Selling to the UK From the Netherlands: First-Parcel Checklist

Introduction

A Dutch shop owner called Arda asked in the Shopify Community what he had to arrange to sell clothing to UK customers, since he had never done it before. Selling to the UK from the Netherlands is manageable on a small budget if you settle the customs paperwork, UK VAT and your sending method before the first parcel leaves. The route below starts with a small test and ends with a ten-parcel log you can run next week.

Test small, check your own signals

Imports into the UK from the Netherlands reached US$27.88 billion in 2025, which shows the trade route exists but says nothing about whether your product will sell, so your own signals matter more.^[1] Check them in this order: visits to your shop from the UK, customers asking “do you deliver to the UK?”, and orders you already get through marketplaces.^[2]

If none of these shows interest, a test is not justified yet. If one does, start with one or two markets and learn what breaks before adding more.^[2]

Paperwork checklist before parcel one

Customs checks on UK-bound parcels are strict, so prepare shipments carefully to avoid long waits at the border, and decide early whether you do the paperwork yourself or outsource it.^[3] A sale to a UK consumer needs an export declaration at Dutch customs and an import declaration at UK customs.^[4]

Your Dutch EORI (customs number) covers the export. A separate GB EORI from the British government is needed for the UK import, and the Dutch number does not work there.^[4] Dutch VAT on the export is 0%, but you still report the turnover under heading 3a of your VAT return.^[4] Commercial parcels also need an invoice that gives a description of the goods, a tariff code (HS code) and the country of origin.^[5]

Paperwork flow, in order:

1. Get your Dutch EORI and GB EORI.
2. Prepare the commercial invoice.
3. File the export declaration at Dutch customs.
4. Clear the import declaration at UK customs.
5. Settle UK VAT, either at your checkout or at import.

The EU-UK trade agreement can bring tariffs to 0%, so keep proof of where your goods were made. Animal, plant and plant-based products face UK border checks (BTOM).^[3] Northern Ireland keeps EU-style VAT and the EU One Stop Shop (OSS) route.^[4]

Who pays UK VAT and duty

Choose this before you set prices. Either you pay UK VAT and duty up front (DDP), or the customer pays on delivery (DAP).^[5]

For consignments of £135 or less sold directly to UK customers, you register for UK VAT and charge it at checkout. The £135 counts the whole consignment, not each item, and overseas sellers have no registration threshold. Above £135, VAT and any duty are handled at import instead.^[6]

So a £40 order means you are registered and charge VAT at checkout. A £200 order means customs charges at import, and with DAP your customer receives that bill unless your checkout says so.

Matching a method to your volume

For post, a CN22 customs label usually covers low-value parcels of one type of goods, up to 300 SDR (roughly €350). Above that, or with mixed goods, you need a CN23, and commercial goods need an invoice too.^[5] Express carriers such as DHL Express and DPD deliver UK parcels, and Eurosender is another option.^[5]

Which method, in order:

1. A few small parcels: post, with CN22 or CN23 and an invoice.
2. Urgent or valuable parcels: an express carrier, ideally with a DDP offer.
3. Pallets or regular volume: a forwarder or broker, or a UK 3PL once volume is steady.
4. Low-value parcels that can wait: a traveller.

A carrier or forwarder can support your export documents.^[4] A 3PL also changes your UK VAT position. For EU versus non-EU basics and billing weight, see our guide to sending products abroad as a Dutch SME. For a wider carrier, 3PL and forwarder comparison, see cross-border shipping problems for Dutch SMEs.

Carrying parcels by traveller

A verified traveller already flying to the UK can carry a parcel in their luggage. It is legal if declared, but the paperwork and duty remain your concern. Timing depends on the traveller’s flight dates, there is no carrier-style tracking, luggage limits cap bulk and weight, and baggage can be inspected. So this route suits only low-volume, low-value parcels that can wait. For safety checks, see our review of student crowdshipping in the Netherlands.

Traveller steps:

1. Agree the parcel with a verified traveller and fix the flight date.
2. Hand over the parcel with a commercial invoice.
3. The traveller makes an oral export declaration at the Dutch office of exit.
4. On arrival, the traveller declares online or orally at the red channel.
5. VAT, and duty if the goods were made outside the EU, is paid on arrival.

Legal, if declared

Commercial goods can be carried into Great Britain in baggage if declared.^[8][9] A shop’s parcel is commercial goods, so the traveller’s personal allowance does not cover it.^[10] On the UK side, a simple online declaration covers one journey, up to £2,500 total and 1,000kg, with no restricted or excise goods. Alternatively the traveller declares orally at the red channel (the lane for people with goods to declare) for £2,500 or less.^[9] On the Dutch side, an oral export declaration is made at the office of exit, with the same controls as an electronic one, so documents can be requested and goods inspected.^[11] Undeclared commercial goods can be seized and may not be returned.^[10]

Duty and VAT on arrival

For commercial goods carried into Great Britain in baggage, those made outside the EU carry a flat 3.3% duty and EU-made goods carry none, while VAT is charged on value plus duty.^[8] On goods carried this way, import VAT is due whether or not you are VAT-registered.^[9] Above £1,000 total, zero duty needs proof of EU origin, such as an invoice or producer document with an origin statement. Below £1,000 no formal proof is needed, though HMRC may examine the goods.^[9] So the cost is mostly VAT on the goods, and it is worth working out per parcel before you choose this route.

What you hand over, and what can’t go

Give the traveller a commercial invoice with an accurate description, value and country of origin. Alcohol, tobacco and fuel cannot go under the simple declaration, animal and plant goods follow the BTOM rules above, and airlines restrict dangerous goods and batteries. Our guide to carrying cargo legally as an air traveller covers the traveller’s side.

Where SendByPass fits

SendByPass, which publishes this blog, is one platform in this space. It connects an online shop to verified student travellers, runs identity (KYC) checks, holds the negotiated payment in escrow and releases it on verified delivery, and takes a commission on delivery. The platform puts average traveller earnings at about €50 per trip, which gives a rough idea of what a delivery may cost. Many shops ship to the UK without it, and for regular volume or heavy parcels post, carriers and forwarders remain the better fit.

Set the return policy first

A reply on a Shopify thread warns that sending goods back from the UK to the Netherlands can cost more than the product is worth.^[12] Decide who pays cross-border returns before launch.^[2] For low-value items, decide whether you refund without a return, who pays return shipping otherwise, and state it at checkout.

Ten-parcel test log

Pick one customer segment, send ten parcels, and scale only when the numbers hold.^[2] Log each one:

Use one row per parcel. Compare average cost and delay with your average order value before adding a second market.

Frequently Asked Questions

Sources

1. United Kingdom Imports from Netherlands, Trading Economics
2. Selling in Europe: A Guide for Online Stores, AskSpot
3. Doing business between the EU and the United Kingdom, Business.gov.nl
4. E-commerce in the United Kingdom, KVK
5. Sending Parcels to the UK After Brexit, parcel-guide.eu
6. Selling to UK consumers from overseas: the £135 VAT rule, Crossborder Tax Tool
7. Cross-Border Ecommerce Guide, Unicargo
8. Declare commercial goods you’re bringing into Great Britain in your accompanied baggage, GOV.UK
9. Bringing commercial goods into Great Britain in your baggage, GOV.UK
10. UK customs information: England, Scotland and Wales, GOV.UK
11. 2 Uitvoer, Handboek Douane (HDU)
12. UK occasions dropshipping, Shopify Community