Destination guide · 2026-10-15
Importing into United Kingdom: duties, VAT and fees
What you pay at the border when goods arrive in the United Kingdom, and how it changes by country of origin.
- Duty is charged on
- CIF value (goods + freight + insurance)
- Duty-free threshold
- £135 for customs duty only. VAT is charged from the first pound. The relief is due to end by October 2028.
- VAT / sales tax
- Import VAT 20% on CIF + duty.
- Other fees
- No government processing fee; carriers charge their own clearance fees.
- Official tariff
- UK Trade Tariff
- Preferential agreements
- UK–EU TCA, UK–Türkiye FTA, UK–Japan CEPA, UK–Korea FTA, UK–Canada TCA, UK–Australia FTA, UK–New Zealand FTA, UK–Vietnam FTA, UK–Mexico agreement, UK–Singapore FTA, UK–Switzerland agreement, UK–Norway/Iceland FTA, UK–Israel agreement, UK–Egypt agreement, UK–Morocco agreement, UK–SACUM EPA, UK–Chile agreement, UK–Andean agreement, UK–Ukraine agreement, UK–Georgia agreement, DCTS (LDC), DCTS (enhanced)
Preferential trade agreements
| Origin | Agreement |
|---|---|
| Germany | UK–EU TCA |
| Italy | UK–EU TCA |
| France | UK–EU TCA |
| Spain | UK–EU TCA |
| Netherlands | UK–EU TCA |
| Poland | UK–EU TCA |
| Portugal | UK–EU TCA |
| Belgium | UK–EU TCA |
| Austria | UK–EU TCA |
| Sweden | UK–EU TCA |
| Denmark | UK–EU TCA |
| Finland | UK–EU TCA |
| Ireland | UK–EU TCA |
| Czechia | UK–EU TCA |
| Greece | UK–EU TCA |
| Hungary | UK–EU TCA |
| Romania | UK–EU TCA |
| Türkiye | UK–Türkiye FTA |
| Japan | UK–Japan CEPA |
| South Korea | UK–Korea FTA |
| Canada | UK–Canada TCA |
| Australia | UK–Australia FTA |
| New Zealand | UK–New Zealand FTA |
| Vietnam | UK–Vietnam FTA |
| Mexico | UK–Mexico agreement |
| Singapore | UK–Singapore FTA |
| Switzerland | UK–Switzerland agreement |
| Norway | UK–Norway/Iceland FTA |
| Israel | UK–Israel agreement |
| Egypt | UK–Egypt agreement |
| Morocco | UK–Morocco agreement |
| South Africa | UK–SACUM EPA |
| Chile | UK–Chile agreement |
| Colombia | UK–Andean agreement |
| Peru | UK–Andean agreement |
| Ukraine | UK–Ukraine agreement |
| Georgia | UK–Georgia agreement |
| Bangladesh | DCTS (LDC) |
| Cambodia | DCTS (LDC) |
| Pakistan | DCTS (enhanced) |
| Sri Lanka | DCTS (enhanced) |
Guides by country of origin
- China → United Kingdom
- Türkiye → United Kingdom
- United States → United Kingdom
- Germany → United Kingdom
- Italy → United Kingdom
- France → United Kingdom
- India → United Kingdom
- Vietnam → United Kingdom
- Japan → United Kingdom
- South Korea → United Kingdom
- Canada → United Kingdom
- Mexico → United Kingdom
- Australia → United Kingdom
- Bangladesh → United Kingdom
- Thailand → United Kingdom
- Indonesia → United Kingdom
- Pakistan → United Kingdom
- Taiwan → United Kingdom
- Brazil → United Kingdom
- Malaysia → United Kingdom
- Singapore → United Kingdom
- Philippines → United Kingdom
- Hong Kong → United Kingdom
- Cambodia → United Kingdom
- Sri Lanka → United Kingdom
- United Arab Emirates → United Kingdom
- Saudi Arabia → United Kingdom
- Israel → United Kingdom
- Egypt → United Kingdom
- Morocco → United Kingdom
- South Africa → United Kingdom
- Switzerland → United Kingdom
- Norway → United Kingdom
- New Zealand → United Kingdom
- Chile → United Kingdom
- Colombia → United Kingdom
- Peru → United Kingdom
- Argentina → United Kingdom
- Kazakhstan → United Kingdom
- Ukraine → United Kingdom
- Georgia → United Kingdom
- Spain → United Kingdom
- Netherlands → United Kingdom
- Poland → United Kingdom