Brexit transformed trade between the United Kingdom and the European Union from frictionless single‑market movement into international trade governed by the EU–UK Trade and Cooperation Agreement (TCA) and full customs procedures. Legally, goods moving between the UK and the Netherlands are now treated as imports and exports: customs declarations, commodity codes, valuation rules, and rules of origin apply. The TCA allows zero tariffs and zero quotas only when products meet specific rules of origin, otherwise duties may be due. Transport times, paperwork and compliance responsibilities have increased for carriers, shippers and consignees on both sides.
New Documentation Requirements
Importers and exporters must provide more detailed documentation than before. Key documents include a GB EORI number for UK traders dealing with the EU, an electronic customs declaration (import/export), a commercial invoice showing value and origin, a packing list, and the consignment note (CMR) for road transport. Proof of origin is essential to claim preferential tariff treatment under the TCA. Electronic submission through national customs systems is mandatory and errors can trigger delays or fines.
Border Controls
Border controls have been strengthened and phased in, affecting how consignments are processed at ports and terminals. Carriers and importers face tighter requirements for pre‑lodged data and documentary checks. Important control types include:
- Security Checks – pre‑arrival safety and security filings (e.g., ENS/ICS) are required to manage risk and allow screening before goods enter the EU or UK.
- Sanitary Inspections – foodstuffs of animal origin and high‑risk food require health certificates and may be subject to documentary and physical checks at designated control points.
- Phytosanitary Inspections – plants, seeds and related products need phytosanitary certificates and can be inspected to prevent pests and diseases.
Carriers must also comply with INS (Import Notification System) or equivalent national notification rules that tighten data submission and arrival notifications; failure to provide accurate pre‑arrival information can result in refused entry or fines.
VAT Changes
Postponed VAT accounting remains a key cash‑flow tool but the procedures have been adjusted. In many EU Member States, including the Netherlands, import VAT can be deferred or accounted for in the VAT return rather than paid at the border, subject to national schemes and registration requirements. The UK introduced its own deferred accounting options for imports into Great Britain. Shipments valued up to £135 are treated differently for VAT and customs: the UK removed the low‑value consignment relief, meaning VAT is due on low‑value imports and sellers or marketplaces may be responsible for collection. These changes require businesses to review invoicing, marketplace responsibilities and VAT registration thresholds.
Courier Shipments and Personal Luggage
Courier and postal consignments now require customs documentation such as CN22 or CN23 forms for small parcels, and commercial invoices for business shipments. Carriers often require electronic customs data to be pre‑lodged. Limits on goods in personal luggage remain governed by customs allowances and excise rules; travellers should declare dutiable or restricted items and be aware that duty‑free allowances differ from the pre‑Brexit era.
The Key Changes in a Nutshell
The post-Brexit customs landscape is defined by formality, digitalization, and lead time. The most significant changes include the mandatory use of dual EORI numbers, the requirement for Export Health Certificates for agri-food products, and the end of “just-in-time” logistics due to mandatory pre-notifications. The border is no longer invisible; it is a digital and physical checkpoint where data accuracy is as important as the cargo itself.
Brexit’s Effects on Customs Procedures
From a procedural perspective, Brexit has increased complexity for both UK and EU traders. For the UK, reintroducing full customs controls restores sovereign regulatory control but raises costs and friction for exporters. For EU countries like the Netherlands, businesses face higher administrative overhead and potential delays, but the TCA mitigates tariff exposure when origin rules are met. Overall, the change is neutral to negative in the short term because of added paperwork and transitional friction. In the medium term, firms that invest in compliance, digital filing and supply‑chain transparency can reduce delays and reclaim efficiency. Cross‑border logistics providers and customs agents become more valuable as intermediaries.
For companies trading regularly between the UK and the Netherlands, working with an experienced local customs broker can significantly reduce risk and administrative burden. A partner such as OTS Broker provides on-the-ground expertise through its dedicated Netherlands branch, supporting import, export and transit procedures.