🇬🇧 Import Customs & Duties: United Kingdom
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
20%
CIF value + duty. VAT collected at point of sale for B2C shipments under £135; otherwise collected at border.
Clearance Time
1-3 days
typical processing
Note: VAT applies to all imports since Jan 2021
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-26% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
HMRC manages customs through the Customs Declaration Service (CDS). Since Brexit, all goods from EU and non-EU countries require customs declarations. VAT is collected at point of sale for shipments under £135.
What to Actually Expect
Post-Brexit customs are well-organized but added paperwork for EU imports. Express couriers handle clearance efficiently. Royal Mail parcels may face 1-2 day delays for customs processing. VAT is always charged on imports above £135.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import licenses required for controlled goods: firearms, certain chemicals, some agricultural products, waste materials. Most consumer goods enter freely.
Certificate of Origin
Required for preferential rates under UK FTAs (UK-EU TCA, UK-Japan CEPA, etc.). EUR.1 or supplier declarations accepted. Non-preferential certificates issued by local chambers of commerce.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to United Kingdom:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $10 | $13 |
| $100 | $4 | $21 | $25 |
| $200 | $8 | $42 | $50 |
| $500 | $21 | $104 | $125 |
| $1000 | $42 | $208 | $250 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to United Kingdom
Frequently Asked Questions
What is the duty-free threshold for United Kingdom?
United Kingdom has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to United Kingdom?
The VAT/tax rate on imports to United Kingdom is 20%. VAT applies to: CIF value + duty. VAT collected at point of sale for B2C shipments under £135; otherwise collected at border.
How long does customs clearance take in United Kingdom?
Typical customs clearance in United Kingdom takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into United Kingdom?
To import into United Kingdom, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into United Kingdom?
United Kingdom prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.