HS 2501Food & Beverage · United Kingdom

Salt - HS 2501 classification, duty and landed cost - Import into United Kingdom

Duty and tax snapshot for importing food & beverage (HS 2501) into United Kingdom. Typical MFN duty ~5%, VAT 20% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

20%

Total taxes / CIF

26.0%

Worked landed-cost example

USD 50,000 FOB parcel of food & beverage (HS 2501) shipped to United Kingdom.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

VAT @ 20%USD 11,550

Destination inlandUSD 1,000

Landed cost ≈ USD 70,300

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
2501.00	Salt (including table salt) and pure NaCl

United Kingdom duty regime

UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit. Preferential rates under EU-UK Trade & Cooperation Agreement (TCA - 0% on originating goods), CPTPP (from 2024), and 70+ rolled-over FTAs. Anti-dumping duties applied by the Trade Remedies Authority.

Customs notes

· UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits.
· CDS (Customs Declaration Service) replaced CHIEF in 2023. All UK import/export declarations file via CDS with an EORI number.
· Customs value = CIF (Method 1: transaction value). Duty applied first, then 20% VAT on (CIF + duty).
· EU-UK TCA gives 0% duty on originating goods but strict origin rules apply. Suppliers' declarations and importer knowledge are the two evidence bases.

Frequently asked questions

What is the typical import duty on food & beverage (HS 2501) into United Kingdom?

United Kingdom applies an MFN duty of about 5% on HS chapter 2501 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of food & beverage in United Kingdom?

United Kingdom charges VAT at 20% on the CIF value plus duty. PVA available; VAT on CIF + duty

What is the landed cost of a USD 50,000 FOB shipment of food & beverage into United Kingdom?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 20% VAT brings total taxes to about USD 14,300 (~26.0% of CIF). Landed at buyer's warehouse ≈ USD 70,300.

Which HS code should I use for food & beverage in United Kingdom?

Start with the 6-digit international HS heading - for example 2501.00 (Salt (including table salt) and pure NaCl). United Kingdom customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to United Kingdom?

Most importers into United Kingdom prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United Kingdom customs need to clear HS 2501?

UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.