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Exporting to the UK — the UK Global Tariff, VAT and UKCA marking

Last reviewed 2026-10 · 4 sections

Since leaving the EU customs union, the UK runs its own tariff, its own declarations and its own product-marking regime. Much of the underlying structure will look familiar — but almost nothing is shared with the EU any more, including the data.

A separate regime

  • The UK Global Tariff applies to imports into Great Britain. It is a separate schedule from the EU's, so the two duty numbers are not interchangeable.
  • Customs declarations are filed through CDS (the Customs Declaration Service), by the importer or its broker; the importer normally needs a UK EORI.
  • Great Britain and Northern Ireland are not the same for goods movement — Northern Ireland applies a different set of arrangements, so check which one you are actually shipping to.

Duty and VAT

  • Duty is charged on the UK Global Tariff line for the goods, normally on the customs value.
  • Import VAT is charged separately and is normally recoverable by a VAT-registered importer.
  • There are special rules for low-value consignments (roughly, shipments below a small value threshold, where the seller may be responsible for accounting for VAT). The mechanics differ from ordinary imports — check HMRC's current guidance rather than assuming the usual treatment.

Product marking: UKCA and CE

The UK introduced its own UKCA mark, and then extended the period for which CE marking continues to be accepted for many product categories. The acceptance of CE varies by product type and has been extended more than once, so confirm the current position for your product before you change your labelling or your tooling.

Documents and the market

  • The document set is the familiar one — commercial invoice, packing list, transport document, certificate of origin — but declarations go to a different system than the EU's.
  • Preferential rates depend on whether an agreement applies to your goods. Trade negotiations and agreements change; check the current position rather than assuming one is in force.
  • For market data, the UK reports separately from the EU: use the UK Trade Info series as its own source, not as part of EU figures.

Use the tools

Sources & further reading

HMRC / UK Trade Info GOV.UK — UKCA marking guidance

These guides summarise public material from the bodies named above. They are general information, not advice on a specific shipment, and they are not a substitute for a ruling from your customs authority or a qualified customs broker / consultant.

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