Since Brexit, every parcel a UK brand sends to an EU customer is a customs import. Since 1 July 2026 the low-value ones also carry a €3 duty per item. Shipping order by order from the UK means paying those costs, and waiting on clearance, again and again. The alternative is UK to EU fulfilment: move stock into the EU once, so orders to EU customers travel like domestic shipments between member states. What Brexit changed for a parcel from the UK The UK left the EU customs union at the end of 2020. Since 1 January 2021 a parcel from the UK to an EU consumer needs a customs declaration, a commodity code and origin information, and import VAT is due on arrival. For consignments up to €150, IOSS lets you collect that VAT at checkout instead of at the door. Two further changes matter now: 1 July 2026: the €150 duty exemption ended. Eligible consignments up to €150 imported from outside the EU now carry a temporary €3 duty per item, counted by tariff classification. The declarant pays it, which for a UK brand means you. See our guide to the €3 duty. 1 November 2026: product identifiers become mandatory. Every product type in the shipment needs accurate identifiers. See our guide to product identifiers. Origin can change the picture. The Commission’s guidance excludes goods benefiting from preferential trade agreements, under conditions: the VAT must not have been collected through IOSS, and the goods must be declared in H1, the standard declaration. Goods that meet the UK–EU Trade and Cooperation Agreement’s origin rules may qualify. Origin follows where goods are made, not where your brand is based, so check your top products with a customs adviser. What shipping inside the EU actually means When stock sits in an EU warehouse, it enters the EU once, as a bulk import under a normal customs declaration. Standard duty applies to that consignment where the goods are not originating, and import VAT is paid on it. From then on, orders to EU customers move between member states with no customs entry, no flat per-item duty and no per-parcel clearance. Efulfilment Europe dispatches from Almere, inside the EU customs union, with access to 75+ carrier options. Shipping each order from the UKStock held in the EUCustoms entryOne per parcelOne per bulk consignment€3 flat dutyApplies to eligible parcels up to €150, per item, unless an exclusion appliesNot charged per order. Standard duty applies on the bulk import where goods are not originatingVATIOSS at checkout, or import VAT at the borderImport VAT on the bulk import, then VAT on sales. Dutch registration where stock sits, with OSS for other member statesReturnsBack across the borderTo an EU addressClearance on the way to the customerYesNo What stays with you’ Commodity codes and origin. Only you know what the goods are made of and where. VAT. Registration and filings stay with you or your tax adviser, not the fulfilment provider. Product compliance. An EU responsible person under the General Product Safety Regulation, and CE marking where the category requires it. Inbound freight. Getting stock from the UK to Almere, and clearing it, is normally yours unless the agreement says otherwise. When it makes sense It pays when EU volume is steady, order values are low to mid, and returns are routine, because those are the orders per-parcel costs hit hardest. Below a few hundred EU orders a month, setup costs can outweigh the saving, and shipping direct under IOSS is often the sensible first step. Compare the duty rate on your top products with €3 per item before you decide. What to do first Split your EU orders by country and order value band. Check origin on your top products. It decides your duty exposure either way. Compare the bulk duty rate on those products with €3 per item. Ask providers how they handle inbound clearance, VAT set-up and returns to an EU address. Frequently asked questions How does UK to EU fulfilment work after Brexit? You send stock to an EU warehouse in bulk, clearing customs once. Orders then ship to EU customers as movements between member states, without a customs entry, flat duty or clearance on each parcel. Do UK brands pay the €3 EU duty on parcels to EU customers? Eligible consignments up to €150 from outside the EU carry €3 per item from 1 July 2026. Goods benefiting from preferential trade agreements may be excluded under conditions, so check origin. Orders shipped from EU stock are not charged the flat duty. Do I need a Dutch VAT registration to hold stock in the Netherlands? Yes. Local VAT registration is required in any country where you hold stock. OSS can then cover B2C sales to other EU member states through one return. Confirm the setup with a tax adviser. Who handles customs when stock moves from the UK to an EU warehouse? The importer of record, normally you or a forwarder you appoint. Commodity codes, origin and values are your responsibility, and inbound freight is yours unless the agreement says otherwise. Is EU stock worth it for a few hundred EU orders a month? Often not yet. At low volumes setup cost can outweigh the per-parcel saving, and shipping direct from the UK under IOSS is usually the better first step. Can I keep fulfilling UK orders from the UK? Yes. UK customers can keep shipping from UK stock while EU customers ship from the EU, as long as stock allocation and inventory data stay synchronised across both locations.