Shipping to the UK: VAT, EORI and Customs Documents to Know Before You Send

Shipping to the UK, whether documents, parcels, personal effects, samples, spare parts or commercial goods, involves more than the freight cost, because the type of goods, import declaration documents, VAT, customs duty and the requirements of the relevant UK authorities also matter.
KTC Global Logistics ships goods from Thailand to the United Kingdom by air and sea, and can assess door-to-door, door-to-port and port-to-port services according to the type of goods, quantity and the conditions of each shipment.
Preparing complete product, importer and delivery details before asking for a quote helps estimate costs and check import requirements more accurately, and reduces the chance of extra costs or delays when the goods arrive in the UK.

1. What are the ways to ship to the UK?

Choose how to ship to the UK based on the type of goods, weight, volume, quantity, urgency and the destination city or postcode.

Air freight to the UK

Air freight suits parcels, samples, spare parts or goods that need to arrive quickly. Charges are based on actual weight and volumetric weight, or chargeable weight.
If the goods are batteries, liquids, chemicals or dangerous goods, give the details before asking for a quote, as airlines may have extra requirements.

Sea freight to the UK

Sea freight suits large volumes, heavy goods or non-urgent shipments. It can be divided into:

• LCL for less than a container load
• FCL for a full container, such as 20’GP or 40’HC

Choose between LCL and FCL by looking at volume, weight, type of goods, port of discharge and inland transport costs in the UK together, not just the freight rate.

2. Door to door, door to port and port to port: what is the difference?

Door to door

The provider handles everything from pickup at origin in Thailand to delivery at the consignee’s premises in the UK, within the agreed scope.
Note: door to door does not automatically mean the price includes import VAT, customs duty, customs clearance and every destination charge. Check clearly which items the quotation includes.

Door to port

The provider collects the goods at origin and ships them to the destination port or airport. The consignee or their customs agent then handles clearance and onward delivery.

Port to port

Suits companies that already have a customs agent or logistics team in the United Kingdom. The provider is responsible for transport between ports or airports as agreed.

3. Information to prepare before asking for a UK shipping quote

For a realistic freight estimate, prepare at least the following:

• Product name and description
• Number of pieces, cartons or pallets
• Dimensions (width × length × height) of each package
• Weight per package and total weight
• Value of the goods
• HS commodity code, if available
• Country of origin
• Pickup address in Thailand
• Delivery address in the UK
• Destination city and postcode
• Cargo ready date
• Incoterms, such as EXW, FOB, CIF, DAP or DDP
• Product photos, if the goods need to be checked

Saying only “I have goods to send to the UK, how much is it?” is not enough, because the cost depends on weight, volume, transport mode, type of goods and the actual delivery location.

4. Documents used for shipping to the UK

The documents needed depend on the type of goods, transport mode and type of import.

Commercial invoice

Shows the seller, buyer, product description, quantity, price, currency, country of origin and terms of sale.

Packing list

Shows the number of packages, weight, dimensions and packing details.

Transport documents

• Bill of lading for sea freight
• Air waybill for air freight

Some goods may need an import licence, certificate, health certificate, phytosanitary certificate or documents from specific agencies depending on the commodity code and type of goods.

5. Why do EORI and the import declaration matter?

For commercial shipments to the UK, the importer should check their Economic Operators Registration and Identification (EORI) status before shipping.
GOV.UK states that businesses importing goods into England, Wales or Scotland generally need an EORI number starting with GB to carry out customs formalities, while goods movements involving Northern Ireland may need an EORI starting with XI, depending on the case.
Details are available from
GOV.UK – Get an EORI Number
Goods for personal use that are not controlled goods may not need an EORI, but for commercial imports the importer’s status should be ready before booking.

Import declaration

Goods imported into Great Britain from outside the UK generally need a customs declaration. The importer can do this themselves or appoint a customs agent to do it on their behalf.
The steps can be checked at
GOV.UK – Get UK Customs Clearance

6. What do you need to know about VAT and customs duty?

Goods imported from Thailand into the UK may be subject to import VAT and customs duty according to the commodity code, customs value, country of origin and the nature of the shipment.

Import VAT

The VAT charged depends on the VAT rate for the goods, and how it is collected may differ by sales method, value and type of import.
For parcels sent from abroad, GOV.UK states that goods worth more than £135 may generally need VAT to be paid through the delivery company before collection, while lower-value goods have specific rules depending on the sales method and type of goods.
So do not use “below £135 there is no VAT” as a general conclusion, because VAT may be charged at the point of sale instead.

Customs duty

For goods sent into Great Britain from outside the UK, GOV.UK states that customs duty may apply to goods worth more than £135 or excise goods, with the amount depending on the type of goods and the rate for that commodity code.
More information is available from
GOV.UK – Tax and Duty for Goods Sent from Abroad

7. Which goods need special checks?

Before you ship to the UK, check whether the goods are controlled goods or subject to specific requirements of UK authorities.
Examples of goods to check further:

• Food and beverages
• Meat and animal products
• Plants, seeds and plant products
• Medicines and health products
• Cosmetics
• Chemicals
• Batteries and dangerous goods
• Excise goods such as alcohol and tobacco
• Goods that need product marking or labelling under UK law

Can I send food to the UK?

Some food can be imported, but personal use and commercial imports must be clearly separated.
For food or animal products for personal use, GOV.UK has specific restrictions, for example meat and dairy products from many non-European countries cannot be brought in, while many plants, fruit or vegetables may need a phytosanitary certificate.
Commercial imports have different rules, and high-risk food, products of animal origin or certain other goods may need pre-notification through IPAFFS and must pass through a border control post as required.
Information is available from
GOV.UK – IPAFFS

Can every product be sold in the UK straight away?

No. Some goods must meet product marking, labelling, safety standard, licence or certification requirements before they can be placed on the UK market.
So if the goods are for sale, check both customs procedures and product requirements, not just whether the goods can clear customs.

8. The shipping process to the UK

Step 1: Send the product details

Send the product name, quantity, size, weight, value, photos, country of origin and the origin and destination information.

Step 2: Check the commodity code and requirements

Check customs duty, import VAT, import licences, certificates and specific requirements for the goods.

Step 3: Check the importer and EORI

For commercial shipments, confirm that the importer has an EORI or the information needed for the customs declaration.

Step 4: Choose the transport mode

Compare air freight, LCL or FCL by quantity, urgency and delivery location.

Step 5: Check the quotation

Check which costs the quotation includes, such as:

• Pickup in Thailand
• Export customs clearance
• Freight
• Origin charges
• Destination charges
• Customs clearance
• Delivery to the consignee
• Customs duty
• Import VAT
• Inspection or agency fees, if any

Step 6: Booking and shipping

Once the service is confirmed, the booking is made, the goods are picked up, documents prepared and the goods shipped on a suitable sailing or flight.

Step 7: Customs clearance

When the goods reach the UK, the importer or customs agent files the import declaration, pays any duty or VAT and coordinates with other agencies if the goods are controlled.

Step 8: Delivery

After the goods clear customs and the requirements of the relevant agencies, they are delivered to the consignee within the agreed service scope.

Frequently asked questions about shipping to the UK

Can I send a parcel to the UK?

Yes, in many cases, but check the type of goods, weight, size, value and import requirements first, especially for food, medicines, plants and controlled goods.

Can I send documents to the UK?

Documents can be sent by air or courier. Tell us the type of documents and how urgent they are so the right service can be chosen.

Can I ship to the UK door to door?

It can be arranged in many cases, but the type of goods, importer, EORI and cost scope must be checked, especially customs duty, import VAT and customs clearance.

Does the consignee need an EORI?

For commercial imports into England, Wales or Scotland, the importing business generally needs to check its GB EORI. Personal effects that are not controlled goods may not need an EORI.

Are goods under £135 free of VAT?

Do not assume so. For goods worth £135 or less, VAT may be collected at the point of sale, while higher-value goods may have VAT charged at import.

Can I send food to the UK?

Some food can be imported, but requirements depend on the type of food, country of origin and purpose of import. Commercial imports may need IPAFFS, health certificates or a border control post.

How many days does shipping to the UK take?

It depends on air or sea freight, the route, schedule, destination city, customs clearance and inspection by the relevant agencies, so check the transit time of the actual shipment before confirming the booking.

Want a quote for shipping to the UK?

For KTC Global Logistics to assess the price and transport mode properly, prepare:

1. Product name and description
2. Quantity
3. Dimensions
4. Weight
5. Value of the goods
6. Country of origin
7. Pickup address in Thailand
8. Delivery address in the UK
9. City and postcode
10. Cargo ready date
11. Product photos
12. HS commodity code, if available