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United Kingdom Import & Export Toolkit

Post-Brexit UK trade has its own tariff (UKGT), customs system (CDS) and VAT regime. This hub covers LC cost in GBP and USD, UKGT duty, 20% import VAT with postponed accounting, EU-UK TCA origin and Incoterms best practice.

Currency
GBP (Pound Sterling)
VAT
20% standard, 5% reduced, 0% zero-rated
Postponed VAT Accounting (PVA) lets VAT-registered importers account for import VAT on their return rather than paying at the border - major cash-flow benefit.
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.

Free calculators for United Kingdom trade

LC Cost Calculator →
All-in bank charges on a Letter of Credit.
Usance LC Interest →
Deferred payment cost with correct ACT/360 or ACT/365 basis.
Import Duty & Tax →
Duty, VAT/GST and landed cost per HS code.
Landed Cost by HS & Country →
Interactive duty + VAT/GST + Incoterm split for this destination.
CIF ↔ FOB Converter →
Convert between CIF, FOB and landed cost.
HS Code Lookup →
Search harmonised classification codes.
CBM & Container →
Volume, weight and container utilisation.
Incoterms 2020 Visualiser →
Cost, risk and document split across all 11 rules.
Multi-Currency Invoice →
FX spread and cross-currency invoice value.
Major ports & gateways
  • · Felixstowe - largest UK container port
  • · London Gateway
  • · Southampton
  • · Liverpool
  • · Immingham (largest by tonnage - bulk)
  • · Tilbury
Top exports
  • · Cars & car parts
  • · Machinery
  • · Pharmaceuticals
  • · Aircraft & parts
  • · Whisky & spirits
  • · Financial services (invisible)
  • · Crude & refined petroleum
Top imports
  • · Cars
  • · Crude petroleum & natural gas
  • · Gold
  • · Broadcasting equipment
  • · Pharmaceuticals
  • · Machinery
  • · Wine & food

Trade finance in United Kingdom

  • · GBP LC usance interest uses ACT/365 - Commonwealth convention. USD LCs booked in London use ACT/360.
  • · London remains the world's largest centre for trade finance syndication. UK banks and international banks in London confirm LCs at 0.15-0.40% per quarter for decent-rated issuers.
  • · The UK follows UCP 600, URDG 758 and ISBP 745 - identical to EU practice. English law and LCIA arbitration are the preferred governing law/seat for most international trade contracts.
  • · UK sanctions run separately from EU sanctions post-Brexit. The OFSI Consolidated List is distinct from the EU Consolidated Sanctions List - screen against both if you touch either jurisdiction.

Customs & duty in United Kingdom

  • · 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.

Incoterms 2020 practice in United Kingdom

  • · Post-Brexit, DDP into the UK is popular with EU sellers who set up UK VAT registration and act as Importer of Record. Otherwise, DAP is standard.
  • · For EU-UK moves, EXW is high-risk - the buyer becomes exporter of record for UK customs but has no UK presence. Use FCA at the seller's premises instead.

HS commodity guides for United Kingdom

Classification, duty and worked landed-cost examples for the commodity families most active on United Kingdom's trade lanes.

HS 84Industrial
HS Code for Industrial Machinery (Chapter 84) into United Kingdom →
HS 30Regulated
HS Code for Pharmaceuticals (Chapter 30) into United Kingdom →
HS 2709Energy
HS Code for Crude Oil (HS 2709) into United Kingdom →
HS 2710Energy
HS Code for Petroleum Products (HS 2710) into United Kingdom →
HS 71Metals
HS Code for Precious Metals (Chapter 71) into United Kingdom →
HS 85Electronics
HS Code for Electronics (Chapter 85) into United Kingdom →
HS 72Metals
HS Code for Iron & Steel (Chapter 72) into United Kingdom →
HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) into United Kingdom →

Every HS commodity landed-cost page for United Kingdom

Direct link to the United Kingdom import guide for each HS commodity we publish.

United Kingdom's key trading partners

China toolkit →
Import VAT · 13% standard, 9% reduced, 6% services
United States toolkit →
No federal VAT / GST · 0% federal
Germany toolkit →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Netherlands toolkit →
BTW (VAT) · 21% standard, 9% reduced
India toolkit →
IGST on imports · 5% / 12% / 18% / 28%
United Arab Emirates toolkit →
VAT · 5% standard

Frequently asked questions

How is UK import duty calculated?

CIF value → UKGT duty (or 0% under TCA/CPTPP with valid origin) → 20% VAT on (CIF + duty). VAT-registered importers use Postponed VAT Accounting to defer the cash-flow impact.

What is Postponed VAT Accounting (PVA)?

PVA lets VAT-registered UK importers declare and reclaim import VAT on the same VAT return - no cash paid at the border. It's an opt-in on the CDS declaration and a major working-capital benefit.

Do I need an EORI number to import to the UK?

Yes. Any business (UK or overseas acting as IOR) needs a GB EORI number to lodge a CDS declaration. Application is free via HMRC and usually issued in 3-5 working days.

Is the UK still under the EU Union Customs Code?

No. The UK operates its own customs regime post-Brexit. Northern Ireland has a separate arrangement under the Windsor Framework (formerly the NI Protocol) - goods moving GB↔NI have special rules.

Country data compiled from WCO HS, WTO tariff schedules, national customs authorities and central banks. Duty, tax and regulatory information is decision-support only - always confirm with a licensed customs broker or your bank before acting.