Selling to the UK or Switzerland from Belgium means crossing a customs border — not just shipping a parcel further. Three things change: you handle the destination country's VAT, you produce customs documents, and you decide who pays the taxes on arrival. Done right, you open two high-spending markets with no hidden surcharge. Done wrong, your customer gets a surprise bill on delivery — and you get a wave of returns.
Here is exactly what to put in place. The thresholds and rates below are current at the time of writing (2026); always check the official figures before you ship.
Since Brexit, the UK and Switzerland are "third countries"
The UK left the EU customs union on 1 January 2021. Switzerland was never part of it. In both cases, every shipment from Belgium is an export (with a customs declaration) and an import into the destination country (with local VAT and, sometimes, customs duty).
The good news: Belgium is an ideal launch point. From Willebroek, the UK is a Channel hop away and Switzerland is at the end of the motorway — and once the framework is set, both flows automate.
Selling to the UK: VAT, the £135 threshold and rules of origin
The £135 threshold decides who collects the VAT
The UK applies a standard VAT rate of 20%. The key point is a £135 threshold (value of the goods, excluding shipping and insurance):
- Order ≤ £135: you, the seller, collect UK VAT at checkout and remit it to HMRC. This requires a UK VAT registration.
- Order > £135: import VAT (and any duty) is collected at the border, paid by the importer or the carrier.
In other words, under £135 the British authorities expect you to do the work. Selling to the UK without a UK VAT number for small baskets risks having your parcels blocked.
Customs duty: aim for 0% via rules of origin
The EU–UK trade agreement allows 0% customs duty for goods of EU origin — provided you meet the rules of origin and include a statement on origin on the commercial invoice. A product made (or sufficiently transformed) in the EU and properly documented passes duty-free. A product imported from Asia and simply re-shipped from Belgium may be taxed: origin is not the warehouse the parcel leaves from.
What is about to change: the end of the £135 threshold
One to watch: the UK confirmed (Budget of 26 November 2025) that it will phase out the favourable £135 low-value parcel regime. It is the same trend as the €3 tax on small parcels entering the EU and the French small-parcel tax: the era of the "exempt small parcel" is closing on both sides of the Channel.
Selling to Switzerland: 8.1% VAT, the CHF 100,000 threshold and duty by weight
The CHF 100,000 threshold that makes you liable for Swiss VAT
Standard Swiss VAT is 8.1% (reduced rate of 2.6% on food, medicine and books). The rule that traps e-merchants: as soon as your annual turnover from "small consignments" to Switzerland (those where the import VAT would be under CHF 5, i.e. roughly CHF 65 of value at the standard rate) exceeds CHF 100,000, you must register for Swiss VAT with the Federal Tax Administration and are treated as the importer — so you charge Swiss VAT at checkout on all your shipments.
In short: while you are small, each parcel is cleared individually; as soon as you take off on the Swiss market, you shift into a registration regime. Anticipate it before you hit the threshold, not after.
The Swiss quirk: customs duty by weight
Unlike most countries, Switzerland calculates its customs duty by gross weight, not by value. A heavy, cheap parcel can therefore cost proportionally more to clear than a light, expensive one. Factor it into your packaging and pricing strategy for the Swiss market. (Up-to-date rules are published by Swiss Post.)
The 4 essential documents
Whether for the UK or Switzerland, every non-EU shipment needs:
- An EORI number — your customs ID to export from Belgium (and a GB EORI on the importer side for the UK).
- A detailed commercial invoice — precise description, value, quantities, and the statement on origin for the UK.
- The correct HS code (customs nomenclature) — it sets the duty rate; a wrong code means a surcharge or a block.
- The export declaration — filed with Belgian customs on the way out.
DDP or DAP? The decision that drives your returns
This is the operational choice that weighs most on customer experience:
- DAP (Delivered At Place): the customer pays VAT and duty on delivery. Frequent result: nasty surprise, refused parcel, return. Avoid it in B2C.
- DDP (Delivered Duty Paid): you prepay taxes and duty, the customer receives the parcel with nothing to pay. Controlled cost, zero friction, no "surprise fee" in the reviews.
To sell smoothly to the UK and Switzerland, DDP is almost always the right choice in e-commerce. It requires rigorous carrier/customs setup — exactly what a fulfilment provider automates for you.
The most common mistake: thinking IOSS covers the UK and Switzerland
Many sellers think their IOSS number settles the matter. It does not: IOSS (Import One-Stop Shop) is for importing goods into the European Union (≤ €150). It applies to neither the UK nor Switzerland, which each have their own system (UK VAT registration, Swiss VAT registration). Confusing the two leaves you with blocked parcels and unpaid VAT.
Checklist: shipping outside the EU from Belgium without nasty surprises
- Active EORI number (EU) and tracking of the VAT registration thresholds (£135 in the UK, CHF 100,000 in Switzerland)
- Destination-country VAT collected in the right place (at checkout or at the border)
- Statement on origin on the invoice to aim for 0% duty in the UK
- Correct, up-to-date HS codes
- Shipping DDP for friction-free delivery
- Packaging optimised by weight for Switzerland
- A carrier suited to each destination and an automated export declaration
How Yaslan handles cross-border for you
Our Belgian warehouse serves the whole EU in 24-72 h, as well as the UK and Switzerland, customs documentation included. Concretely: we prepare your parcels, generate the export documents, handle DDP and pick the best carrier per destination — while you keep an all-in rate from €6.23/order, with no subscription. You sell; we clear the border. Planning to expand to the UK or Switzerland? Let's talk — reply within 4 business hours.
FAQ
Do I need a UK VAT number to sell to the UK from Belgium?
Yes, as soon as you sell goods ≤ £135 in B2C: UK VAT (20%) must be collected at checkout and remitted to HMRC, which requires a UK VAT registration. Above £135, VAT is collected at import.
Does IOSS work for the UK and Switzerland?
No. IOSS only covers imports into the European Union (≤ €150). The UK and Switzerland each have their own import-VAT regime.
At what amount must I register for Swiss VAT?
From CHF 100,000 of annual turnover from small consignments to Switzerland: you become liable for Swiss VAT (8.1%) and are treated as the importer.
How do I avoid customs duty in the UK?
By shipping goods of EU origin and including a statement on origin compliant with the EU–UK agreement: they then pass at 0% duty. Origin depends on the place of manufacture, not the shipping warehouse.
DDP or DAP for e-commerce?
DDP: you prepay taxes and duty, the customer pays nothing on delivery. It is the B2C standard to avoid refused parcels and negative reviews about surprise fees.