Cross-Border Shipping Rules and Regulations

Effective January 1, 2025, a new German postal law will require that parcels weighing between 10 and 20 kg, as well as those over 20 kg, display a clearly visible weight-class icon, for example, on the label.

To comply with this regulation, UPS shipping labels for parcels to Germany will be updated accordingly.

How to prepare:

• UPS Systems: Labels generated from UPS systems, such as UPS.com, CampusShip, WorldShip, and Ship API, will automatically include the required weight-class icon.
• WorldShip Users: Please ensure you are using the latest version, as only the most recent version will generate compliant labels.
• Custom Labels: Customers creating their own labels (e.g., Host to Host) will receive specific labeling requirements from UPS to comply with these new regulations.

Correct weight-class indication is essential for compliant labeling. It is crucial that customers provide accurate weight information when submitting shipment details to UPS.

Starting 12 November 2024, U.S. Customs & Border Protection (CBP) will strictly enforce new regulations requiring precise descriptions for goods in Air Cargo Advanced Screening (ACAS) for shipments to the U.S. or transiting via the U.S.
Shipments with vague or incomplete descriptions may face delays at the point of origin.

It is the shipper’s responsibility to provide accurate descriptions in shipping systems and printed documentation (when applicable). Descriptions must clearly answer:

• What is it?
• What is it made of?
• What is it used for?
• Any additional relevant details (e.g., size for water bottles, gender for clothing).

For more guidance, please refer to the CBP’s official guide on descriptions.

From 31 March 2025, new rules for air shipments from the 27 countries of the European Union to Northern Ireland will be implemented under the new Windsor Framework.

Shippers located in EU27 countries must provide:

• A commercial invoice for each air shipment (watch this video for guidance)
• The harmonised tariff code (also referred to as the commodity code) for each item on the shipment
• Commodity description of goods at item level
• Value and currency at item level

Please refer to these materials for additional and specific guidance:

UPS Infographic (for EU Shippers)
How to find your Export Tariff Code easily (video)
How to complete a Commercial Invoice for exports (video)

CBAM is a price adjustment tool introduced to equalize the price of carbon emission between EU domestic products and imports. This applies to imports into the EU for designated goods based on their CO2 emissions in the production process outside the EU. The aim is to prevent carbon leakages.

As of 1 October 2023, we have entered the transitional period, during which importers of CBAM goods are required to submit quarterly reports containing various information such as, among others, quantities, origin countries, greenhouse gas emissions and (If applicable) carbon price due in the country of origin.

If you wish to know more about CBAM you can download a factsheet with more information about CBAM here and visit the official CBAM European Commission dedicated page.

Disclaimer:
Following the adoption of the EU Regulations (EU) 2023/956 (10/5/23) and (EU) 2023/1773 (17/8/23) the Carbon Border Adjustment Mechanism (CBAM) has started to apply with a transitional period until 31 December 2025.

Pursuant to these Regulations, UPS has a possibility to opt out of the CBAM reporting obligations for importers established in a Member State.

Hereby, UPS notifies its decision not to carry out the CBAM reporting obligations provided in Articles 33 and 35 of the CBAM Regulation, on behalf of those importers established in a Member State for which UPS is acting as an indirect customs representative.
Therefore, it will be a legal obligation of such importers, to submit a report (“CBAM report”) containing information on the goods that they import into the EU during a given quarter of a calendar year, no later than one month after the end of that quarter. This report must be submitted to the CBAM Transitional Registry.

We invite you to contact the National Competent Authority for CBAM purposes (NCA) of the Member State where you are established for further information on CBAM-related reporting obligations.
You may also find relevant information on CBAM on the European Commission’s dedicated webpage.

As of December 1st, 2023, Germany will transition to NCTS, phase 5.​
New information is required to be provided when exporting from Germany to a non-EU country, importing to Germany from a non-EU country, and for goods transiting the EU via Germany. ​

When filling in your commercial invoice, which stays a mandatory document, the following requirements are valid:​

• For export shipments that are below the value of EUR 1,000 and do not require a formal export clearance: a 6-digit HS code should be provided if available.​
• For export shipments that are processed through a formal export declaration process: An export Movement Reference Number (MRN) and an 8-digit HS code are mandatory.

To find out how to easily identify the appropriate tariff code for your product watch this video and then visit the government website.​
If you want more guidance on how to fill your Commercial Invoice correctly, watch this video.

General information about export declaration

With the migration to AES 3.0 the carrier needs to be indicated in the export declaration as follows:​
United Parcel Service Deutschland S.à.r.l. & Co. OHG / EORI DE2443147 0000

If you are shipping into or via the European Union (EU) countries, Norway, or Switzerland, please be aware that from 1st March 2023 (subject to a deployment window), the EU has implemented a new release of the customs pre-arrival security and safety program, Import Control System 2 (ICS2). You can read more about ICS2 here.

To ensure compliance and a fast and efficient clearance process, please provide:

• 6-digit HS code for every item - To learn how to identify the right tariff code easily for your product, you can visit the EU Commission site.
• Your EU receiver’s EORI number - To know more about the EORI number, watch this video.
• An accurate goods description – This should answer what is the item you are shipping, what is made of and what is intended for.

If you want more guidance on how to fill your Commercial Invoice correctly, watch this video.

Brexit has made shipping to the UK more complex. But don't worry, we've got you covered and will be by your side during your exporting journey, whether you’re a seasoned exporter or are about the send your first shipment to the UK. Consult our guide about Brexit.

Find out what has changed as of 1 July 2021 and how it may impact your business when exporting to customers in the EU. We do not control or oversee governmental regulations, including the EU VAT reform rules and regulations. We are providing information that may assist you with your shipments into the EU, and should not be relied on as legal or tax advice.

If you’re a consumer purchasing goods online from outside the EU:
Download the EU VAT Reform Guide for EU Consumers

If you’re a business importing goods from outside the EU:
Download the EU VAT Reform Guide for EU Businesses

If you have registered for an EU Import One Stop Shop (IOSS) number, we can store it in our UPS shipping systems, eliminating the need for you to provide this number each time you make a shipment. To do so, please complete and return below Power of Attorney (POA) document.

Download the POA Form to Submit Your IOSS Number to UPS for Storage

If you do not provide UPS with the Power of Attorney document, please ensure that your IOSS number is entered in your UPS shipping system for each shipment that meets the criteria.

In order to register for the Import One Stop Shop (IOSS) you must have an EU-based establishment. If you do not, you will need to appoint an intermediary to register and settle VAT for applicable EU imports via the IOSS platform on your behalf.

UPS has selected the tax consultant PwC* to offer IOSS intermediary and compliance services for our customers who do not have an EU-based establishment.

If the UPS customer chooses to work with PwC, the IOSS intermediary and compliance services on offer include:

• Managing the application for an IOSS number
• Preparing and submitting IOSS VAT returns based on sales data provided by the UPS customer
• Managing communications with the VAT authorities
• Providing monthly information regarding VAT payments
• Relevant updates that might affect UPS customer’s business by means of periodic newsletters.

You can find further information about the IOSS intermediary and compliance services on the PwC website.**

*PwC refers to PwC Business Advisory Services bv. The performance of the services by PwC will be subject to a client acceptance procedure and necessary independence approvals and clearance. The word ‘client’ throughout this text refers to UPS customers which choose to work with PwC and which pass PwC’s client acceptance procedure.

**UPS cannot take responsibility for pages maintained by external providers and takes no responsibility for information contained on external links from this website. UPS referrals are made for convenience only and UPS makes no representations or warranties related to any services provided by PwC or for the fitness or ability of PwC to provide such services. UPS does not assume responsibility and shall have no liability for the content or accuracy of any advice offered by PwC.