A pallet from the United Kingdom to France needs customs formalities since Brexit: EORI numbers, an export declaration in the UK and an import declaration in France, plus a commercial invoice with commodity codes and origin. It travels under a CMR consignment note, and the Incoterm decides who does what. From Ireland, an intra-EU movement, there are no customs formalities.
The short answer: UK to France means customs, Ireland to France does not
A pallet from the United Kingdom to France crosses a customs border: export declaration in the UK, import declaration in France, EORI numbers, commodity codes. A pallet from Ireland, an EU member state, needs none of that. In both cases the goods travel under a CMR consignment note with a commercial invoice, and the Incoterm decides who does what.
EORI numbers: GB for the UK business, an EU number for the French importer
An EORI number identifies a business to customs. A UK exporter needs one starting with GB to lodge the export declaration; the French importer needs an EU EORI number for the import declaration. Without both, the goods cannot be declared, and the pallet waits at the border until the numbers are supplied.
The UK export declaration and the French import declaration
The export declaration is lodged in the UK’s Customs Declaration Service before the goods leave, usually by a customs agent. The import declaration is lodged in France for the importer of record, who pays any duty and the import VAT. Both are compulsory, and their charges are not included in the online price.
Commodity codes, origin and the zero tariff
Every product on the invoice needs a commodity code, which sets the duty rate. Goods that originate in the UK and meet the rules of origin of the EU–UK Trade and Cooperation Agreement enter the EU at a zero tariff, provided the exporter’s statement on origin supports the claim. Goods merely resold from the UK do not qualify.
The commercial invoice: what it must show
The commercial invoice identifies the goods, their quantity, value and currency, and supports both customs declarations. For a shipment from the UK to France it shows the commodity code and origin of each item, the Incoterm, the EORI numbers and, where preference is claimed, the statement on origin. For Ireland, it carries both VAT numbers instead.
VAT: export zero-rating, import VAT and the reverse charge
A UK sale of goods to a French business is zero-rated in the UK as an export, provided you keep proof that the goods left the country; the importer then pays French import VAT. Between Ireland and France, the sale is an intra-Community supply, invoiced without VAT, and the buyer accounts for the VAT under the reverse charge.
VIES is the EU system for checking that a VAT number is registered for intra-Community trade: check an Irish or French partner’s number before a first sale. Our transport invoice follows its own rule: a business established outside France is invoiced and charged ex VAT, with no French VAT.
The CMR consignment note explained box by box
The CMR consignment note is the document of international road transport, defined by the CMR Convention, which applies between the United Kingdom and France just as it does within the EU. It records the contract of carriage, describes the goods handed to the haulier and serves as proof at collection and on delivery.
| Box | Content | Who fills it in |
|---|---|---|
| Sender (shipper) | Company name, full address, contact and phone | Shipper |
| Consignee | Company name, delivery address, contact and phone | Shipper |
| Place and date of taking over | Collection address and date | Shipper, confirmed by the driver |
| Goods | Number of pallets, description, marks, gross weight, ADR details if any | Shipper |
| Carrier | Haulier’s name, vehicle registration, driver’s signature | Haulier |
| Reservations | Remarks on the condition of the goods at collection or delivery | Driver and consignee |
Who signs what, and what a clean POD looks like
The shipper and the driver sign at collection; the consignee signs on delivery. The consignee’s signed copy is the proof of delivery, or POD. A clean POD carries a legible name, a date, a time and no remarks. If the goods arrive damaged or short, the consignee writes precise reservations on the CMR before signing.
Incoterms for UK–France road freight: EXW, FCA, DAP, DDP
Incoterms split the tasks, costs and risks of transport between seller and buyer, including who handles each customs declaration. Under EXW the buyer does everything, even the export declaration; under FCA the seller clears the goods for export; under DAP the seller delivers and the buyer clears them for import; under DDP the seller does everything.
| Incoterm | Who books the transport | Export declaration | Import declaration |
|---|---|---|---|
| EXW — ex works | The buyer | The buyer | The buyer |
| FCA — free carrier | The buyer | The seller | The buyer |
| DAP — delivered at place | The seller | The seller | The buyer |
| DDP — delivered duty paid | The seller | The seller | The seller |
Your Incoterm decides who books the transport
Under EXW or FCA the buyer books and pays for the haulage; under DAP or DDP the seller does. A UK exporter selling DAP to a French customer books in the “To France” direction; a UK importer buying FCA from a French supplier books in the “From France” direction. Either way, the price appears online in 30 seconds.
Excise goods: whisky, gin, beer and wine
Whisky, gin, beer and wine moving between the UK and France are excise goods: on top of the customs declarations they need excise documents and an authorised consignee, and duty may be due on arrival. Within the EU, duty-suspended movements travel under an electronic administrative document raised in EMCS. Check the procedure with your customs agent before booking.
Hazardous goods: ADR documents and a quote request
Dangerous goods travel under the ADR agreement, which both the UK and France apply. The shipper supplies the UN number, proper shipping name, class and packing group, a transport document and approved packaging. ADR goods are not covered by the online price: describe them in a quote request and you get a reply in under 2 working hours.
Products with extra rules: food, plants, cosmetics, medical devices
Some goods carry sector rules on top of customs. Products of animal origin and many plants need health certificates and border checks when they enter the EU from the UK; cosmetics need a responsible person in the EU; medical devices need the conformity marking required in the EU. The consignee will ask for these documents.
Insurance and claims: CMR limits versus ad valorem cover
The haulier’s liability under the CMR Convention is capped by the weight of the goods, regardless of their value. Ad valorem insurance, chosen when you book at 0.8% of the declared value, covers the actual value. A claim starts with precise reservations on the CMR and written notice within the time limits set by the Convention.
Document checklist before you book
Before the vehicle arrives, check that each document exists and matches the physical load. A mismatch between the CMR, the invoice, the customs declarations and the pallets actually presented is the leading cause of disputes and delays at the border. This list fits on one page and takes two minutes to read.
- CMR pre-filled with the shipper, consignee, pallet count, gross weight and description of the goods.
- Commercial invoice with commodity codes, origin, Incoterm and EORI numbers, matching the pallets presented.
- For the United Kingdom, export and import declarations arranged with a customs agent; for Ireland, VAT numbers checked on VIES.
- Excise documents, ADR transport document or health certificates where the goods require them.
Get the price with your paperwork ready
FAQ
- Do I need an EORI number to send a pallet from the UK to France?
- Yes. Since Brexit, a UK business needs an EORI number starting with GB to export goods to France, and the French importer needs an EU EORI number for the import declaration. Both appear on the customs declarations. A business shipping from Ireland, an EU member state, needs no EORI number for a pallet to France.
- Is a CMR consignment note needed between the UK and France?
- Yes. The CMR Convention applies to the international carriage of goods by road between contracting countries, which include the United Kingdom, Ireland and France. The consignment note records the contract of carriage, proves what was handed over and fixes the haulier’s liability. In practice it is drawn up from your booking, and you check and sign it at collection.
- Who pays the import VAT and duty in France?
- The importer of record, usually the French buyer under DAP or FCA. Under DDP the UK seller takes on that role, which normally requires an EU presence or a fiscal representative to recover the VAT. UK-origin goods that meet the rules of origin enter at a zero tariff, but the import VAT is still due.
- Are customs clearance charges included in the online price?
- No. The online price covers the transport, with the current fuel surcharge. The offer flags the customs formalities for the United Kingdom, Gibraltar and the other destinations outside the EU customs union, but clearance charges are not included. Arrange the export and import declarations with a customs agent before collection.
- Can I ship whisky or wine to France on a pallet?
- Yes, between businesses, but as excise goods: they need customs declarations, excise documents and a consignee authorised to receive them, and duty may be due on arrival. The rules differ for duty-paid and duty-suspended goods, so check the whole procedure with your customs agent before you book the transport.
- Why is DAP usually better than DDP for UK exporters?
- Under DAP, delivered at place, the seller arranges the transport to the buyer’s site, with risk passing on arrival before unloading, while the French buyer clears the goods for import. Under DDP the seller becomes the importer in France, which normally requires an EU presence or a fiscal representative. DAP keeps each party on its own side of the border.