Exporting to the EU or worldwide: a guide for franking machine users

Since the UK left the EU’s single market and customs union, sending goods to the EU or worldwide needs extra customs steps: a customs declaration form, a GB EORI number, an HS product code, an S10 barcode, and a decision on how VAT and duties are paid. Here is what franking machine users need to do.

Steps to meet the customs rules

1. GB EORI number

When exporting goods to Europe or worldwide, you need a GB EORI number, unique to your business, which goes in the VAT field on the customs declaration. If you do not have one, apply at gov.uk/eori.

2. Customs declaration forms

A CN22 (for lower-value items) or CN23 (for higher-value items) customs declaration is mandatory for overseas items, excluding personal correspondence. Complete it clearly in block letters and attach it to the outside of the parcel, with an accurate description, weight and value, your EORI number, the correct HS code, and whether it is a gift or commercial item. Items sent from Northern Ireland to the EU do not need one.

3. HS product codes

Include the Harmonised System (HS) code so customs authorities can identify the item regardless of language. Use the UK tariff tools at parcelforce.com/tariffcode or gov.uk/trade-tariff.

4. S10 barcode

Untracked items (except those containing only personal correspondence) sent abroad need an S10 barcode on the outside, linking to the customs declaration. For tracked and signature services, the label barcode acts as the S10. Incomplete forms or missing barcodes can lead to extra charges, delays, returns or seizure.

5. VAT and customs duties

Sales of goods abroad are treated as exports and can be zero-rated for UK VAT. The recipient may then need to pay import VAT, customs duties and a handling fee in the destination country, depending on the country, the value, and whether it is a gift or commercial item. Letters, postcards and documents are usually exempt, and import VAT and duties do not apply to items sent from Northern Ireland to the EU.

6. How taxes and duties are paid

Franking services are provided on a Delivered Duties Unpaid (DDU) basis, so Royal Mail’s postal partners collect the import VAT and any customs duty, plus a handling fee, from your customer before delivery.

Customs rules can change, so check Royal Mail’s current international sending guidance or speak to your account manager for the latest requirements. If you are interested in a franking machine, please view our franking machine page here or call us on 01543 572 776.

Frequently asked questions

Do I need a customs form to send goods to the EU?

Yes – a CN22 or CN23 customs declaration is required for overseas items, excluding personal correspondence.

What is a GB EORI number?

A number unique to your business, required when exporting goods abroad; apply at gov.uk/eori.

Who pays import VAT and duties on franked exports?

Franking is Delivered Duties Unpaid, so the recipient pays any import VAT, customs duty and handling fee before delivery.