United Kingdom Import Duty Rates
UK Global Tariff
Post-Brexit, the UK maintains its own Global Tariff broadly mirroring EU rates. Duty is applied on CIF value. VAT at 20% applies from £0 — no VAT de minimis. The £135 duty de minimis waives customs duty only (VAT still applies). The UK–EU TCA provides 0% for qualifying goods.
Duty basis
CIF
VAT
20%
Currency
GBP
Products covered
18
United Kingdom duty rates by product
MFN rates · CIF basis · click for full breakdown| Product | HS Code | MFN Duty | FTA Available | |
|---|---|---|---|---|
| Smartphones & Mobile Phones | 8517.12 | 0% | — | Details → |
| Passenger Cars | 8703 | 6.5% | UK–EU TCA: 0% | Details → |
| Used & Second-Hand Cars | 8703 | 6.5% | UK–EU TCA: 0% | Details → |
| Trucks & Commercial Vehicles | 8704 | 6.5% | — | Details → |
| Perfume & Fragrances | 3303.00 | 5% | UK–EU TCA: 0% | Details → |
| Clothing & Apparel | 61 / 62 | 12% | CPTPP: 0% | Details → |
| Aluminium Profiles & Windows | 7610 | 6% | — | Details → |
| Automotive Parts & Components | 8708 | 3.5% | UK–EU TCA: 0% | Details → |
| Tyres & Pneumatic Tyres | 4011 | 4.5% | — | Details → |
| Laptops & Computers | 8471 | 0% | — | Details → |
| Solar Panels & PV Modules | 8541.40 | 0% | — | Details → |
| Furniture | 9403 | 3.7% | — | Details → |
| Footwear & Shoes | 6402–6405 | 16% | CPTPP: 0% | Details → |
| Motorcycles & Scooters | 8711 | 6% | UK–Japan CEPA: 0% | Details → |
| Steel Flat Products | 7208–7211 | 0–4% | — | Details → |
| Cosmetics & Skincare | 3304 | 1.7% | — | Details → |
| Jewellery & Precious Metals | 7113 / 7114 | 2.5% | — | Details → |
| Electronic Components | 8534 / 8542 | 0% | — | Details → |
MFN rates are approximate. Verify at official tariff ↗
Importing into United Kingdom: what you need
HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.
Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.
Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.
Documents customs will ask for
- Commercial invoice
- Packing list
- Transport document
- Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
- Licences for controlled goods (e.g. some steel, chemicals)
Charges on top of duty
- Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
- Excise on alcohol, tobacco and fuel
- Trade remedies and anti-dumping duties from the Trade Remedies Authority
Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.
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