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United Kingdom: import VAT and de minimis

Last updated

Key facts

Currency
British Pound (GBP)
Import VAT/GST
VAT 20%
De minimis
No duty up to £135; tax always charged
Customs tariff
Own national tariff
Countries using this tariff
3
Last updated
11 October 2026

Summary

The United Kingdom charges VAT on imports at a standard rate of 20%. Consignments with a customs value of up to £135 pay no customs duty. The United Kingdom has its own customs tariff, which 3 countries and territories also apply. The United Kingdom uses the British pound (GBP).

Currency and customs tariff

The United Kingdom uses the British pound (GBP).

The United Kingdom has its own customs tariff, which 3 countries and territories also apply.

The countries and territories that apply the United Kingdom tariff are Guernsey, Isle of Man and Jersey.

Import VAT and other taxes in the United Kingdom

The United Kingdom charges VAT on imports at a standard rate of 20%.

De minimis in the United Kingdom

Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value.

What changed recently

The newest release on this page, the import taxes for the United Kingdom, went live on border.bot on 11 October 2026.

Frequently asked questions

What currency does the United Kingdom use for customs?

The United Kingdom uses the British pound (GBP). Its de minimis thresholds are stated in GBP.

What is the VAT rate on imports into the United Kingdom?

The United Kingdom charges VAT on imports at a standard rate of 20%.

What is the de minimis threshold in the United Kingdom?

Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value.

Which customs tariff does the United Kingdom use?

The United Kingdom has its own customs tariff, which 3 countries and territories also apply. The countries and territories that apply the United Kingdom tariff are Guernsey, Isle of Man and Jersey.

Sources and updates

The import taxes for the United Kingdom come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

The de minimis thresholds for the United Kingdom come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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