What are the import duties from United States to United Kingdom?

United Kingdom charges MFN import duties on CIF value for goods from United States. There is no bilateral FTA, so standard tariff rates apply. VAT at 20% applies additionally. No US-UK FTA — the UK Global Tariff applies as MFN to US-origin imports

Is there a free trade agreement between United States and United Kingdom?

No. There is currently no comprehensive free trade agreement between United States and United Kingdom. United States goods are imported at MFN (Most Favoured Nation) tariff rates.

How is import duty calculated on goods from United States entering United Kingdom?

Import duty in United Kingdom is calculated on the CIF value of the goods. CIF includes the product cost, international freight, and insurance. The applicable tariff rate (MFN) is applied to this value. VAT (20%) is then charged on the CIF value plus duty.

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Import Duties from United States to United Kingdom

United Kingdom import duty rates for goods originating in United States. No bilateral FTA — MFN (Most Favoured Nation) rates apply.

FTA Status

None

Duty basis

CIF

VAT

20%

Tariff system

UK Global Tariff

No Bilateral FTA

United Kingdom applies MFN (Most Favoured Nation) tariff rates to goods from United States. No preferential trade agreement is currently in force between these two markets.

United States → United Kingdom Trade Highlights

→No US-UK FTA — the UK Global Tariff applies as MFN to US-origin imports
→UK import VAT (20% standard) is charged on customs value + duty for shipments above £135
→De minimis: duty-free and VAT-free below £135 for B2C parcels, but a commercial invoice is still required
→Bourbon, blue jeans, motorcycles and tobacco hit by historical retaliatory tariffs (suspended 2021)
→Aircraft and parts cleared under WTO Agreement on Trade in Civil Aircraft — typically 0%

Key Products: United States → United Kingdom

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

Product	HS Code	MFN Duty	FTA Rate
Passenger Cars	8703	6.5%	UK–EU TCA: 0%	Details →
Automotive Parts & Components	8708	3.5%	UK–EU TCA: 0%	Details →
Laptops & Computers	8471	0%	—	Details →
Cosmetics & Skincare	3304	1.7%	—	Details →
Electronic Components	8534 / 8542	0%	—	Details →

All United Kingdom Duty Rates

Smartphones & Mobile Phones	8517.12	0%	Details →
Used & Second-Hand Cars	8703	6.5%	Details →
Trucks & Commercial Vehicles	8704	6.5%	Details →
Perfume & Fragrances	3303.00	5%	Details →
Clothing & Apparel	61 / 62	12%	Details →
Aluminium Profiles & Windows	7610	6%	Details →
Tyres & Pneumatic Tyres	4011	4.5%	Details →
Solar Panels & PV Modules	8541.40	0%	Details →
Furniture	9403	3.7%	Details →
Footwear & Shoes	6402–6405	16%	Details →
Motorcycles & Scooters	8711	6%	Details →
Steel Flat Products	7208–7211	0–4%	Details →
Jewellery & Precious Metals	7113 / 7114	2.5%	Details →

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.