Shipping goods from Switzerland to the United Kingdom: customs formalities
What is changing for goods shipments
The United Kingdom left the European Union on 31 January 2020, and the transition period ended on 31 December 2020. Since 1 January 2021, trade relations between Switzerland and the United Kingdom have been based on the Switzerland–United Kingdom Trade Agreement. Before importing goods into the United Kingdom, check the applicable destination, product and importer requirements and complete the required customs formalities. The UK government’s step-by-step import guidance explains the main checks.
Brexit: How do you send a parcel to the United Kingdom?
Identify the destination
Distinguish between Great Britain (England, Scotland and Wales) and Northern Ireland. For business imports into Great Britain, the importer generally needs an EORI number starting with “GB”. Northern Ireland has separate customs arrangements. An EORI number starting with “XI” may be required for certain movements or declarations involving Northern Ireland; a GB EORI application is required before applying for an XI EORI.
Prepare the information on the goods
Provide an accurate description of the goods, their value, origin and commodity code. The customs declaration may also require information about the consignor, consignee, packaging, transport costs and, where applicable, certificates or licences.
Check import conditions
Before shipping, the importer should check the commodity code, import duty, VAT and any licence or certificate requirements in the UK Trade Tariff. The commodity code is needed for the customs declaration and helps identify applicable duty, VAT and import controls. The importer should also agree in advance who will submit the customs declaration: they can do this themselves or appoint a carrier or customs agent.
Preferential customs duty is not automatic simply because goods are shipped from Switzerland. Under the Switzerland–United Kingdom Trade Agreement, preferential treatment may be available only where the goods meet the relevant rules of origin and the preference claim is supported by valid proof of origin. Check the product-specific origin rule before shipping. See the official Swiss guidance on the Switzerland–United Kingdom Trade Agreement and rules of origin.
Required documents
Information to have ready
- UK VAT: import VAT may be due on goods sent to Great Britain from abroad. The VAT and payment process can differ depending on whether the shipment is a business import or a parcel sent to a consumer. Before shipping, check the applicable HMRC guidance for goods sent from abroad.
- EORI number: operators carrying out activities covered by customs legislation must have the appropriate identifier. An EORI starting with “GB” applies to customs activities in England, Scotland and Wales. An EORI starting with “XI” applies to certain customs activities in Northern Ireland; obtaining one first requires a GB EORI. Depending on each party’s role, the declaration may also be completed by a carrier or customs representative.
- Commodity code: you must classify the goods using the appropriate code to prepare the customs declaration. This code is used in particular to determine the applicable duties and VAT, as well as the possible existence of restrictions or licences. The UK Trade Tariff helps you find the code corresponding to the product.
- Restrictions, licences and certificates: certain goods are subject to specific authorisations, certificates or controls. Check the commodity code in the UK Trade Tariff to identify import requirements. From Switzerland, certain goods may also be subject to export prohibitions, restrictions or conditions.
Brexit: How do you send a parcel to England?
Track your shipment
If you have already sent a shipment to the United Kingdom, check its tracking information.
For more information, contact our team.