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Importing to United Kingdom
Customs duty, VAT, and import regulations — updated 2026
Key facts at a glance
Customs authority
HM Revenue & Customs (HMRC)
De minimis threshold
£135 (~$170 USD)
VAT / sales tax
Import VAT at 20% standard rate
Typical duty range
0–12% under UK Global Tariff
Code system
10-digit UK Trade Tariff commodity codes
Currency
GBP
⚡ 2026 tariff update
Post-Brexit UK Global Tariff applies. UK-EU TCA provides 0% tariffs on qualifying goods with valid proof of origin.
Overview
Since Brexit, the UK operates its own UK Global Tariff (UKGT), separate from the EU. Goods from the EU generally enter at 0% duty under the Trade and Cooperation Agreement (TCA), provided they meet Rules of Origin requirements.
All imports above £135 are subject to import VAT at 20%. Goods under £135 sold by overseas platforms may have VAT collected at point of sale via the IOSS/OSS equivalent scheme.
Import process
1. Goods arrive at UK port (Heathrow, Felixstowe, Dover)
2. Customs declaration submitted via CDS system
3. Duties and import VAT calculated on CIF value
4. Payment before goods are released
5. VAT-registered businesses can reclaim import VAT
Practical tips
✓ Get an EORI number before importing commercially
✓ EU goods: claim 0% TCA rate with a supplier declaration proving EU origin
✓ Use Postponed VAT Accounting (PVA) to account for import VAT on your VAT return
✓ Duty Deferment Account lets you pay monthly rather than per shipment
⛔ Restricted & prohibited goods
Endangered species (CITES), certain food products without UK import licence, firearms, counterfeit goods
Calculate duty for United Kingdom
Get an instant estimate for any product shipped to United Kingdom.
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