For parcels with a market value of less than £135:
You must register to obtain a UK VAT number and a GB EORI number and enter this information in the importer/recipient block of the CN23. This information must also be included on your invoice. You will need to collect the UK VAT at the time of the order and pay it to the UK tax authorities via your registration.
You will not be charged a £12 customs clearance fee but will be charged a Brexit surcharge of €4.40 per parcel (not directly related to the customs clearance operation).
For parcels with a market value of more than £135:
There is no need for UK VAT registration or GB EORI registration, as customs duties and taxes are calculated during customs clearance on import and collected by Parcelforce from the recipient.
In addition, Parcelforce will charge the recipient a customs clearance fee of £12 for parcels valued at less than £873.
For parcels with a value of more than £873, Parcelforce will charge the recipient a customs clearance fee of £25. In all cases, the Brexit surcharge of €4.40 per parcel (not directly related to the customs clearance operation) applies.
