Guides / Germany to UK shipping · Updated 30 September 2026

Shipping goods from Germany to the UK: customs step by step

A shipment from Germany to Great Britain needs an export declaration in the German ATLAS system and an import declaration in the UK's CDS, plus origin evidence if you want zero duty and a GMR for RoRo ports.

This guide is also available in Polish.

Two declarations, two customs systems

Goods travelling from Germany to Great Britain leave the EU customs territory and enter the UK customs territory. That means the consignment is declared twice: once for export in Germany and once for import in the UK. Each side runs its own IT system, applies its own rules and holds its own party responsible. A shipment only runs smoothly when both halves are prepared before the lorry, container or trailer sets off.

This guide walks through the sequence as a German supplier, a UK buyer and a haulier would each see it, using what German customs (Zoll) and HMRC publish officially.

Step 1: identify the parties and their EORI numbers

An EORI number identifies an economic operator in customs declarations. According to German customs, the EU EORI number is recognised throughout all EU member states and replaced the individual national customs numbers in July 2009. German customs also stresses that applying is free of charge and that no third-party provider is needed. In Germany, applications go through the Customs Portal; the paper 0870 form series was accepted only for a transitional period ending on 30 September 2026, so from 1 October 2026 the Customs Portal is the route to use.

On the UK side, GOV.UK explains that you may need a GB EORI number if you move goods between Great Britain and any other country, including the EU. A business normally needs to be established in Great Britain to get one, although an EU business without a GB establishment can still apply in certain cases, for example when it makes transit or temporary admission declarations or acts as a carrier. Before you agree delivery terms, settle who will act as the importer of record in the UK and make sure that party holds the right EORI.

• German exporter: EU EORI number (issued in Germany or another member state)
• UK importer: GB EORI number
• Agents on each side: a clear written instruction saying whether they act in direct or indirect representation
• Haulier: access to the Goods Vehicle Movement Service if the route uses a roll-on roll-off port

Step 2: the German export declaration in ATLAS

German export declarations are handled electronically in ATLAS, the German customs IT system. Its export module, ATLAS-Ausfuhr, is the procedure through which the exporter, or an agent acting for them, submits the electronic export declaration (Ausfuhranmeldung) to the competent export customs office (Ausfuhrzollstelle). Zoll describes a two-stage export procedure: the declaration is lodged with the office of export, and the exit of the goods from the EU is then confirmed at the office of exit.

In practice this means the German side should not treat the paperwork as finished once the goods leave the warehouse. The export has to be closed properly when the goods physically leave the EU, and the exporter needs that confirmation in its own records. Zoll publishes a procedural instruction for ATLAS (Verfahrensanweisung zum IT-Verfahren ATLAS) covering the technical detail; if the German supplier does not file itself, its forwarder or customs agent will.

Step 3: the UK import declaration in CDS

When the goods arrive in Great Britain they must be declared for import in the Customs Declaration Service (CDS). The declaration carries the commodity code, customs value, origin, the procedure code and the importer's GB EORI. It is also where the preference claim is made (see step 4). CDS issues an import Movement Reference Number (MRN), which matters for the RoRo stage below.

Most importers use a customs agent for this step. The type of representation is important: with direct representation the importer remains liable for the duty and VAT, while with indirect representation the agent becomes jointly liable with the importer. Our guide to CDS import declarations and brokers explains what an agent needs from you, and do you need a broker? helps you decide whether to file yourself.

Step 4: claiming zero duty under the TCA

Goods that meet the rules of origin in the UK–EU Trade and Cooperation Agreement can be imported at the preferential rate. Being shipped from Germany is not enough on its own: the product itself must qualify as EU-originating under the product-specific rules. GOV.UK sets out two ways to support the claim:

• Statement on origin made out by the exporter on the invoice or another commercial document.
• Importer's knowledge that the product is originating, based on information the importer holds.

The claim is normally made on the import declaration when the goods enter free circulation. If it was missed, HMRC guidance allows a claim within three years of importation, with duty repaid when valid proof is provided. Importers must keep the statement on origin for four years from the date of importation, and exporters must keep their copies and supporting records for four years from the date the statement was made out. Customs may verify a claim before or after release, and for statement-based claims can ask the exporting country's customs authority for help.

Ask your German supplier early whether the goods are originating and whether they will provide a statement on origin. Goods merely resold from Germany but made elsewhere, for example in Asia, will usually not qualify and duty will then be payable at the standard rate. Import VAT is due either way.

Step 5: RoRo crossings, GVMS and the GMR

Most road freight from Germany crosses the Channel or North Sea through roll-on roll-off ports that use the Goods Vehicle Movement Service (GVMS). Here the haulier, or a trader registered with GVMS, creates a goods movement reference (GMR) before departure. For EU-to-GB movements, GOV.UK lists the import MRN from CDS among the references linked to the GMR.

The driver presents the GMR at the port of departure; the carrier explains how that works at each location. After arrival in Great Britain, the driver uses the GMR in the GOV.UK service that shows whether the goods must report for an inspection. If the import declaration has not been lodged in time for the GMR to include its MRN, the vehicle can be delayed, so the UK agent needs the commercial documents before the truck reaches the port.

Documents to line up before collection

If you are importing into Germany instead

The reverse direction works on the same principle but with the roles swapped: the UK side exports through CDS and the German side declares the goods for import in ATLAS. If that is your flow, see this overview of German import clearance through the ATLAS system. For an idea of what drives costs on either side, read the cost guide.

Related guides

• How remote customs clearance works for UK–EU shipments

• Importing from Poland and the EU into North West England

• 15 UK–EU customs terms explained in plain English

Sources

• ATLAS-Ausfuhr (Zoll, Germany)
• EORI number (Zoll, Germany)
• Get an EORI number (GOV.UK)
• Claiming preferential rates of duty between the UK and EU (GOV.UK)
• Get a goods movement reference (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.