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🇬🇧Post-Brexit · UKGT · 2026

UK Import Duties & Customs Rates 2026

Since Brexit, the UK applies its own UK Global Tariff (UKGT) — separate from the EU. Calculate your exact UK landed cost: duty + 20% Import VAT + freight, in under 60 seconds.

UKGT rates verifiedImport VAT includedUK-EU TCA rulesEORI & CDS guidance

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Post-Brexit: UK and EU are now separate customs territories

Since January 1, 2021, goods moving between the UK and EU require full customs declarations in both directions. UK importers from the EU pay UKGT duty (0% for most goods under TCA rules of origin) plus 20% Import VAT. UK importers from China, US, or other non-EU countries pay the full UKGT rate.

UK Import Duty Rates by Product — 2026

UKGT rates + 20% Import VAT for standard goods. EU origin: 0% under TCA (rules of origin required).

ProductHS ChapterUKGT DutyImport VAT
Electronics / computers8471–85420%20%
Clothing & apparel6100–62170–12%20%
Footwear6401–64060–17%20%
Furniture9401–94030–6.5%20%
Steel (flat-rolled)7208–72120–8%20%
Vehicles (passenger)87036.5%20%
Pharmaceuticals30040%0%
Food & beverages0201–22090–25%0–20%
Plastics & polymers3900–39990–6.5%20%
Machinery & equipment8400–84870–4.5%20%

Rates are indicative UKGT MFN rates. Use the calculator above for your specific HS code and origin country.

How UK Import Duty is Calculated

1

Customs Value (CIF)

UK customs value is typically calculated on a CIF basis — the cost of goods plus insurance and freight to the UK port of entry. This is the base for both duty and Import VAT.

2

UKGT Duty Rate

Apply the UKGT duty rate for your HS code and origin. EU goods with proof of origin: 0% under TCA. All other origins: standard UKGT MFN rate (check trade.gov.uk).

3

Import VAT (20%)

Import VAT at 20% is applied on: customs value + duty. VAT-registered businesses can reclaim via Postponed VAT Accounting. Non-registered importers pay at the border.

UK Total Import Cost Formula

Duty = CIF Value × UKGT Rate

Import VAT = (CIF Value + Duty) × 20%

Total Landed Cost = CIF Value + Duty + Import VAT + Broker Fees

UK-EU Trade and Cooperation Agreement (TCA)

Under the TCA, goods traded between the UK and EU are eligible for 0% tariff — but rules of origin must be met. Goods must be "substantially manufactured" in the UK or EU. Simply re-exporting Chinese goods through Germany to the UK does not qualify for 0% TCA rates.

✓ Qualifies for 0% TCA

German car manufactured in Germany → UK: 0% duty

✗ Does NOT qualify

Chinese goods shipped via Dutch port → UK: full UKGT rate

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UK Import Duty — Frequently Asked Questions

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