Importing into United Kingdom
Duty on CIF value and import VAT on the duty-inclusive value, declared through the UK customs system. Postponed VAT accounting can defer the cash cost.
Customs authority
HM Revenue & Customs
Duty assessed on
CIF value
Goods plus international freight and insurance.
Import tax
Import VAT at the standard UK rate
Charged on the customs value plus duty.
Trader identifier
GB EORI number
Where to get the rate
We do not publish duty rates for United Kingdom. The authoritative schedule is UK Integrated Online Tariff, published by HM Revenue & Customs — that is where a rate is legally meaningful, and where it stays current when measures change.
What catches importers out here
- Postponed VAT accounting lets a VAT-registered importer account for import VAT on the return rather than paying it at the border — a cash-flow difference, not a saving.
- The UK Global Tariff diverged from the EU schedule after Brexit; an EU rate is not a safe proxy for a UK rate.
- Movements to Northern Ireland follow separate arrangements from Great Britain — confirm which applies before you file.
- Returned goods relief and inward processing can remove duty on goods that were previously exported or will be re-exported, but both need authorisation in advance.
Brokers who can file here
These are fictional demo listings — real brokers appear once their licence is verified.
Other destinations
This page describes procedure, not your specific shipment. CustomsScanner is not a customs broker and does not file entries — confirm anything that affects a declaration with a licensed broker in United Kingdom.