{
  "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).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "British Pound (GBP)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 20%",
      "source": "https://www.gov.uk/vat-rates"
    },
    {
      "label": "De minimis",
      "value": "No duty up to £135; tax always charged",
      "source": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty"
    },
    {
      "label": "Customs tariff",
      "value": "Own national tariff",
      "source": null
    },
    {
      "label": "Countries using this tariff",
      "value": "3",
      "source": null
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does the United Kingdom use for customs?",
      "answer": "The United Kingdom uses the British pound (GBP). Its de minimis thresholds are stated in GBP."
    },
    {
      "question": "What is the VAT rate on imports into the United Kingdom?",
      "answer": "The United Kingdom charges VAT on imports at a standard rate of 20%."
    },
    {
      "question": "What is the de minimis threshold in the United Kingdom?",
      "answer": "Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value."
    },
    {
      "question": "Which customs tariff does the United Kingdom use?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "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."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in the United Kingdom",
      "text": [
        "The United Kingdom charges VAT on imports at a standard rate of 20%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in the United Kingdom",
      "text": [
        "Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The newest release on this page, the import taxes for the United Kingdom, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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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  "data": {
    "type": "country",
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      "code": "GB",
      "name": "United Kingdom",
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      "alpha3": null,
      "numeric": null
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    "currency": {
      "code": "GBP",
      "name": "British Pound"
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    "union": null,
    "members": [
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        "name": "Guernsey",
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      {
        "code": "IM",
        "name": "Isle of Man",
        "slug": "isle-of-man"
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        "name": "Jersey",
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        "rate": 20,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://www.gov.uk/vat-rates",
        "notes": null
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      {
        "channel": "any",
        "purpose": "any",
        "currency": "GBP",
        "dutyThreshold": 135,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "customs_value",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": null,
        "from": "GB",
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
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        "dataset": "GB:taxes",
        "country": "GB",
        "kind": "taxes",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:10:50.176Z",
        "origin": "manual",
        "sourceUrls": []
      },
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        "country": "GB",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:09:38.709Z",
        "origin": "manual",
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      "robots": "index",
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  "previous": null,
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  "links": {
    "self": "https://border.bot/countries/united-kingdom.json",
    "html": "https://border.bot/countries/united-kingdom",
    "canonical": "https://border.bot/countries/united-kingdom",
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  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "08bc53aa"
}