Exporting is one of the best ways to grow a UK business. Overseas buyers value British products, and trade deals with markets from the EU to Japan, Australia and now India can make your goods more competitive. The paperwork puts many people off, but most of it is the same every time. Once you've done your first shipment, the rest follow the same pattern.
This guide walks through every step, from getting set up to proving the goods have left the country.
Step 1: Get a GB EORI number
Before anything else, you need an Economic Operator Registration and Identification (EORI) number starting with GB. It identifies your business to customs authorities on every declaration. It's free, you apply online with HMRC, and it's usually issued quickly. If you already import goods, you'll have one.
If you'll also be moving goods to or from Northern Ireland, you may need an XI EORI as well.
Step 2: Find your commodity code
Every product has a commodity code that tells customs what it is. For exports from the UK you need the 8-digit code. It matters for three reasons:
- It decides whether your goods need an export licence
- It decides the import duty your buyer pays in their country
- It's how you check whether a trade agreement cuts that duty
Look up your code on the UK Trade Tariff service. Our guide to HS codes explains how to find the right one.
Step 3: Check for licences, controls and sanctions
Most goods can be exported freely. But some need a licence, including:
- Military goods and anything designed for military use
- Dual-use items: goods, software and technology that could have a military use, such as some electronics, lasers, sensors, chemicals and encryption
- Goods going to sanctioned countries, or to people and companies on sanctions lists
- Certain controlled goods such as some chemicals, plants, animals, and works of art
Licences are handled by the Export Control Joint Unit, with applications made online. Check before you agree the sale, because licences can take time, and exporting without one when it's needed is a criminal offence.
Step 4: Agree the Incoterms
Incoterms are standard trade terms that say who pays for what, and where responsibility for the goods passes from you to your buyer. Agree them in writing before you quote, because they change your price.
| Incoterm | You arrange | Buyer arranges |
|---|---|---|
| EXW Ex Works | Goods ready at your premises | Collection, export clearance, freight, import |
| FCA Free Carrier | Delivery to the carrier, export clearance | Main freight and import |
| FOB Free on Board | Loading on board the ship at the UK port | Sea freight and import |
| CIF Cost, Insurance and Freight | Freight and minimum insurance to the destination port | Import clearance and delivery |
| DAP Delivered at Place | Delivery to the buyer's door | Import clearance and duties |
| DDP Delivered Duty Paid | Everything, including import duties and taxes | Nothing |
Two common traps:
- EXW looks easy, but causes problems. The buyer is meant to handle UK export clearance, but an overseas buyer usually can't. You often end up doing it anyway, without being paid for it. FCA is usually the better choice.
- DDP makes you responsible for import taxes in a foreign country. You may need to register for VAT or appoint a representative there. Don't offer DDP until you know what it involves.
Step 5: Prepare the documents
For every export you'll need:
- Commercial invoice: seller and buyer details, a clear description of the goods, commodity codes, quantity, unit and total value, currency, Incoterm, and country of origin
- Packing list: number of packages, what's in each, weights and dimensions
- Transport document: the bill of lading, air waybill or road consignment note, issued by the carrier or your forwarder
Depending on the goods and destination, you may also need:
- Proof of origin, so your buyer can claim a lower duty rate (see Step 7)
- Export licence, if your goods are controlled
- Certificates such as health certificates for food, phytosanitary certificates for plants, or certificates of conformity for some markets
- Dangerous goods declarations for hazardous items such as batteries, chemicals and aerosols
Step 6: Make the export declaration
Every export from Great Britain needs an export declaration on HMRC's Customs Declaration Service (CDS). It tells HMRC what's leaving the country, its value and its destination, and usually includes the safety and security information as well.
Most businesses use a freight forwarder or customs agent to make it. You'll need to give them the invoice, packing list, commodity codes, and your EORI and VAT numbers. Once the goods have left, the declaration gives you a record that proves the export, which you'll need for VAT.
Step 7: Proof of origin and trade agreements
The UK has trade agreements with many countries, including the EU, Japan, Australia, New Zealand, Canada and, since July 2026, India. Under these deals, your buyer can often pay lower or zero import duty, but only if the goods originate in the UK under the agreement's rules, and you provide proof of origin.
Origin isn't the same as "shipped from the UK". Goods you import and re-sell without enough further processing usually don't qualify. Each agreement sets product-specific rules.
Proof of origin is usually a statement on origin that you make out on the invoice, using wording set by the agreement. Some agreements need you to register first; for India, UK exporters register once with HMRC through the Origin Registration portal. Read our article on the UK–India trade agreement.
Step 8: Zero-rate the VAT, and keep the evidence
Goods exported from the UK are normally zero-rated for VAT, so you don't charge your overseas customer VAT. But the zero rate depends on two conditions:
- The goods must leave the UK within the time limit, normally three months from the time of supply
- You must hold valid evidence of export, such as the export declaration record plus the bill of lading, air waybill or consignment note
If you can't produce the evidence, HMRC can charge you the VAT as if you'd sold the goods in the UK. Keep it with your sales records.
Step 9: Packaging, labelling and wooden pallets
Goods travelling overseas face more handling than a UK delivery. A few points:
- Pack for the journey, especially for sea freight, where cartons may be stacked high in a container for weeks
- Wooden pallets and crates must usually be heat-treated and stamped to the international ISPM 15 standard, or they can be refused at the destination
- Label clearly with consignee, carton numbers and handling marks
- Check labelling rules in the destination market, such as language requirements and product markings
Step 10: Choose how to ship
| Mode | Best for |
|---|---|
| Road | Europe, door to door, from one pallet to a full trailer |
| Sea, full container | Large volumes to anywhere in the world |
| Sea, part load | Smaller shipments by sea, priced by volume |
| Air | Urgent, high-value or lightweight goods |
Your forwarder will book the space, arrange collection, make the declaration and send you the transport documents.
Common mistakes to avoid
- Guessing the commodity code, so the buyer pays the wrong duty or a licence is missed
- Agreeing EXW and then having to do the export clearance anyway
- Offering DDP without understanding the import taxes in the destination country
- Losing the evidence of export, and with it the VAT zero-rating
- Forgetting proof of origin, so the buyer pays full duty and blames you
- Untreated wooden pallets, leading to refused or delayed shipments
Your export checklist
- GB EORI number
- 8-digit commodity codes for each product
- Licence check done
- Incoterms agreed in writing
- Commercial invoice and packing list
- Proof of origin, if the buyer can claim a preference
- Export declaration made
- Evidence of export filed with your VAT records
We handle export declarations and sea, air and road freight for UK businesses every week. Ask us about your first shipment.
General information, correct as of October 2026, not legal or tax advice.