IMPORT DESTINATION

Importing Into 🇬🇧 United Kingdom

CUSTOMS AUTHORITYHis Majesty's Revenue and Customs (HMRC)

STANDARD VAT20%

DE MINIMIS (USD)US$190

De Minimis Threshold

THRESHOLD (USD)

US$190

LOCAL CURRENCY

£135 GBP

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Customs duty relief applies to goods valued at or below £135. VAT (20%) still applies on goods above £0 when sold by overseas businesses to UK consumers. The UK removed the old £15 VAT relief threshold as of January 2021.

As of: 2021-01-01

VAT / GST on Imports

20%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Declaration (CDS or CHIEF)
02	Commercial Invoice
03	Packing List
04	Bill of Lading or Airway Bill
05	Certificate of Origin (for preferential tariff rates under UK trade agreements)
06	Import Licence (for controlled goods)
07	Phytosanitary or health certificates (for plants/animals)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠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)
⚠Radio transmitters not approved for UK use

Prohibited Import Categories

✗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
✗Certain meat and dairy products from non-approved countries

Special Notes

01Since Brexit (January 2021), UK customs rules apply separately from EU rules.
02Northern Ireland follows different rules under the Windsor Framework — EU single market rules apply for goods.
03Goods from the Channel Islands are treated as imports from outside UK for VAT purposes.
04The UK Global Tariff (UKGT) applies to imports; check gov.uk trade tariff tool.
05Customs declarations via CHIEF (Customs Handling of Import and Export Freight) or CDS (Customs Declaration Service).
06Import VAT is 20% standard rate; reduced rate of 5% applies to some goods.