Our step-by-step guide for UK exporters of seafood

Exporting seafood from the UK requires your business to be properly registered, your products have to meet regulatory standards both here and in the destination country and all customs requirements have to be in place

Step 1: Register as a Food Business Operator (FBO) and obtain an EORI number

Before exporting, your business must be registered as a Food Business Operator (FBO) with your local authority to demonstrate compliance with food safety standards. You will also need an Economic Operator Registration and Identification (EORI) number, which is essential for completing customs declarations and is a legal requirement for all UK businesses involved in international trade. 

Step 2: Confirm Market Access Requirements and Register with Destination Authorities

You must check whether your chosen market permits imports of UK seafood and if your specific product has market access to the country of destination. Some countries, including EU, China, and Vietnam, also require UK businesses or their processing establishments to register with their authorities before exports can begin. For EU exports, exporters must be registered in TRACES NT to use health certificates.

Step 3: Agree commercial terms with your buyer

It is vital to agree Incoterms with your overseas buyer, as these determine who is responsible for paying duties, taxes, and handling customs procedures. For example, under Delivered Duty

Paid (DDP) you as the exporter must cover duty and VAT in the destination country, whereas under terms like Free On Board (FOB) or Cost Insurance & Freight (CIF), responsibility lies with the importer. These terms should be clearly stated on contracts and invoices to avoid disputes.

Step 4: Identify the correct commodity code

Seafood products must be classified with the correct commodity code, which determines tariff rates, VAT, and rules of origin obligations. You can find your code using the UK trade tariff tool or apply for an Advance Tariff Ruling if you need legal certainty for up to three years. Using the wrong code can lead to fines, delays, or retrospective duty charges, so accuracy here is essential.

Step 5: Check tariffs, VAT, and preferential origin

Once you have the commodity code, you should check the tariffs and VAT rates that apply in your destination market. If the UK has a Free Trade Agreement with that country, you may be able to access reduced or zero tariffs, provided your seafood meets the rules of origin criteria. If these requirements are not met, then the standard Most Favoured Nation (MFN) tariff will apply.

Step 6: Consider special customs procedures

Special customs procedures may allow you to suspend or reduce duty charges depending on how your seafood is processed, stored, or used. Options include inward or outward processing, customs warehousing, and authorised use relief, which is often available for fish products used for specific industrial purposes. Using these procedures requires prior approval from HMRC, but they can offer significant cost savings in the right circumstances.

Step 7: Prepare documentation and certification

Exports of seafood require a full set of documents to accompany each shipment. This normally includes a commercial invoice, packing list, and transport document such as a Bill of Lading or Airway Bill. Most destinations will also require an Export Health Certificate (EHC) and, for wild-caught fish, an Illegal Unreported and Unregulated (IUU) catch certificate. If your seafood has been processed or stored in another country, a processing or storage statement may also be needed.

Step 8: Arrange transport and logistics

Seafood is highly perishable, so choosing a logistics provider with expertise in cold chain management is critical. You should ensure that goods are transported under the correct temperature conditions, properly labelled, and covered by insurance. Coordinating timing and routes with your buyer is also important to prevent spoilage or rejection of consignments.

Step 9: Submit Your export customs declaration

All seafood exports must be declared to HMRC using your EORI number and the correct customs procedure code. The declaration will also include supporting documents such as invoices and certificates. While it is possible to complete declarations yourself, most exporters appoint a customs agent or freight forwarder to ensure accuracy and reduce the risk of delays at the border.

Step 10: Manage VAT and recordkeeping

Seafood exports are often zero-rated for VAT, but they must still be recorded in your VAT returns if you are VAT-registered. This means you can usually reclaim input VAT paid on overheads such as transport or packaging. Accurate recordkeeping is essential for VAT compliance and for meeting HMRC audit requirements, so ensure you retain all invoices, declarations, and certificates linked to your exports.

Step 11: Stay informed of regulatory changes

The global seafood trade is constantly affected by regulatory and market changes, including updates to tariffs, SPS requirements, and customs rules. Exporters should regularly monitor regulatory changes to ensure your trade remains compliant.