Overview: UK Customs After Brexit
Since the UK left the European Union's single market and customs union at the end of 2020, importing goods into the UK — including from the EU — is now subject to customs controls. This has changed the experience for both individuals buying from EU-based online retailers and businesses importing from EU suppliers.
UK customs is administered by HM Revenue & Customs (HMRC) and the Border Force. All goods entering the UK must be declared, and applicable duties and taxes must be paid.
Personal Imports: Duty-Free Allowances
If you are bringing goods into the UK personally (e.g., returning from a holiday or buying something abroad), you benefit from duty-free allowances. Goods purchased and brought in from outside the UK are subject to the following general limits:
- Alcohol: limited quantities depending on type (e.g., 4 litres of still wine, 1 litre of spirits over 22% ABV)
- Tobacco: e.g., 200 cigarettes or 250g of tobacco
- Other goods: up to £390 worth without paying duty or tax
Exceeding these limits requires you to declare the goods and pay the relevant duty and tax. Deliberately not declaring goods to avoid charges is a criminal offence.
Online Shopping from Overseas: The £135 Threshold
For goods ordered online and shipped to the UK, the key threshold is £135:
- Below £135: No customs duty is payable. However, VAT is still due. For most overseas online retailers selling to UK consumers, the responsibility to collect and remit UK VAT (currently 20%) sits with the seller or the online marketplace.
- Above £135: Both customs duty and import VAT are assessed. The carrier or courier will typically handle customs clearance and charge you a handling fee alongside the duty and tax owed.
Note: Gift exemptions exist for goods sent person-to-person (not commercial sales), with gifts under £39 exempt from VAT and gifts under £135 exempt from duty.
UK Import Duty Rates
The UK uses the UK Global Tariff, which largely mirrors the EU's common external tariff but has been adapted since Brexit. Duty rates vary considerably by product. Some examples:
| Product Category | Typical Duty Rate |
|---|---|
| Clothing and footwear | 10–12% |
| Electronics (most) | 0% (ITA agreement) |
| Motor vehicles | 6.5% |
| Ceramics and glassware | 4–8% |
| Food products | 0–35% (varies widely) |
Excise Duties
Specific goods attract excise duty in addition to import duty and VAT. These include alcohol, tobacco, and fuel. Excise duty rates are set separately and are typically charged per unit, litre, or kilogram rather than as a percentage of value.
Restricted and Prohibited Goods
Some goods require additional licences, permits, or certificates to import into the UK, including:
- Firearms and weapons
- Certain food, plant, and animal products (subject to sanitary and phytosanitary controls)
- Medicines and controlled drugs
- Products made from endangered species (CITES-listed items)
- Counterfeit goods (prohibited entirely)
Useful Resources for UK Importers
- UK Trade Tariff (trade-tariff.service.gov.uk) – find duty rates and HS codes
- HMRC Guidance (gov.uk/topic/business-tax/import-export) – official customs guidance
- Customs Declaration Service (CDS) – the UK's main platform for submitting import declarations
Final Thoughts
Importing into the UK is manageable once you understand the thresholds and rates that apply. For personal shoppers, the key number to remember is £135. For businesses, investing time in understanding HS codes and available trade agreements can lead to significant duty savings.