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UKFT Guide to the EU Import One Stop (IOSS)

12/03/2024

UKFT has published an updated guide for members on EU Import One Stop (IOSS) for UK fashion and textile companies. To access your copy, please contact info@ukft.org. To find out about UKFT membership, visit here.

Great Britain sellers to EU B2C consumers (not companies) are expected to collect and pay EU VAT at the EU country rate and any duty or excise due on all goods sent into the EU. This does not apply to companies based in Northern Ireland which is part of the EU single market.

EU consumers (and the EU Commission) now assume that B2C goods entering the EU from outside the Single Market will be sold on a “Landed” Delivered DDP (Incoterms) basis unless clearly otherwise stated and agreed. Additional charges and delays will be incurred if VAT and duty are not prepaid. The EU consumer has the right to refuse delivery if there are unexpected additional costs when the goods arrive.  

The guide outlines:

  • An explanation of what the Import One Stop (IOSS) is
  • How the IOSS works
  • The benefits of using IOSS
  • The disadvantages of using it
  • Information on selling between Northern Ireland and the EU
  • as well as useful links

Not a member?

For more details on membership click here  or contact info@ukft.org

UKFT has a series of resources available to support UK fashion and textile companies operating in the UK and overseas. Find more details on our resources for selling and international markets. UKFT’s Sustainability 101 series also delves into the core principles of sustainability and what it means for the fashion and textile industry through a series of practical guides and webinars.