On January 1, 2021, a customs border was created between the UK and the EU as part of Brexit. When you ship FBA inventory across this border, documentation is required for customs clearance.
For most sellers, a customs broker or freight forwarder is required for shipping products between the UK and the EU. Amazon cannot act in this capacity or make these arrangements for you. For all sellers, customs representation and an importer of record (IOR) or declarant are required.
Requirements can vary for signing up with a customs broker or freight forwarder. But both entities will generally require the following:
Because certain customs brokers and freight forwarders may operate only in certain countries, you may have to sign up with more than one of these entities.
In most cases, you will act as the importer of record or declarant, although you can also appoint one. The IOR or declarant is responsible for the following:
The consignee is considered to be the owner of a shipment for filing customs declarations and paying duties and taxes. Amazon will not serve as the consignee.
A customs representative, typically a customs broker, is required for submitting declarations and acting on your behalf. This representation can be either direct or indirect:
Customs authorities will require indirect representation if either of these conditions apply:
For more information, refer to Check if you are established in the UK for customs.
A customs broker or freight forwarder will require you to sign a power of attorney and likely require a commercial invoice for each shipment. Some providers may request additional documentation.
Power of attorney (POA)
A power of attorney (POA) authorises the customs broker or freight forwarder to perform customs clearance on your behalf. The type of POA that is required depends on whether you have direct or indirect representation. If you are unsure about your representation, ask your customs broker or freight forwarder.
Commercial invoice for customs
A commercial invoice helps customs representatives prepare customs declarations. These declarations allow authorities to assess if the goods can move in or out of a country and what, if any, controls are required.
When you create a commercial invoice, it is a good idea to clarify what your transportation provider requires. The format of an invoice will vary greatly depending on your situation. Generally, the following information will be required:
Exporter (the entity responsible of taking goods out of customs territory)
Ship-from address (if different from the exporter)
Ship-to address (name and address of the Amazon fulfilment centre)
Sold to (importer of record or declarant)
Carrier (name of your shipment carrier)
Reason for export (check with your customs broker or freight forwarder for guidance)
Description of goods (including quantity and unit type of goods)
Customs value and currency
There are six methods for valuing your goods. For more information, refer to the UK government valuation page or download an EU valuation document. If you are still unsure, seek advice from a customs broker.
Country of origin
The origin, tariff code and value of a good determines the customs duties and tariffs that will be applied to the good. Work directly with your supplier to determine the country of origin for all of your products. For more information, refer to the UK government’s website and the European Commission’s Rules of origin.
A 10-digit commodity code is required for importing into the UK. These codes determine the duties and import VAT for your products. Both the UK government and the European Commission provide more information.
You can also download a list of ASINs and corresponding tariff codes, and then filter for ASINs that you might have. This list is for guidance only and should be verified with your own research. Amazon does not take responsibility for any incorrect tariff codes.
Incoterms are commercial terms published by the International Chamber of Commerce (ICC) that are used widely for global trade. They specify who is responsible for managing and paying for shipment, insurance, documentation, customs clearance and other logistical activities. A description of each incoterm is available on the ICC website (note that the 2010 edition of incoterms remains valid).
Ask your customs broker or freight forwarder for the incoterm that applies to your shipment. For seller-fulfilled orders, we require these incoterms:
Carrier commercial invoice guidelines
All documents for download are in English.
Kuehne + Nagel (download)
Commercial invoice templates
UPS for each shipment (download)
Kuehne + Nagel for EU to UK (download)
Kuehne + Nagel for UK to EU (download)
Additional licences, certificates or permissions may be required for your products, including the markings below. You are responsible for ensuring that all listings and products comply with all applicable laws.
CE marking appears on many products that are traded on the single market in the European Economic Area (EEA). The CE mark is applied by the manufacturer to indicate that a product meets health, safety and environmental protection standards for the EEA. In addition, the manufacturer must issue an EU declaration of conformity for the product and draw up technical documentation (discussed in further detail below).
Not all products that are sold in the EEA require a CE mark. Common examples that do require a CE mark include toys, electronics, personal protective equipment, machinery, construction products, gas appliances, recreational and personal watercraft, pressure vessels and measuring equipment. For a complete list of products, refer to the UK government's CE marking page.
To learn more, refer to our CE and UKCA Help page.
On January 1, 2021, the UK Conformity Assessed (UKCA) marking replaced the CE mark for UK goods. The change does not apply to Northern Ireland. Existing stock before that date does not use the UKCA marking. An example would be a product that was fully manufactured before January 1, 2021.
In the UK, products must include the UKCA marking, though the CE mark will remain valid for most products until January 1, 2022. Different rules apply in Northern Ireland. The UKCA marking is required if all of these conditions apply to your product:
For more information, go to Placing manufactured goods on the market in Great Britain.
Before sending your shipment with your chosen carrier, do the following:
If you use an Amazon partnered carrier, the following information will be required before you can create a shipment:*
For more information, refer to Prepare your Amazon business for Brexit.
*These requirements are subject to change based on guidelines provided by the UK government.