Which country has the higher VAT rate, United States or United Kingdom?

United States: n/a. United Kingdom: 20%.

What's the de minimis import threshold for each?

United States: USD 800. United Kingdom: USD 190.

Who is the customs authority in each country?

United States: U.S. Customs and Border Protection (CBP). United Kingdom: His Majesty's Revenue and Customs (HMRC).

Which categories are restricted in each?

United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities. United Kingdom restricts: Firearms and weapons (requires licence); Controlled drugs (prescription required); Certain food products from outside EU/GB (health certificate may be required); Plants and plant products (phytosanitary certificate required); Live animals (health certificate and pre-notification required); Endangered species (CITES permit required).

🇺🇸 United States vs 🇬🇧 United Kingdom

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇺🇸 United States	🇬🇧 United Kingdom
Customs authority	U.S. Customs and Border Protection (CBP)	His Majesty's Revenue and Customs (HMRC)
VAT / GST	n/a	20%
De minimis (USD)	USD 800	USD 190
Cash declaration (USD)	USD 10000	USD 12500
Duty-free alcohol (L)	1	4
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 800	USD 1100
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	Illegal firearms and offensive weapons (flick knives, knuckledusters); Class A, B, and C controlled substances without authorisation; Obscene publications and indecent images; Counterfeit currency; Products from endangered species without CITES permits
Restricted categories	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)	Firearms and weapons (requires licence); Controlled drugs (prescription required); Certain food products from outside EU/GB (health certificate may be required); Plants and plant products (phytosanitary certificate required); Live animals (health certificate and pre-notification required)
Known scams	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.	Unofficial 'UK ETA' booking sites charging well above the official £10 fee. Apply only via gov.uk. • Fake HMRC/Border Force payment-demand SMS or emails after recent arrivals. HMRC never asks for payment by SMS link.

Detailed pages: United States • United Kingdom

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