Pallet Transport to and from the United Kingdom – Customs, Documents and Tips for SMEs

Role of the Sender versus the Carrier

A good division of roles between you as shipper (exporter/importer) and the carrier is crucial. Your role as sender is to prepare the goods for transport and to provide all necessary information and documents. You are responsible for correct and timely customs declarations, whether you do this yourself or outsource it. For example, you must ensure a complete commercial invoice, any permits/certificates and the export declaration upon export.

The role of the carrier (transporter) is the physical transport of the pallets and offering them in good order to the ferry, train or customs offices. The carrier relies on the documentation you provide and references. Make sure you provide the carrier with all relevant information in good time: for example, the MRN number of your export declaration and (if applicable) the import reference number or transit document for the other side. Without the correct import and export documents, the driver will not be allowed to board – a carrier arriving at the ferry or tunnel without correct papers will be sent back.

Some carriers or forwarding companies can help you with customs matters, for example by acting as direct representative to file a declaration on your behalf. In that case, the carrier or customs forwarder takes over the practical handling, but you as the owner of the goods remain responsible for the accuracy of the data. In such a case, make sure you sign a direct representation authorization and provide all information correctly and completely.

In short, communicate clearly with your carrier about who is taking on which task. Make agreements in advance: do you arrange the export papers yourself or does the carrier do that? Who takes care of the customs clearance on the other side? Record these responsibilities (for example, via the agreed Incoterms in your contract) so that everyone knows where they stand.

Exporting Pallets to the UK (Transport to UK)

When transporting pallets to the United Kingdom, you must take into account both the export rules of the EU/Netherlands and the import rules of the UK. Below we discuss step by step what you should pay attention to when you export goods from the Netherlands/Europe to the UK.

Choose the Right Terms of Delivery (Incoterms)

Start by agreeing on Incoterms with your British customer. An Incoterm determines who is responsible for transport, insurance and customs clearance. For shipments to the UK, conditions such as DAP (Delivered At Place) or DDP (Delivered Duty Paid) are often used. With DAP you deliver the goods to a location in the UK, but the British customer is the importer who takes care of the customs clearance and import costs. With DDP, on the other hand, you take care of all formalities up to and including import into the UK – you then pay the British import VAT and any import duties, which requires registration in the UK.

Tip: Are you inexperienced with export outside the EU? Then preferably avoid Incoterms where you have to do the import into the UK yourself (such as DDP). It is often easier to make the British customer responsible for the customs clearance (for example via DAP or CIP), so that they handle the local procedures. Whichever Incoterm is chosen, always state it explicitly on your invoice (including the agreed place of delivery).

Preparation: EORI Number and Registration

Make sure your company has an EORI number. An EORI number (Economic Operator Registration and Identification) is mandatory to be allowed to make a customs declaration for trade with countries outside the EU. You can apply for an EORI free of charge from Customs; this is often simply your VAT number with an extra code. Without an EORI, no export declaration can be submitted. Also state your EORI number on the commercial invoice and other documents, so that all parties (customs, carrier, recipient) have it immediately at hand.

Is your company responsible for the import into the UK according to the agreements made (for example under DDP)? Then you also need a British EORI number. In addition, you may need to register for British VAT (VAT) if you have to pay import VAT there. These formalities take time, so start well before the first shipment.

Export Declaration in the Netherlands

For every shipment of goods to the UK, an export declaration must be made to Dutch Customs. This is the official notification that your goods are leaving the EU. You (or your customs forwarder) submit the export declaration electronically, including details about the goods (HS codes, value, weight, origin, etc.). Only after approval ('export released') may the pallets be physically exported. Plan this in time: submit the declaration before the moment of transport, so that you receive the permission and the MRN number (Movement Reference Number) in time.

You can submit the export declaration yourself via the customs systems, but many SMEs outsource this to a forwarder or customs agent. Such a specialist can arrange the customs matters on your behalf. If you decide to outsource this, give an authorization (direct representation) and make sure you give the agent all the correct information.

Transport to the UK and Border Procedures

Do you have the export documents in order and is the shipment ready? Then the physical transport to the UK can begin. Choose a reliable carrier that has experience with post-Brexit transport. For pallet shipments to the UK, transport is usually by truck + ferry (or via the Eurotunnel). Additional notifications at the port are required.

Pre-notification at Dutch ferry terminals: If you are exporting via a Dutch seaport (e.g. Rotterdam or Hoek van Holland), the export declaration must be linked to a Portbase pre-notification for the ferry. Via the Portbase system, you register your shipment with the terminal, stating the MRN of the export declaration. This is mandatory; without pre-notification, the truck will not get on the boat.

Goods Movement Reference (GMR) for the crossing: The British government requires that all import shipments are known in advance in the Goods Vehicle Movement Service (GVMS). The carrier bundles all customs references of the cargo into one Goods Movement Reference (GMR). Without a valid GMR, the truck is not allowed on the ferry or tunnel. The carrier usually creates this GMR number.

CMR consignment note: A CMR consignment note is mandatory for international road transport. This document forms the transport contract between you and the carrier. Ensure at least 3 copies: one for yourself (sender), one for the recipient, and one that travels with the goods. On the CMR you note, among other things, sender, recipient, description of the goods, number of pallets, weight and the MRN number of the export declaration.

Additional Requirements for Export to the UK

• Wooden pallets and packaging (ISPM-15): All wooden packaging materials between the EU and the UK must comply with ISPM-15. The wood must be heat-treated or fumigated and bear the official IPPC stamp. Pallets that are not ISPM-15 certified can be blocked at the border.
• Product requirements and prohibitions: The UK has its own requirements for markings (UKCA marking replaces CE for certain products). For food, plants, and animal products, you often need a health certificate and must make IPAFFS pre-notifications.
• Safety & Security declarations (ENS): New as of 2025, advance safety declarations are required for all goods entering the UK. Your carrier will submit this ENS declaration.
• Proof of export: Keep your export declaration with outgoing customs proof and the signed CMR as proof of export for your VAT administration (0% VAT on export).

Importing Pallets from the UK

For pallet shipments from the United Kingdom to the Netherlands, both British and Dutch customs formalities must be fulfilled. The British supplier must submit an export declaration in the UK to HMRC and prepare a commercial invoice and packing list.

Once the pallets arrive in the Netherlands, they must be cleared through customs by means of an import declaration. As an importer, you are responsible for this. Thanks to the EU-UK trade agreement, goods of preferential UK origin can be imported with 0% import duties, provided you have a statement of origin from your supplier.

Many Dutch entrepreneurs have an Article 23 permit which allows VAT reverse charge on imports, eliminating the need to pay import VAT directly to customs. This is a significant cash flow advantage.

Direct Representation Explained

In direct representation, the forwarder acts 'in the name and for the account of' you as importer/exporter. You remain legally the declarant and therefore liable for the declaration. Customs sees you as responsible for any payments of import duties and compliance with rules.

Direct representation is recorded via an authorization. You usually sign a document in which you authorize the customs broker to act on your behalf for specific customs operations. Make sure this document is correctly completed and signed by an authorized person in your company.

Although you outsource the work, you must remain alert to the accuracy of the data. Always provide complete information to your customs broker in a timely manner: from correct HS codes to the invoice value and origin. Check the declaration data if possible before it is submitted.

Creating a Commercial Invoice for UK Transport

A crucial document for pallet transport to or from the UK is the commercial invoice. This document is used by customs to identify the shipment and calculate import duties and VAT. It is therefore of great importance that your invoice is complete and correct.

• Unique invoice number and date
• Full name and address of both seller and buyer, plus EORI numbers
• Clear description of the goods (avoid generic terms)
• HS code per product (at least the first 6-8 digits)
• Quantity, weight and packaging details
• Value and currency, with cost breakdown
• Agreed Incoterm and place of delivery
• Country of origin of the goods
• Declaration of origin (Statement on Origin) for preferential tariff rates
• Signature and declaration of accuracy

Conclusion

Since Brexit, pallet transport between the Netherlands (EU) and the United Kingdom requires more paperwork and attention, but with the right knowledge, it can be well managed. Planning and preparation are key: from choosing the correct Incoterm and arranging EORI numbers to completing customs documents and complying with packaging regulations.

Consider the points of attention (ISPM-15 for pallets, certificates of origin for tariff exemption, ENS submission, etc.) and use the expertise of logistics service providers where necessary. With a complete guide and a reliable partner like Cargors, you as an SME can send or receive pallets to and from the UK without any worries.