United Kingdom

TL;DR: The UK is a separate customs regime since Brexit — its own UK Global Tariff, a GB EORI, and UKCA marking, all layered on a 20% VAT. Felixstowe is the default gateway, and the post-Brexit paperwork is the recurring cost.

Import duty & VAT

Duty: UK Global Tariff (independent since 2021) Medium

The UK applies its own UK Global Tariff, separate from the EU since 2021. Rates are broadly similar to the EU but simplified, and depend on the HS code — typically 0–12% for consumer goods. Confirm the UK-specific rate, not the EU one.

VAT: 20% High — 20% standard (5% reduced, 0% some items).

De minimis threshold

£135 (VAT threshold) Low

Imports below £135 are charged import VAT at the point of sale (the seller registers), while goods above £135 are assessed at the border. Duty applies at lower thresholds depending on value. Confirm current rules with HMRC.

Compliance requirements

• GB EORI number — required for UK import clearance.
• UKCA marking (UK version of CE) for regulated goods.
• UK customs declaration for every import.
• Correct UK-specific HS classification.

Clearance process

1. Register for a GB EORI number.
2. Classify goods under the UK tariff.
3. File the UK customs declaration.
4. Pay duty plus 20% VAT.
5. Clear through Felixstowe and deliver.

What most guides skip

Brexit turned the UK from an EU extension into a separate customs wall, and Felixstowe is where it bites. Cargo that once flowed frictionlessly from Rotterdam now needs a UK declaration and a GB EORI at the port, which is why post-Brexit clearance delays and demurrage at Felixstowe became a recurring story. The practical rule for China-to-UK importers is to have the GB EORI and the declaration ready before the vessel arrives — the days of treating the UK as part of the EU are over, and every shipment now carries an extra paperwork cost that must be priced in.

Key takeaways

1. GB EORI is mandatory and separate from the EU EORI.
2. UK Global Tariff is independent of the EU since 2021.
3. 20% VAT on top; UKCA replaces CE for regulated goods.
4. Post-Brexit paperwork is a recurring, priceable cost.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.