EORI number for the declaration.
Important is the distinction between country of origin and origin. The origin (country of dispatch) is the UK, but for the calculation of import duties, one looks at the preferential origin of the goods. Thanks to the EU-UK trade agreement, you can apply 0% import duties for goods of preferential UK origin (and also EU origin, but here it concerns UK goods that you import). This means practically: if the products are fully made in the UK or have undergone sufficient processing there according to the rules of origin, then you can import them without a customs tariff. However, you must demonstrate this by means of a statement of origin on the invoice from your supplier. Therefore, have your British supplier declare on the commercial invoice that the goods are of UK preferential origin, including his British EORI number or registration number. For shipments above €6,000, the British exporter must state a registration number (equivalent to REX, in the UK this may be called UK Registered Exporter number or they use their EORI) in that declaration. If such a declaration is present and valid, then you can claim tariff preference in your import declaration (code “U110” or corresponding indication in the declaration). The Dutch Customs will then apply 0% duties based on the treaty.
Do you have no statement of origin, or do the goods not meet the conditions (e.g., products from outside the EU/UK without enough processing)? Then you may have to pay import duties according to the common EU tariff. Check via the Taric database or Access2Markets portal which tariff applies to your product from the UK. Many tariffs are incidentally 0% or low, but some sectors (e.g., food, textiles) may be different. If you wrongly did not receive a statement of origin while goods are UK-made, you can still request it and revise the duty retroactively (via refund) – however, it is better to arrange it correctly immediately.
After the declaration, you will receive a message from customs whether the shipment has been released or whether control is needed. In most cases with groupage, if the papers are in order, the customs clearance will be done digitally automatically and you can immediately forward the goods. Ensure that you receive and archive the import document (Single document or electronic alternative). This states the final amount of import duties (if not exempt) and VAT.
Import VAT and article 23
When importing from the UK, you must also pay turnover tax (VAT) on the imported goods. This concerns Dutch VAT (21% for most goods) on the customs value plus import duties (if any). Many Dutch entrepreneurs, however, have an article 23 permit. With an article 23 VAT reverse charge, you can shift the VAT due on import to your regular VAT return instead of paying it directly to customs. This is a cash flow advantage: you do not have to advance the VAT. You apply for such a permit from the Tax and Customs Administration. If you have article 23, you state this in the import declaration (you then pay €0 at customs and state the VAT in your quarterly return). Without article 23, you will have to pay the import VAT to customs (you will receive an assessment for this). For the sake of completeness: this VAT is deductible in your VAT return as input tax, provided the import is related to taxed turnover.
Also check whether your British supplier has charged Dutch VAT. Since Brexit, deliveries from UK to NL count as export for them (0% UK VAT) and import for you. Normally, the British supplier should therefore invoice without British VAT. You then pay the VAT via the import. Should they still charge UK VAT (for example, with small webshop shipments below a threshold), then that may have to do with specific e-commerce rules – but with pallet shipments between companies, that is usually not the case.
Points of attention with import from the UK
Control of customs documents: Ensure that you receive all relevant papers from the driver or carrier upon arrival: the British export documents (or at least the MRN thereof), the CMR and the commercial invoice/packing list. You need these for your declaration and if something is not right, you can act faster. Sometimes a shipment enters the EU customs territory under a T1 transit document (for example, if the customs clearance does not happen directly at the border). In that case, that transit document must be cleared (deregistered) at a Dutch customs office. Usually, your customs agent or the terminal automatically takes this into account, but if you notice that your shipment is under transit, ensure that it is closed upon customs clearance. Non-closed transits can later lead to problems (customs then assumes irregular import). Fortunately, this rarely occurs with regular pallet distribution, because one often clears customs directly in the port of arrival or works via ferries with pre-lodgement.
Inspections and checks: Just like the UK, the EU also strictly controls imports of animal and plant products. If you import, for example, food, plants, or animal products, these must enter via a Border Control Post (BCD in NL: grenscontrolepost) for NVWA control. Dover-Calais/Rotterdam etc. are equipped for this. Your shipment must be accompanied by EU-compliant health certificates that your supplier must have arranged via their authorities. Without the correct papers, the NVWA can block your goods – as the NVWA warned: “Shipments without the correct papers get into trouble.”. Therefore, check in advance whether your product needs a phytosanitary or veterinary certificate and make clear agreements that the British sender arranges this.
Customs value and costs: Pay attention to how you determine the customs value. This is usually the invoice value plus transport and insurance costs up to the EU border. For example, if the invoice states DAP Eindhoven, the price already includes transport to the Netherlands – for customs value, you may include those foreign transport costs up to the EU border. If it is EXW UK, you must add the transport costs to the Netherlands to the value. Any British export costs or, for example, export insurance should also be included in the customs value. Avoid discussion with customs by having a clear cost breakdown if it is not standard.
Excise goods: Are you importing goods subject to excise duty, such as alcohol or tobacco? Then there are additional rules. Brexit means that excise goods are now imported from the UK; you must then work in EMCS (Excise Movement) or via your license holder. This is a bit much for this article, but be aware that in addition to customs, excise formalities also apply.
In summary, importing from the UK is quite feasible, provided the export side has the papers in order and you as the importer carefully prepare your clearance. Again, communicate well with your supplier and carrier. Then your pallets can roll smoothly from the British workplace to your Dutch warehouse.
Customs handling: process and responsibilities
In both export and import, you have noticed that there are two separate customs processes: one at the exit of country A and one at the entry of country B. It is important to approach this as one whole and coordinate it well. Here we list the customs handling of such an EU-UK transport again:
Export declaration country of dispatch: The exporter draws up an export declaration in their own country. For a shipment NL→UK that is in the Netherlands; for UK→NL in the UK. This declaration is required to obtain permission to export the goods. After approval, one receives proof (export clearance with MRN). This MRN must be known to the carrier and often reported in port IT systems.
Border passage: At the border, it is checked whether there are valid references. Thanks to systems such as Portbase and GVMS, this is largely automated. If all documents are in order in advance (import and export sides), the freight can usually continue without a physical stop. No document, no crossing. This principle is strict: a ferry terminal or Eurotunnel checks the customs status in advance. Hence our repeated emphasis that everything must be arranged before arrival at the port.
Import declaration country of destination: The importer (or their representative) submits an import declaration in the country of arrival. This can be done in advance (pre-lodgement) or immediately upon arrival. Some large ferry routes work with pre-lodged import declarations that undergo “risk analysis” during the crossing, so that the truck can continue immediately after landing. In other cases, a transit document is used and clearance takes place somewhat later (but within the set deadlines). In any case, a formal clearance must take place whereby import duties/VAT are determined and the goods receive a customs status “free”.
Release and control: Both customs authorities (export and import) can decide to check the shipment. For example, the Dutch customs can carry out physical checks for exit (randomly check containers/trucks before departure). The British or Dutch customs can inspect upon entry (especially for agricultural goods). You or your representative must then present the goods and documents. Take this into account in your planning – this can happen occasionally.
Post-handling: Keep all documents from both sides. If something is not correct afterwards (for example, difference in weights, an incorrect commodity code, etc.), the customs authorities can send additional assessments or questions. With complete files you can handle this. Even if your carrier made a declaration under direct representation, you are the one who must be able to account for it.
In the entire customs process, accuracy is crucial. Some tips to ensure smooth handling:
File formation: Create a file for each shipment with all documents: copy of invoice, packing list, export declaration, CMR, import declaration, correspondence, etc. This way you have everything at hand when customs or tax authorities ask questions.
Follow the status: Many systems (Portbase, GVMS, customs portals) provide status information. Your forwarder can often see in real-time whether a declaration has been released. If possible, request access to track&trace of the shipment or have the carrier confirm when the border has been crossed.
Timings: Take into account cut-off times of ferries and customs opening hours. For example, an export declaration must be submitted before a certain time to be able to get on the boat the same day. And if you clear late in the evening, make sure your customs broker is available 24/7 if there is an issue.
Communication in case of problems: If something unexpectedly goes wrong (e.g. “document not found” in the system at the ferry), immediately contact your customs broker or call the customs helpdesk. Often it is a small administrative thing that can be resolved quickly. Also, always let the driver know that they must call you if there are customs problems at the border, so that you can take action.
All in all, customs handling is not an obstacle but a series of steps that are an integral part of your logistics chain. By properly embedding these steps internally or outsourcing them to specialists, you can continue to reliably deliver to and receive from the UK even after Brexit.
Direct representation explained
When you decide to outsource customs handling, you will encounter the concept of direct representation. This is the most common form in which a customs broker or carrier makes a declaration to customs on your behalf. It is important to understand what this entails:
In direct representation, the forwarder acts “in the name and for the account of” you as importer/exporter. You remain legally the declarant and therefore liable for the declaration. Customs sees you as responsible for, among other things, any payments of import duties and compliance with rules. The customs agent is only your executive arm. In practice, this means that if, for example, too little import duty has been paid due to an error, customs can recover it from you, not (only) from the forwarder.
Direct representation is recorded via an authorization. You usually sign a document in which you authorize the customs broker to act on your behalf for specific customs operations. Make sure that this document is correctly completed and signed by an authorized person in your company – otherwise customs may consider it invalid. Without a valid authorization, the representative is actually not allowed to declare for you.
Why choose direct representation? Many logistics service providers require this form, because indirect representation also exists, whereby the representative becomes jointly liable. In indirect representation, the customs broker is the formal declarant themselves and shares the responsibility with you (and therefore also the risk). In the Netherlands, indirect representation is rarely used, unless the client does not have a branch in the EU themselves. For EU companies, direct is usually the norm. Forwarders usually do not want to be jointly liable for any customs debts, and stick to direct representation.
For you, this means: although you outsource the work, you must remain alert to the accuracy of the data. Always provide complete information to your customs broker in a timely manner: from correct HS codes to the invoice value and origin. Check the declaration data if possible before it is submitted. Because, should something later prove to be wrong (for example, an incorrect commodity code resulting in too little duty being levied), customs can hold you as the debtor liable to pay the difference. In such a case, the representative will usually try to recover those costs from you through their liability conditions if it was their mistake, but you will initially be responsible to customs.
An advantage of direct representation is that your company is registered as the declarant, which can be useful for your own history (for example, when applying for certain customs permits, such as simplified procedures, in which they look at your declaration volume and compliance). Moreover, it remains transparent what has been done on your behalf.
Therefore, make sure that you have a written agreement with your customs broker in which the relationship and responsibilities are clearly stated (many forwarders use general terms and conditions, often Fenex conditions, in which direct representation is also regulated). This states, for example, that you are obliged to provide all correct information and on time, and that they declare neatly according to your instructions.
Conclusion: Direct representation is a useful tool to leave specialized customs tasks to experts, without you as an entrepreneur having to know all the ins and outs yourself. But it does not absolve you of responsibility. Stay involved: ask for copies of the submitted declarations, check the important sections (value, quantity, commodity code, origin) and archive everything. This way you benefit from smooth handling, while maintaining control over your compliance.
Creating a commercial invoice for UK transport
A crucial document for pallet transport to or from the UK is the commercial invoice. This document is used by customs to identify the shipment and possibly calculate import duties and VAT. It is therefore of great importance that your invoice is complete and correct. Below we discuss which data are mandatory or recommended on the invoice for export to the UK, and we give a kind of template guideline.
Mandatory and recommended invoice data
Make sure the following elements are stated on your invoice:
Unique invoice number and date: Each invoice must have a unique number. This is important for both your own administration and for customs control, so that the invoice can be linked to the shipment and later declarations. Also clearly state the date on which the invoice was drawn up.
Seller and buyer details: The full name and address details of both you (exporter) and the recipient/importer in the UK. Also add contact information (phone/email) for any questions along the way. EORI numbers of both parties are strongly recommended to be put on the invoice. The GB EORI of the importer is mandatory in some cases for the declaration, so if you note that in advance it is clear. Also please mention your own EORI (EU).
Description of the goods: A clear description of each item on the pallet(s). Avoid generic terms; customs must be able to recognize what is being transported. If necessary, add article or model numbers if that helps. Describe in English (or bilingual NL/EN) to avoid misunderstandings with British customs officers.
HS code (commodity code): Note the HS code per product (at least the first 6-8 digits of the tariff number). For example: “Plastic pallets – HS Code 392390”. This is essential for customs to determine the correct tariff and any checks. Stating the HS code on the invoice speeds up clearance, because the customs officer does not have to classify it themselves.
Quantity, weight and packaging: Indicate how many pieces of each product, possibly the number of pallets or boxes, and the total gross weight of the shipment. Often one puts a line such as “Total shipment: 5 pallets, gross 1200 kg, net 1100 kg, 50 packages”. Make sure that this data corresponds to the information in the declaration and on the CMR.
Value and currency: State the unit price and total value per product line, plus a total amount for the invoice, in the agreed currency (for example EUR or GBP). These values are used by customs to calculate the customs value and any import duties. If costs such as freight or insurance are charged separately or are included, specify this. For example: “Including transport to dest. (CPT delivered)” or “Ex works, transport costs €500 paid separately”. This helps in determining the customs value.
Incoterm and place of delivery: Note the agreed Incoterm® plus the place name. For example “DAP Manchester” or “EXW Birmingham”. This makes it clear to what extent the seller bears costs/risk. Customs can see from this whether transport costs must be added to the value (with EXW the transport to the border will still be added in customs value, with DDP not, etc.). This also prevents discussions with your customer afterwards.
Country of origin of the goods: State the country of origin per product. For example “Country of origin: United Kingdom” or “Origin: EU (Netherlands)”. Please note, this is the economic origin, not just where it is sent from. This is important for customs to determine whether preferential rates apply.
Declaration of origin (attestation of origin): If your goods meet the conditions of preferential origin, add the official invoice declaration. For export from the EU to the UK, this means a text such as: “The exporter of the products covered by this document declares that, unless otherwise clearly indicated, these products are of preferential EU origin.” followed by place, date, your signature, name and possibly your REX number (if value > €6000). In English, the wording is known as Statement on Origin. For import shipments from the UK, you expect such a similar declaration but that the products are of UK origin, including their registration number. Please note: use the exact prescribed text (this can be found in the trade agreement annexes). With this declaration, your customer or yourself can claim import without import duties.
Signature and declaration of accuracy: End the invoice with a signature from an authorized person and possibly a sentence stating that the information is correct (“We hereby certify that the above details are true and correct…”). This is not always mandatory, but a signed invoice inspires confidence and is even required for certain destinations. For the UK, a signature on the invoice declaration is mandatory if you do not have a REX; if you have a REX or UK EORI registration, the number is sufficient and a signature is not required under the declaration of origin, but you can sign the invoice itself for completeness.
Conclusion
Since Brexit, pallet transport between the Netherlands (EU) and the United Kingdom requires more paperwork and attention, but with the right knowledge, it can be well managed. Planning and preparation are key: from choosing the correct Incoterm and arranging EORI numbers to completing customs documents and complying with packaging regulations. We have highlighted the entire route – both export and import, including customs procedures on both sides. Important themes such as direct representation, the division of roles between you and the carrier, and the invoice requirements are highlighted to help you avoid mistakes.
Consider the points of attention (ISPM-15 for pallets, certificates of origin for tariff exemption, ENS submission, etc.) and use the expertise of logistics service providers where necessary. Official sources such as customs, TLN, RVO and the British government offer a lot of up-to-date information – do not hesitate to consult them if in doubt. For example, RVO reports that as of 2025, all exports to the UK must be pre-notified with an Entry Summary Declaration , and KVK emphasizes that in addition to the invoice, packing list and CMR, you must always arrange the preferential origin to avoid import duties .
With this complete guide, you as an SME entrepreneur have a hold to send or receive pallets to and from the UK without any worries. Prepare yourself well, work in a structured manner and stay informed of changes in regulations. This way you can continue to serve your British customers as if there is no channel in between – towards successful cross-border trade!
Sources: This guide has been compiled based on information from, among others, Dutch Customs, Transport and Logistics Netherlands (TLN), the Netherlands Enterprise Agency (RVO), the Chamber of Commerce (KVK), and official British government sources, supplemented with practical experience. For further study, consult the linked sources in the text for specific topics.
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