International E-Commerce Shipping Guide from Australia to the United Kingdom

The United Kingdom Shipping Information for E-Commerce Business

Before entering the United Kingdom market, you must understand how things work, especially the customs regulations to ensure that your goods can reach the destination smoothly.

Customs Regulations Overview in the United Kingdom

His Majesty’s Revenue and Customs (HMRC) sets the de minimis threshold for imports of £135 in the United Kingdom. If the value of goods on your shipment is less than £135 and ineligible for excise tax or duties, there will not be any import duty imposed at the time of import.

However, if it exceeds £135, import duty will be applied immediately at the commodity-specific rate. Commodities subject to excise duty and/or tax are not eligible for de minimis importation, regardless of their value.

The UK also has a standard VAT rate of 20% although some things are exempt from VAT. To find out more, please visit the UK Government website.

Before you can import anything into the UK, you also need to obtain an EORI (Economic Operators Registration and Identification) number from HMRC. You will have to submit an import declaration via the Customs Handling of Import and Export Freight (CHIEF) system or the newer Customs Declaration Service (CDS). For more details, visit the UK Government’s website guide on how to import into the UK.

Source: Zonos

Required Customs Documents

1. Commercial Invoice

The commercial invoice is usually used to determine the true value of goods when assessing customs duties.

2. Packing List

A document that verifies the items listed in the commercial invoice along with details about how the shipment was packed. This may include the invoice number, shipment date, transportation method, carrier, package type, and other relevant information.

3. Bill of Lading or Airway Bill

Depending on the mode of transport, you will need to either provide an airway bill for air and ground shipment, or a bill of lading for sea, train, and truck shipments.

4. Certificate of Origin (COO)

This is typically used to validate the country the products in an export shipment were made, processed, or produced. It typically includes details such as:

• Description of the goods
• Country of origin
• Exporter information
• Signature and stamp of the issuing authority

5. Insurance Certificate

6. Importer's EORI Number

7. Dangerous Goods Declaration (DGD)

If your shipment consists of dangerous goods, you need to fill up a form to declare.

8. Import/Export License

You need to obtain an EORI as mentioned earlier on this page. To find out more, please visit the guide on how to import goods into the UK.

9. IPAFFS Health Certificate

This is used to validate certain goods from both EU and non-EU countries. The following products require prior notification via the IPAFFS:

• Live animals
• Germinal products
• Animal by-products
• High-risk food and feed not of animal origin (HRFNAO)
• Products of animal origin (POAO)
• Composite food products
• Plants and plant products

For more information about the IPAFFS, including how to register, see the government's website here.

Restricted and Prohibited Goods

Before importing anything into the United Kingdom, you should check whether it is allowed for importation or if it requires any approval or special license first.

Restricted Items List

Certain goods are restricted from entering the UK and require a special license for import. Below are the list of items that are restricted from importing into the UK.

Prohibited Items List

Below are the items that are strictly banned or prohibited from importing into the UK.

• Controlled drugs
• Offensive weapons. E.g., flick knives
• Self-defence sprays. E.g., pepper spray and CS gas
• Endangered animal and plant species
• Rough diamonds
• Indecent and obscene materials. E.g., books, magazines, films and DVDs
• Personal imports of meat and dairy products from most non-EU countries

Source: ITA