Home / Logistics Knowledge / Importing to the UK: Post-Brexit Duty & VAT
The UK runs its own tariff and VAT system after Brexit. Duty is waived on low-value consignments, but VAT is charged from the first pound.
Most imports face duty under the UK Global Tariff, which sets rates by HS code and origin. Goods from countries with a UK trade agreement, or from developing countries under preference schemes, may enter at zero or reduced rates.
Consignments worth GBP 135 or less are exempt from customs duty. Above that, the standard tariff rate applies. Note this is a duty relief, not a VAT relief.
Import VAT of 20% applies to goods of any value. For consignments up to GBP 135, the overseas seller (or online marketplace) must register for UK VAT and charge it at the point of sale. Above GBP 135, VAT is collected at import, usually by the carrier, who may add a handling fee.
Businesses registered for UK VAT can use postponed VAT accounting to account for import VAT on their VAT return instead of paying it at the border, improving cash flow. You need an EORI number and a GB VAT registration.
Imports are declared through the Customs Declaration Service (CDS). You need an EORI number (starting GB) and the commercial documents: invoice, packing list, and bill of lading or air waybill.
Customs duty is waived on consignments up to GBP 135, but import VAT of 20% still applies from the first pound.
For orders up to GBP 135, the seller or marketplace charges UK VAT at checkout. Above that, it is collected at import.
A scheme letting VAT-registered businesses account for import VAT on their return rather than paying it at the border, helping cash flow.
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