UPS International Shipping for Business

Register for a VAT/IOSS Number.

You may need to register for a VAT number in the EU country you’re selling to. (Register here on the European Commission website.)

If you’re selling to customers in multiple EU countries, it might be faster to register for with the Import One-Stop Shop (IOSS). The IOSS was created to facilitate and simplify the declaration and payment of VAT for sales of imported goods with a value less than €150.

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.

If you sell on an online marketplace, the marketplace is responsible for determining the intrinsic value of the goods that you sold on their platform. The VAT for those goods can be paid through the new IOSS platform.

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. Download the EU VAT Shipping Systems Guide to find out how.

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Register for an EORI Number.

An EORI number (Economic Operator’s Registration and Identification number) is a unique identifier assigned to businesses that import and export between EU and non-EU countries to keep track of the movement of goods.

Without an EORI number, your goods may be held at customs until you supply your paperwork in its entirety.

As long as your business is registered for VAT in your own country, you can register for an EORI number via your country’s customs website (listed here).

You will need to enter this number on the commercial invoice included with your shipment.

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Regulatory Compliance - Carbon Border Adjustment Mechanism (CBAM)

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.

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New Computerized Transit System – Phase 5 (NCTS 5)

Background information

The New Computerised Transit System (NCTS) is a system used to submit Common Transit declarations for ground/Road movements. The NCTS ensures that “goods in bond” (goods contained in all shipments transiting Europe with the status NOT CLEARED) can move more easily between the countries of the European Union (*) and the countries of Norway, Liechtenstein, Andorra, Iceland, San Marino, Switzerland, Republic of North Macedonia, Montenegro, Serbia, Turkey, United Kingdom, and Ukraine (hereafter “NCTS countries”).

NCTS - Phase 5 - will be implemented in stages and will come with new data requirements which include 6-digit Harmonised System (HS) codes on commodity line level.

NCTS 5 will be implemented in two phases: (1) TRANSITION phase and (2) POST TRANSITION phase.

1. Transition phase:

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• • Transitional rules are being applied to allow seamless implementation during the period in which phases 4 phase 5 of the NCTS will coexist. Therefore, there are country variations regarding the mandatory 6-digit HS code for NCTS at commodity level.

    • As transitional rules apply, some of the countries have indicated that the inclusion of a 6-digit HS code is optional until the end of 2024, for both import and export movements.
    • When the transition phase ends and, therefore, the countries have implemented NCTS Phase 5, each shipment transported by road using this customs procedure must include a 6-digit HS code.

  • Start dates of the customs procedure vary depending on the country.

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1. Post Transition phase:

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• • A 6-digit HS code for NCTS at commodity level will be mandated for all NCTS countries as defined above.

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Some countries are reporting delays in the implementation of the HS code, therefore, the target date may vary by country.

Shipments impacted:

• Type: Ground/Non-Document. COO Status: different from ‘C’ (not cleared)

• Movement Origin: Any of the NCTS countries listed above.

• Movement Destination:

  • Either any of the NCTS countries listed above (can be within the same country as origin)
  • Any non-EU country

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References:

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.

* Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

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Windsor Framework

From 1 May 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)

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Make sure you can ship it.

Every country has different shipping regulations. Our handy tool will keep you informed.
Look up country-specific shipping restrictions and service options.

There are also rules for special-care or prohibited items.

If you are shipping a large parcel, please be aware of size and weight restrictions.

If you are shipping agri-food consignments:
Agri-food consignments require health certificates and undergo sanitary and phytosanitary controls at border inspection posts. If you’re going to ship these items, contact us to get a special contract. We only accept these restricted commodities with UPS Express services.

It is your responsibility as the shipper to check the regulations and whether the products you are shipping will require inspection.

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Make sure you have accurate info about your customer.

If you sell on an online marketplace, the marketplace is responsible In order to ship goods across borders, you’ll need both a VAT and EORI number, as we’ve mentioned. However, if you are shipping to another business, you will also need to know your receiver’s VAT and EORI numbers.

When you are creating the shipping label, please make sure to include accurate contact information for your receiver in the commercial invoice as well, as UPS may have to contact them if we need to obtain a Power of Attorney form in order to manage the shipment through customs clearance.

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Understanding VAT.

VAT needs to be paid on most goods shipped from, to, and within the EU. The VAT rate is determined by your destination country. The €22 VAT de minimis exemption has been removed. You can read updates about VAT rules here, but this is what you need to know to ship now:

• To determine how much VAT will need to be paid, you need to know the value of your parcel (cost of the goods + transport costs + duties owed).
• You can check the VAT rate for your destination country for the EU or the UK.

Keep in mind, you can always get an estimate of all landed costs by entering a few details about your shipment.

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Who pays duties, taxes or fees on international shipping?

Either the shipper or the receiver will be responsible for payment of duties, taxes and fees. In rare instances, these may be charged to a third party.

When the shipper pays duties, fees or taxes, it is called Delivery Duty Paid (DDP). This can improve the customer experience by providing additional clarity and transparency during the buying process. Delivery Duty Unpaid (DDU) means the receiver will need to pay.

If you do not have a UPS payment account, and are simply paying with a credit card, it will default to DDU, meaning the receiver will have to pay the duties, taxes and fees in order to receive their shipment. By opening up a UPS payment account, you can choose who will pay when you create the shipping label.

If the recipient will be responsible for these charges, we recommend you inform them of this before the transaction, to avoid any surprises. However, if the receiver does not pay, UPS may recover the outstanding amounts from you.

How can a recipient pay for duties and taxes?

When the recipient’s contact details are known, they will be invited to pre-pay any applicable taxes, duties and fees online.

They can also pay at delivery, either using a cashless payment (our drivers are now equipped with devices that allow electronic payment) or with cash, if that is their preference.

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What forms will you need?

If you are shipping within the EU (or domestically), you do not need to fill in any of the below forms.

If you are shipping from an EU country to a non-EU country, you will need to fill in a Commercial Invoice.

• Commercial Invoice – Required for all cross-border shipments. Our shipping tool will help you fill out your Commercial Invoice as you’re creating your shipping label. It is important to provide accurate and specific information in order to avoid customs delays. You will need to print out three copies of your Commercial Invoice to either hand to your driver or include in a secure packing pouch.

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While you are creating your shipping label, you will also be able to print out a copy of the Certificate of Origin form.

• Certificate of Origin – To benefit from the preferential tariffs for your cross-border shipment, the products you are shipping must fulfil all the necessary rules of origin requirements.

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What is a tariff code (or HS code)? Do you need one?

Harmonised System Codes (or tariff codes) are used by customs authorities to identify products being shipped, so they can accurately assess any duties and taxes owed. An incorrect code can lead to customs delays or even fines.

While you don’t need to know your tariff code in order to ship, it is important that you provide an accurate, detailed description of the goods you are shipping (example: ‘men’s knitted jumper’ is better than ‘jumper’, ‘clothing’ or ‘gift’). This will allow us to determine the appropriate code for your goods.

However, to ensure accuracy, you can also look up your code before you create your shipping label.

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