United Kingdom

The United Kingdom of Great Britain and Northern Ireland (UK) is the 6th largest economy in the world (by nominal GDP) and one of the leading global centers of trade, finance, and services. It has a population of about 67 million people, with an Organisation for Economic Co-operation and Development (OECD) comparative price level of around 119, meaning UK consumers pay on average 19% more than Americans for the same product – making the UK a high-value and competitive cross-border ecommerce market.

Key info

Country code (ISO 3166-1 alpha-2): GB
Country code top-level domain (ccTLD): .uk
Currency (ISO4217): Pound Sterling GBP
World Trade Organization (WTO) Status: Member

Duty information

Following the UK's exit from the European Union, the UK operates its own tariff regime known as the UK Global Tariff (UKGT).

Most Favored Nation (MFN) ad valorem duty rates typically range from 0% to 20%, depending on the product (with higher tariffs on some agricultural goods, textiles, and food products).
Many goods can enter duty-free under the UKGT, especially raw materials and essential inputs.
Duty is calculated on the CIF value (Cost, Insurance, and Freight).

Sales tax

The UK applies Value Added Tax (VAT) at a standard rate of 20% on most goods. Reduced rates apply to some goods:

5% (e.g. children’s car seats, some health products)
0% (e.g. most food, children’s clothing, books, newspapers, medicines)

VAT on imports is calculated on the the value of goods, transport, insurance, duty and additional taxes.

Additional taxes & charges

Excise duties apply on alcohol, tobacco, and hydrocarbon oils/fuels.
Environmental and recycling-related levies may apply to certain goods (e.g. packaging waste regulations, plastic packaging tax).
Anti-dumping ADD and countervailing duties CVD apply to certain goods (e.g. electric bicycles from China, ironing boards from Turkey).

De minimis thresholds

The UK has a customs duty de minimis of GBP £135, below which no duty is payable.

There is no VAT de minimis threshold – VAT is due on all imports into the UK. However:

For consignments valued at ≤ GBP £135, VAT must be collected at the point of sale by the overseas merchant (they must register for UK VAT).
For consignments valued at > GBP £135, VAT is collected at the border by HM Revenue & Customs (HMRC).

Prohibited & restricted goods

The UK enforces strict import controls through HMRC and UK Border Force. Prohibited or restricted goods include:

Firearms, ammunition, explosives, and offensive weapons (without license)
Controlled drugs and narcotics
Endangered species and products (CITES restrictions)
Counterfeit goods and pirated media
Certain food products, plants, and animals (subject to sanitary/phytosanitary controls)
Asbestos and hazardous chemicals
Indecent or obscene material
Cultural property and antiquities (subject to licensing)

An official list of prohibited and restricted items is available on the UK Government website.