Importing into the UK: guides & reference
Everything that sits alongside the duty rate: how import VAT works and which goods are zero-rated, when excise duty applies, which goods need a licence, how Incoterms decide who pays, the origin rules that unlock preferential rates, and the checklist to work through before your first shipment. All of it on this page.
On this page
Import VAT
Standard, reduced and zero rates, plus the food and children’s clothing tables that trip up most importers.
Jump to VAT →Excise duty
Alcohol, tobacco and hydrocarbon oils — how excise sits on top of customs duty and VAT.
Jump to excise →Licences & controls
The twelve control regimes that require a licence, permit or certificate before goods enter Great Britain.
Jump to licences →Incoterms
All eleven trade terms and what each one means for who arranges and pays for carriage, insurance and clearance.
Jump to Incoterms →Importer checklist
EORI, commodity codes, CDS, Postponed VAT Accounting, deferment and BTI rulings — the ten things to set up.
Jump to the checklist →Origin & EU VAT rates
How preferential origin works, and indicative VAT rates across EU member states and major trading partners.
Jump to origin →Import VAT
Calculate your VAT →Import VAT is charged on the landed value of the goods — the customs value plus customs duty, any trade remedy duty, excise duty, freight and insurance. It is separate from customs duty and is usually recoverable if you are VAT registered.
The three rates
| Rate | Level | When it applies | Examples |
|---|
Food — what is zero-rated and what is not
Food is the most commonly misunderstood category. The test is generally whether the item is a basic food for human consumption, or a snack or catering item.
| Goods | VAT treatment |
|---|
Children’s clothing & footwear
Zero rating depends on the size of the garment, not who wears it. The usual test is that the item is sized for a child under 14.
| Goods | VAT treatment |
|---|
Excise duty
Excise duty is charged on alcohol, tobacco and hydrocarbon oils in addition to customs duty and VAT. Excise is part of the VAT base, so it increases the VAT you pay as well as the duty.
| Goods | How duty is charged | Note |
|---|
Licences, permits & import controls
Most goods need no licence. Where they do, the requirement is driven by the commodity code and is shown as a measure in the UK Trade Tariff lookup. These are the main regimes.
| Requirement | Goods affected | Issuing authority |
|---|
Incoterms 2020
Incoterms define where risk passes and who pays for carriage, insurance and customs clearance. They matter because they decide the customs value you declare — and therefore the duty and VAT you pay.
| Code | Name | What it means |
|---|
Importer checklist
The ten things to set up before your first commercial shipment into Great Britain.
| Item | What it is | Where to get it |
|---|
Rules of origin & international VAT rates
Check a duty rate →How preferential origin works
Your goods pay the third-country duty unless they qualify for a preferential rate. To qualify, the goods must originate in a country or territory covered by a UK trade agreement or scheme — and you must be able to prove it.
- Wholly obtained goods — grown, mined or born in the country — qualify automatically.
- Sufficiently worked or processed goods qualify if they meet the product-specific rule for their heading, usually expressed as a change of tariff heading or a maximum percentage of non-originating materials.
- Proof of origin is normally a statement on the invoice for lower-value consignments, or a certificate of origin or supplier’s declaration for larger ones.
- Keep the evidence. HMRC can ask for it for up to four years after import.
If you cannot prove origin, the third-country rate applies. It is usually cheaper to pay the duty than to use an unprovable preference and face a later assessment.
UK trade schemes
The UK operates a Developing Countries Trading Scheme (DCTS) with enhanced preferences for around 65 countries, and a separate network of free trade agreements. Check whether your supplier’s country is covered before assuming a zero rate.
Binding rulings
If you import the same goods repeatedly, a Binding Tariff Information (BTI) ruling fixes the classification for three years and removes the risk of a later reclassification.
Indicative VAT rates worldwide
Headline standard rates for reference. VAT and excise are national taxes and are not set by the EU or the WCO; rates change at Budgets, so confirm the current rate before relying on it.
| Country / territory | Standard | Reduced | Note |
|---|
Table compiled from published government sources. Rates shown are headline standard and reduced rates and do not include zero-rated or exempt categories.