EDU · Customs · Shipping to UK
Shipping to the UK: customs, VAT & trade agreements
Prepare shipments from North America into the United Kingdom with current £135 low-value treatment, point-of-sale VAT, GB EORI and Customs Declaration Service requirements, 2025 trade statistics, and agreement status for the USA, Canada, and Mexico.
Non-excise goods worth £135 or less currently receive customs duty relief, but VAT normally still applies and is often collected at sale. The UK published draft legislation in July 2026 to remove the relief, so verify the effective rule before shipping.
Customs essentials · quick facts
Key numbers and systems at a glance.
Use this dashboard to frame the shipment, then verify the tariff line, origin, importer, and product controls before pickup.
- Current duty relief
- £135 Applies to eligible non-excise consignments under current rules.
- Point-of-sale VAT
- Up to £135 Overseas sellers or marketplaces commonly collect VAT on eligible sales.
- Standard VAT rate
- 20% Reduced or zero rates depend on the goods.
- Private gift relief
- £39 Commercial purchases are not gifts for customs purposes.
- Trader identifier
- GB EORI Usually needed for customs operations in Great Britain.
- Declaration system
- CDS Customs Declaration Service.
- Tariff system
- UK Global Tariff Preference, relief, quotas, and trade remedies can alter the rate.
- Low-value reform
- Draft published The government plans to remove £135 duty relief; commencement must be verified.
How clearance works
Resolve the details behind the numbers.
Choose Great Britain or Northern Ireland
England, Scotland, and Wales use Great Britain rules. Northern Ireland has distinct customs and VAT interactions, especially for goods connected to the EU.
Importer, EORI, and VAT setup
Confirm the importer, representation model, GB EORI, CDS filing party, and whether VAT is collected at sale or paid at import.
Tariff and product controls
Classify in the UK Trade Tariff and check licences, safety, food, plant, animal, excise, sanctions, marking, and trade-remedy requirements.
Annual shipping & customs statistics · 2025
UK global goods and services trade in 2025
These Office for National Statistics figures are annual current-price totals excluding precious metals. They provide global market context and do not predict a specific shipment’s clearance or landed cost.
Statistics use the latest complete annual reporting available when this guide was reviewed. Values may be revised by the publishing authority.
2025 North American import flows
What the UK imported from the USA, Canada, and Mexico.
These destination-reported goods values cover the four quarters ending December 2025 and use the UK’s seasonally adjusted trade series.
USA→UK
£60.7BUp 4.5% versus 2024
ONS seasonally adjusted goods importsView official 2025 sourceCanada→UK
£9.7BUp 67.3% versus 2024
ONS seasonally adjusted goods importsView official 2025 sourceMexico→UK
£1.8BUp 25.4% versus 2024
ONS seasonally adjusted goods importsView official 2025 sourceValues are reported by the importing country unless a card states otherwise. Partner-country figures can differ because of valuation, timing, transit trade, revisions, and country attribution.
Free trade agreements
UK agreement network and associated countries.
Canada and the UK trade under the Canada-UK Trade Continuity Agreement; CPTPP treatment between them is scheduled to begin September 1, 2026. Mexico and the UK have both the bilateral continuity agreement and CPTPP treatment in force since June 22, 2026. The USA-UK Economic Prosperity Deal is targeted and is not a comprehensive FTA.
USA: Economic Prosperity Deal
Targeted tariff and quota commitments agreed in 2025; not a comprehensive free trade agreement. Product-specific UK Global Tariff treatment still controls.
Official agreement sourceCanada: Canada-UK TCA
The bilateral continuity agreement is in force. UK-Canada CPTPP treatment is scheduled for September 1, 2026, so shipment date matters.
Official agreement sourceMexico: UK-Mexico TCA and CPTPP
The bilateral TCA remains in force, and CPTPP entered into force between the UK and Mexico on June 22, 2026. Compare rules of origin before selecting an agreement.
Official agreement sourceBeing shipped from an agreement country does not prove origin. Confirm the product-specific origin rule, certification data, tariff treatment, and recordkeeping before making a claim.
Agreement directory reviewed August 2, 2026. Each agreement title links to its government landing page or official treaty text. Check the complete official agreement directory before relying on a preference.
Popular commodity examples
How duty and tax can change by product.
These are representative tariff-line examples for UK, not classification decisions or landed-cost quotes. Materials, construction, use, origin, quotas, trade remedies, and the final national tariff code can change the result.
| Commodity example | Representative HS | Ordinary duty signal | FTA possibility | Tax and control note |
|---|---|---|---|---|
| Cotton knit T-shirt | 6109.10 | 12% representative UK Global Tariff rate | Canada or Mexico preference may reduce duty when the chosen agreement rule is met. | 20% VAT and textile labelling generally apply. |
| Smartphone | 8517.13 | Generally free under the UK Global Tariff | Preference is usually unnecessary for base duty. | VAT and product, radio, battery, or safety rules can apply. |
| Motor-vehicle brake parts | 8708.30 | 4% representative UK Global Tariff rate | Canada or Mexico preference may apply to qualifying goods. | Exact vehicle use and trade remedies can change treatment. |
| Wooden bedroom furniture | 9403.50 | Generally free under the UK Global Tariff | Preference may be unnecessary for base duty. | Material, treatment, packaging, and product-safety rules matter. |
| Roasted coffee, not decaffeinated | 0901.21 | 7.5% representative UK Global Tariff rate | Agreement treatment depends on origin and the precise tariff line. | Food, sanitary, labelling, and VAT rules apply. |
The standard UK VAT rate is 20%, but goods can be reduced-rated or zero-rated. For eligible consignments at or below £135, VAT is commonly collected at sale; above that value, normal import VAT and customs arrangements apply. Verify the current official tariff.
Pre-shipment checklist
Build a clearance-ready file.
- Confirm exporter, importer of record, consignee, and broker or carrier roles.
- Classify every product and verify destination-specific tariff treatment.
- Establish customs value, currency, origin, and transaction terms.
- Check permits, licences, marking, labelling, and agency requirements.
- Prepare a detailed commercial invoice and any origin support.
- Send complete data before pickup and retain the final entry records.
Destination customs guides
Plan the next importing market.
Compare destination-specific thresholds, tax systems, tariff tools, annual trade data, and agreements connected to the USA, Canada, and Mexico.
Frequently asked questions
Practical customs answers.
Does a low shipment value guarantee release without charges?
No. Threshold treatment depends on the shipment facts, origin, channel, and exclusions. Carrier or broker fees are also separate from government duties and taxes.
Who is the importer of record?
The importer of record is the party responsible for the entry, supporting records, payment, and compliance. Confirm the party and its eligibility before tendering the shipment.
What is the difference between duty, tax, and brokerage?
Duty is tariff-based. Import tax is imposed under the destination tax system. Brokerage and disbursement charges are private service fees. One shipment can incur all three.
Do DDP and DAP determine the customs outcome?
They allocate commercial responsibilities between seller and buyer, but they do not override customs law. The declared importer, entry, valuation, and payment arrangements must still be valid.
Does an FTA apply because the shipment departs from a partner country?
No. The product must meet the agreement’s rule of origin and the importer must support the preference claim. Country of export and country of origin are different concepts.
Can samples, returns, or repairs enter duty free?
Sometimes, but special relief normally has conditions, documentation, value rules, and time limits. Marking an invoice as “sample” or “return” does not create an exemption by itself.
Does the £135 threshold remove VAT?
No. Eligible non-excise consignments at or below £135 are generally relieved from customs duty under the current rule, but VAT normally applies and is commonly collected by the seller or marketplace.
Has the UK already removed the £135 customs duty relief?
Not yet as of August 2, 2026. Draft legislation was published on July 13, 2026 to remove it and create new low-value arrangements. Verify commencement before relying on the current relief.
Do I need a GB EORI if a carrier or broker files the entry?
The importer or represented trader may still need the correct EORI even when an intermediary submits the declaration. Representation does not remove the importer’s underlying responsibilities.
Does this page cover Northern Ireland in the same way as Great Britain?
No. Northern Ireland can have different customs and VAT interactions, especially for movements involving the EU. Confirm the destination and applicable regime before shipping.
Reviewed August 2, 2026. This educational guide is general information, not legal, tax, classification, or customs-broker advice. Rules can change and shipment facts control the outcome.
Have a cross-border shipment to plan?
FreightXO supports international shipments from North America into the United Kingdom through its current carrier network. Share the origin, UK destination, goods, value, timing, and shipment mode so transportation, customs, and VAT handoffs can be planned.