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Import Duties from Japan to United Kingdom

United Kingdom import duty rates for goods originating in Japan. UK-Japan CEPA provides preferential tariff access.

FTA Status

Active โœ“

Duty basis

CIF

VAT

20%

Tariff system

UK Global Tariff

UK-Japan CEPA

In force since 2021

Active

0% duty on most industrial goods. Automotive tariffs eliminated on the same schedule as JEFTA.

Japan โ†’ United Kingdom Trade Highlights

  • โ†’UK-Japan CEPA largely mirrors the EU-Japan EPA terms
  • โ†’Auto tariff phase-out maintained โ€” 0% by 2026
  • โ†’Enhanced digital trade provisions beyond the JEFTA baseline
  • โ†’Japan is a major investor in UK automotive manufacturing (Nissan, Toyota, Honda)
  • โ†’Full tariff elimination on electronics, machinery, and chemicals

Key Products: Japan โ†’ United Kingdom

United Kingdom MFN rates ยท CIF basis ยท click for full breakdown

ProductHS CodeMFN DutyFTA Rate
Passenger Cars87036.5%UKโ€“EU TCA: 0%Details โ†’
Automotive Parts & Components87083.5%UKโ€“EU TCA: 0%Details โ†’
Motorcycles & Scooters87116%UKโ€“Japan CEPA: 0%Details โ†’
Electronic Components8534 / 85420%โ€”Details โ†’

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 ยฃ135 or less, but 20% VAT applies from ยฃ0 โ€” for parcels up to ยฃ135 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 UKโ€“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) โ€” 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.

How Import Duty Is Calculated

1

CIF value

Product cost + international freight + insurance

2

Import duty (tariff rate)

MFN rate applies, or preferential rate under UK-Japan CEPA if rules of origin are met

3

VAT (20%)

Charged on CIF value + duty. Collected at customs clearance.

Use our Import Duty Calculator or Landed Cost Calculator for a full cost breakdown.

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