UK Import Duties & Customs Rates 2026

Since January 1, 2021, the UK applies its own UK Global Tariff (UKGT) rather than the EU's Common External Tariff (CET). UK import duty is calculated as: Customs Value (CIF — cost + insurance + freight) × UKGT duty rate. Import VAT at 20% is then applied on top of the customs value plus the duty. You also need an EORI number and must submit a customs declaration via CDS (Customs Declaration Service).

The UKGT is the UK's standalone tariff schedule that replaced the EU's Common External Tariff when the UK left the EU customs union. It came into effect on January 1, 2021. The UKGT generally has the same or slightly lower rates than the EU's CET — the UK simplified some tariff lines (reducing rates below 2.5% to zero) and standardised some complex specific rates. You can check UKGT rates at trade.gov.uk/check-duties-customs-exporting.

Most goods from the EU enter the UK at 0% duty under the UK-EU Trade and Cooperation Agreement (TCA), provided they meet the relevant rules of origin. This means the goods must be substantially manufactured in the EU — not simply shipped through the EU from a third country. If rules of origin are not met, the full UKGT duty rate applies. Services and digital goods are covered separately under the TCA.

Import VAT is charged on goods entering the UK, in addition to any customs duty. The standard rate is 20%, applied to the customs value plus the duty. VAT-registered businesses can typically reclaim Import VAT through their VAT return (using Postponed VAT Accounting since 2021, which avoids paying VAT upfront at the border). Non-VAT-registered importers must pay Import VAT at the time of import and cannot reclaim it.

An EORI (Economic Operator Registration and Identification) number is required for any business importing goods into the UK. It's a unique identifier used in customs declarations. UK EORI numbers start with 'GB'. You can apply for a EORI number through the HMRC website — it's free and usually issued within 48 hours. Without one, your goods cannot clear UK customs.

For most goods, UK and EU duties are similar — the UKGT was based on the EU's CET. Key differences: the UK simplified some tariff lines (e.g., tariffs below 2.5% were generally reduced to 0%), so some goods are actually cheaper to import into the UK than the EU. However, the UK and EU are now separate customs territories — goods moving between the UK and EU require customs declarations in both directions.

The UK has its own FTAs post-Brexit, including: UK-EU TCA (0% on most goods with rules of origin), UK-Japan CEPA (2021), UK-Australia FTA (2023), UK-New Zealand FTA (2023), and the CPTPP (2023 accession). The UK also offers preferential rates to developing countries under the Developing Countries Trading Scheme (DCTS), replacing the EU's GSP. The UK-US FTA has been under negotiation but not yet concluded as of mid-2026.

Yes. The UK customs duty de minimis threshold is £135 — goods valued below £135 (excluding excise goods) are not subject to customs duty. However, Import VAT still applies at the point of sale for consignments up to £135 (collected by the seller under the UK's low-value import VAT rules). Goods above £135 are subject to full customs duty and Import VAT.