UK VAT, IOSS and other import rules

Borderdesk warns you before printing when an order's route has a rule that affects it. This article explains those rules. It isn't legal or tax advice; check with your accountant.

All value limits use the value of the goods the customer paid for, without shipping and without taxes.

EU to the UK

• Parcels of £135 or less to consumers. The seller charges UK VAT at checkout and must be registered for UK VAT, even from outside the UK. Add your UK VAT number in Settings. Source: GOV.UK.
• Over £135. The customer pays import VAT and any duty on delivery, unless you ship DDP.
• Business buyers with a UK VAT number. No UK VAT is charged; the buyer accounts for it under the reverse charge, and the invoice says so. Add the buyer's GB VAT number to the order on the Documents page.
• Not covered by the £135 rule: alcohol, tobacco and other excise goods, and gifts.

Northern Ireland follows EU rules for goods, so parcels from the EU to Northern Ireland need no customs paperwork.

The UK, Switzerland or elsewhere to the EU

• IOSS, for parcels up to €150 to consumers. With an IOSS number, you collect EU VAT at checkout and the parcel clears without charges for the customer. Without one, the customer pays import VAT and a carrier fee on delivery. Over €150, IOSS can't be used. Source: European Commission.
• The €3 duty. From 1 July 2026 until 1 July 2028, EU customs charges €3 for each different HS code in parcels up to €150. Two mugs are one code; a mug and a tea towel are two. Source: European Commission.

Norway

Under VOEC, items under NOK 3,000 each can be sold with Norwegian VAT collected at checkout. Items of NOK 3,000 or more, food and excise goods can't, and the customer pays VAT on delivery. Your VOEC number goes to the carrier electronically, not on the documents. Source: Skatteetaten.

The United States

The $800 duty-free limit is suspended for every country, post included. Every parcel pays duty, set by the country of origin, so the origin on each product matters. Postal entries need the 10-digit HTSUS code.

EORI

Couriers ask for the exporter's EORI number on commercial shipments leaving the UK or the EU. Add yours in Settings.