As well as the standard despatch documents, you may need to supply additional details and/or documents when sending goods outside the EU.

Harmonised System (HS) Numbers

We advise including the World Customs Organisation 6 digit Harmonised System (HS) tariff number (also known as a commodity code) for each type of goods, along with details of their origin for all export destinations on the commercial/pro forma invoice. This will help Customs authorities to assess and charge the appropriate duties and taxes. You can obtain details of HS tariff numbers from HMRC's Tariff classification helpline on 0845 010 9000.

VAT label 444

When exporting to non-EU countries only, each item over £100 must carry a VAT Label 444 on the outside of the package. You can obtain these and VAT notices from your local Customs VAT office, or the HMRC’s National Advice Service. Always keep your customer receipt as evidence of export.

Terms of delivery

Every parcel exported outside the EU must have the terms of delivery (e.g. Incoterms) on the commercial / pro forma invoice. These terms are recognised by Customs and highlight the payment status of various elements of the journey so that any applicable duties can be calculated.

Euro 48 - Incoterm 20

All other services - CIP Incoterms 2000

When sending goods other than samples, gifts and possessions to destinations outside the EU, 3 copies of a commercial invoice must accompany each package. The specific details required are:

•  3 copies on company headed paper
•  Invoices must be typed and not handwritten
•  An original company stamp or original official signature on each one plus job title
• Sender’s name, address, postcode or zip code, country, telephone, fax, and a contact name
• Receiver’s name, address, postcode or zip code, country, telephone, fax and a contact name
• Buyer’s name, address, postcode or zip code, country, telephone, fax and a contact name
• The VAT numbers of the sender and the buyer or declarations of non-VAT registration
• Date / place
• Invoice number and purchase order no (if applicable)
• Terms of delivery (for Euro 48 service, "Incoterm 20", for all other international services "CIP Incoterms 2000")
• For each type of goods, number of units, the description, HS tariff number, country of origin, unit weight, unit value and total value (see pages 97-100 of our Worldwide Directory for item classifications)
• Total number of items, total weight and total value
• Currency used
• Shipping cost
• Declaration that all invoice information is true and correct
• Business registration details (if appropriate)

Example of Commercial invoice

For samples, gifts and possessions to destinations outside the EU, you may use a pro forma invoice instead, providing the total value does not exceed the country limit. In this case, the addressee may not have to pay Customs duties. It must be clearly marked “Pro forma lnvoice” and include the same information as a commercial invoice plus the following:

• The statement “sample/gift/possession with no commercial value” (delete as appropriate) in the unit value and total value boxes
• Reason for sending (i.e. - “sample for exhibition” or “business gift”, “office relocation” and so on) on the invoice (we suggest near the invoice number)

Note that if there is a commercial value to the goods sent, you must declare this and use a commercial invoice. Otherwise delivery speeds may be delayed.

Example of Pro forma invoice

Please note: These are guidelines only. You should check regularly with relevant organisations for the most up to date requirements. You must keep all supporting documentation including customer receipts for at least three years.

For specific country details, please see our Country information.

To ensure that your goods move quickly and freely, we strongly recommend you contact HM Revenue & Customs National Advice Service on 0845 010 9000 in plenty of time before sending your item.