Prepare a consistent item-level record before an international shipment reaches the border.
Identify the route and the purpose
Sending goods from Great Britain to the EU introduces export and import requirements. Northern Ireland can have different arrangements; do not apply a generic Great Britain example to every UK movement. Documents-only shipments and shipments containing goods can also have different requirements.
HMRC’s postal guidance says a package sent outside the UK needs a customs declaration. The selected postal or courier service will specify its required forms and data. Do not choose a form solely from an old online checklist.
Describe each item precisely
Record what the item is, what it is made of, its quantity, value and country of origin. A useful description is “two cotton T-shirts”, not “clothes” or “gift”. The purpose of shipment and the description of the goods answer separate questions.
Check any commodity code, product identifier, licence or commercial invoice requirement with the carrier and relevant authority. Do not invent a code because a field cannot be left blank.
Keep the figures consistent
The quantity, unit value, currency and total should agree across your order record and customs documents. For example, two items valued at £15 each make £30 of goods, not £15. State the actual valuation basis rather than changing the figure to try to avoid import charges.
Country of dispatch is not necessarily country of origin. An item sold from the UK may have been manufactured elsewhere. Keep evidence where origin affects the declaration.
Avoid blanket duty assumptions
EU import rules have changed during 2026. The current Commission guidance addresses covered low-value distance sales, product identifiers and implementation details. Do not assume an old duty threshold makes a parcel tax-free, or treat a commercial-sale rule as a complete statement about personal gifts.
Ask the provider how current rules apply to this shipment and who will pay any import charges or clearance fees. Our guides do not calculate duties, determine legal classification or replace customs advice.
Questions worth clearing up
Is “gift” enough as a goods description?
No. The shipment purpose and item description answer different questions. Describe what is actually inside, with accurate quantity, value and origin information, and use the purpose category that truthfully fits the movement.
Is country of dispatch the same as country of origin?
Not necessarily. An item sent from a UK address may have been manufactured elsewhere. Keep the origin information and evidence requested for the actual goods instead of automatically entering the sender’s country into every field.
Primary sources & editorial review
Reviewed on 7 November 2026. Rules can change; check the specific product, destination and current official guidance before sending. This independent explanation is not a quote or a guarantee.
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