Doing business with the UK

Importers and exporters doing business with the UK are subject to declarations at customs, inspections, and mandatory import and export documentation. In this article, you can read more about the business opportunities that the UK has to offer, and how to comply with regulations when importing and exporting goods and services.

The current situation when doing business with the UK

More cooperation EU and UK

Since 19 May 2025, the EU and the UK have been in talks for more cooperation. Many of the old agreements have lapsed because of Brexit. The talks are mostly about security. Defence, for example. And about trade between the EU and the UK. For instance, British and European fishers are allowed to continue fishing on each other's fishing grounds. Previously, this was allowed until June 2026. This period has been extended to 30 June 2038. 

UK controls on medium-risk fruit and vegetables from the EU have also been postponed until 31 January 2027. You will not need a health certificate as an exporter until then. These products include tomatoes, grapes, plums, cherries, peaches, and peppers.

Trade with UK

Dutch businesses export more goods to the UK than they import. Their main exports are mobile phones, machinery, meat and meat products, and flowers and plants. From the UK – which consists of England, Scotland, Wales, and Northern Ireland – they mainly import oil and gas products and computers.

Opportunities

The UK is an interesting market for Dutch SMEs. The various post-Brexit regulations have created additional hurdles. Some businesses are  pulling out because of this, which creates opportunities for new entrants. Opportunities for Dutch businesses lie primarily in supplying:

• Services and software for AI and cybersecurity.
• Medicines and high-tech equipment for the healthcare sector. 
• Machinery and components for the construction and agricultural sectors.
• Machinery and components for the generation and storage of clean energy.

Trade statistics

In Access2Markets, you can find trade statistics on trade between the Netherlands and the UK. Using your product’s HS code, you can find not only general information but also specific details on imports and exports.

• Select ‘the Netherlands’ under ‘reporting countries’.
• Then select ‘United Kingdom’ under ‘partners’.

Payments

Do you pay British suppliers in euros? If so, use the SEPA system. Do you pay in British pounds? Opt for an international payment. This usually costs more than a euro payment. In both cases, you will need your British supplier’s IBAN number.

Do you supply products to a UK customer? Payment terms vary by sector and customer. Larger businesses in particular often use terms of 30 to 90 days.

Payment in arrears (achteraf betalen) involves greater risk, as you deliver first and are paid afterwards. By using a different payment method, you reduce the risk of late or non-payment. Consider payment in advance or a Letter of Credit (L/C).

Also bear in mind the exchange rate of the British pound against the euro. Exchange rate fluctuations are common and can affect your profit margin.

Imports from the UK

You import a product from outside the EU using an import declaration. You pay import duties and other levies for this. The amount you pay depends on the product’s commodity code.

The EU has a trade agreement with the UK. As a result, you sometimes pay less or no import duties. The condition is that the product has UK preferential origin. You prove this with a preferential invoice declaration from your UK customer. This document is called an ‘Attest of origin’. You often need additional documents and certificates when importing products from the UK into the EU.

Check the product requirements

You may only import products if they comply with European rules, quality marks and directives. All products must be safe before they are placed on the market.

Export to the UK

The UK is a country outside the EU. This means you must submit an export declaration to the Customs Administration of the Netherlands when sending goods to the UK. You will need an invoice, a packing list and transport documents. Additional documents may sometimes be required.

In the UK, your customer pays import duties and UK VAT. Your customer pays lower import duties if you use a preferential invoice declaration. You may only include this text on your invoice if your products are of preferential EU origin.

On the invoice to your UK customer, you should state 0% VAT. In your business records, you must provide evidence that the goods have left the EU. You can use payment receipts or transport documents for this purpose.

Additional UK customs rules

Under the Border Target Operating Model (BTOM), UK Customs checks all products entering the UK. These rules also apply to Dutch exporters.The final phase of BTOM came into effect on 31 January 2025. As a result, a Safety and Security Declaration for UK Customs is mandatory for all import consignments from the EU. 

To arange this, you must submit an Entry Summary Declaration. Your forwarder will arrange this declaration and will need information from you for this purpose. This includes a copy of the health certificate. This may be a scan, such as a PDF file.

Product requirements in the UK

The UK has different product requirements (in Dutch) than the EU. It also uses different standards for products. For example, the UK market uses UKCA marking instead of CE marking.

Northern Ireland

Northern Ireland has a special status within the UK. Doing business with a Northern Irish business works in the same way as with an EU country. You do not need to submit an export declaration and your customer does not pay import duties. You reverse charge VAT to your Northern Irish customer. This is known as an intra-Community supply (intra-communautaire levering).

Transport

Logistics service providers in the Netherlands are familiar with customs regulations in the UK and the EU. They will process your shipment quickly and can also handle your customs paperwork.

Transport to and from the UK is usually by sea container or air freight. Always make clear arrangements with your British business relation. Agree on the appropriate Incoterms® together and include them in the contract.

Pre-register via Portbase

Do you transport via ferry or shortsea terminals? Then submit a digital pre-notification of the customs documents via Portbase. Agree who will do this: you, your UK business partner, freight forwarder, customs agent or the carrier. Without a pre-notification, a carrier will not be allowed access to the terminal. You take out a subscription with Portbase for the following services: 

• Import pre-notify
• Pre-notify export
• Track & Trace Export.

Provision of services in the UK

Do you provide services in the UK from the Netherlands? In that case, you will usually not charge Dutch VAT to UK customers. They declare the UK VAT themselves under UK's national reverse charge scheme.

Other rules

As the UK is not an EU country, you cannot simply work in the UK, even if it is for a temporary job. UK rules apply. For example, if you are a freelancer doing a job in the UK, you will need a visa. The same applies if your employee is installing or maintaining machinery. There are also special rules for items you take with you to the UK in your van.

Making contacts

Finding the right buyers or suppliers takes time. Be aware of cultural differences. Dutch people tend to be more direct than the British. A British person is more likely to focus on building a relationship, whereas a  Dutch person is more likely to focus on the business agreement. But the Dutch tend to be somewhat more informal in conversation. There are also cultural differences within the UK. The Dutch way of doing business is most similar to that in southern England, in the London area. 

Various organisations help you search for possible business partners. Sometimes you pay a fee for this service.

• RVO’s Zakenpartnersupport Op Maat (in Dutch) helps you find reliable foreign business partners. RVO helps you with an initial introduction.
• Enterprise Europe Network (EEN) is a professional network of 600 organisations in more than 60 countries, including the UK. The digital database of EEN contains profiles of companies from the UK that are looking for cooperation partners.
• The Netherlands British Chamber of Commerce (NBCC) also assists Dutch companies in entering the British market.

Contracts

Contracts are important in the UK. This is because the UK has less mandatory law than the Netherlands. In the UK, a judge primarily looks at what has been agreed in the contract. It is not possible to exclude liability in your contract. This is regulated by the Uniform Contract Terms Act 1977 (UCTA).

RVO provides further information on doing business with the UK (in Dutch).