Exporting Food and Drink to the UK — A Practical Guide for First-Time Exporters 

Before your first shipment leaves, a number of registrations need to be in place. These are not optional — they are the foundations of legal export and import. 

Every product you export needs a commodity code (Harmonised Tariff Code). This code determines the customs duties that apply and the documentary requirements at the UK border. 

Under the UK’s Border Target Operating Model (BTOM), food products are classified as high, medium or low risk depending on product type – products of animal origin, plants and plant products, and composite products are each treated differently. Your product’s risk classification determines whether pre-notification, health certification and physical border checks apply. 

For products of animal origin, the UK government publishes a searchable risk category list by commodity code. For plants and plant products, the UK Plant Health Information Portal provides the equivalent resource. 

One important note for Irish exporters: health certification and routine border checks from Ireland into GB were introduced from January 2024. However, these requirements are expected to change significantly when the EU-UK SPS agreement is implemented -currently targeted for mid-2027. In the meantime, compliance with current BTOM requirements is obligatory. 

One of the most important decisions for any first-time exporter is who takes responsibility for the customs process at each end of the journey. This is governed by Incoterms – the three-letter codes embedded in your sales contracts that define who bears cost and risk at each stage. 

Under most Incoterms, your UK customer takes responsibility for import clearance. The exception is DDP (Delivered Duty Paid), where you as the seller take on import responsibility and costs – including UK VAT registration. 

You will also need to nominate a customs agent or 3PL to manage the practicalities of customs declarations. Critically, even when a customs agent prepares and submits declarations on your behalf, you as the exporter remain legally responsible for the accuracy of the information. 

Your commercial invoice is the key document – and it needs to contain 16 specific pieces of information including EORI numbers for sender and buyer, tariff codes, country of origin, Incoterms and certifications. Getting this right from the outset avoids delays and potential HMRC audit issues. 

Beyond customs, a number of product and packaging compliance requirements apply when selling into the UK market. 

UK address requirement — since January 2024, all pre-packaged food sold in Great Britain must carry a UK address for the Food Business Operator (FBO). If you are not based in the UK, options include using your importer’s address, establishing a UK entity, or appointing a third-party authorised representative. 

Labelling – UK labelling requirements broadly follow EU requirements but divergence is possible over time. All pre-packed food must carry the food name, ingredients list (including allergens), net quantity, best before or use by date, and FBO address. If you are selling into Northern Ireland, EU-format labelling requirements continue to apply. 

Extended Producer Responsibility (EPR) — if your UK-registered importer has annual turnover above £1 million and handles more than 25 tonnes of packaging per annum, EPR obligations apply. If you are selling to a UK importer, these obligations may sit with them rather than you – but this needs to be established clearly in your commercial arrangements. 

Deposit Return Scheme (DRS) – the UK is implementing a DRS across all nations from October 2027, covering single-use drinks containers in aluminium, steel and PET plastic from 150ml to 3 litres. If your products fall within scope, DRS logo requirements will apply from October 2027. 

Finding the right 3PL or haulier for UK trade is not just about price. For a first-time exporter, the logistics provider’s ability to support customs compliance – GVMS, IPAFFS pre-notifications, groupage handling – is as important as the transport service itself. 

When briefing a logistics provider, be clear on your product profile, volumes, frequency, customer destinations, any special handling requirements, and your Incoterms. A good logistics partner will tell you exactly what they need from you and when –  and will flag if your paperwork is not ready to move. 

Bord Bia maintains a Logistics Service Providers Database which is a useful starting point for identifying providers with Ireland-UK expertise. 

One of the most common mistakes first-time exporters make is underestimating the total cost of selling into the UK. Beyond the product price, your cost to serve includes delivery and haulage, customs agent fees, UK VAT administration, and potentially UK representation costs. 

Building a realistic cost-to-serve model before your first shipment is essential — and revisiting it as volumes grow will ensure the channel remains commercially viable.