Importing from the EU to the UK: duty, VAT and rules of origin

Zero tariffs — with conditions

Under the UK–EU Trade and Cooperation Agreement, goods can enter the UK at 0% duty, but only if they originate in the EU under the agreement's rules of origin. Goods simply shipped from the EU but made elsewhere (for example in China) do not qualify and pay the normal rate.

To claim the preference you need proof of origin, usually a statement on origin on the invoice or the importer's knowledge.

VAT still applies

Import VAT is charged on the customs value plus any duty. The standard rate is 20%, but some goods are reduced or zero-rated. VAT-registered businesses can usually account for it through postponed VAT accounting.

Zero tariffs do not remove import VAT or customs declarations.

Low-value parcels

If the goods in a consignment are worth £135 or less, no customs duty is charged. VAT is normally charged by the seller at the point of sale instead of at the border. Excise goods such as alcohol and tobacco are excluded from this rule.

Northern Ireland

Goods moving from the EU to Northern Ireland follow different rules under the Windsor Framework.

Official sources

• Rules of origin for UK–EU trade (GOV.UK)
• UK Trade Tariff — look up a commodity code
• Get an EORI number