United Kingdom

Tax overview

Customs duty

Customs duty must be determined separately using the commodity code, origin and applicable UK tariff. VAT is not the same as customs duty.

Import VAT / GST / other taxes

The standard UK VAT rate is 20%. Imported goods are normally taxed at the same rate as a domestic supply; reduced rates, zero rates or exemptions may apply to particular goods.

Exemptions & low-value shipments

The standard VAT rate is not a universal import rate. Product-specific treatment and import relief must be confirmed separately; no low-value threshold is confirmed here.

Documents to prepare

• Commercial invoice with goods description and value
• Packing list with quantities and weights
• Bill of lading or air waybill
• HS classification and country-of-origin evidence
• Importer details and any product-specific permits

This is a preparation checklist, not a verified country-specific list. Additional documents may be required.