Importing Goods from the EU to UK After Brexit: What Changed in 2026

The Post-Brexit Import Landscape in 2026

Since the United Kingdom left the European Union’s single market and customs union at the end of 2020, importing goods from EU countries has fundamentally changed. What was once a seamless flow of goods across borders now involves customs declarations, potential duty payments, regulatory checks, and new documentation requirements. As we move through 2026, the full Border Target Operating Model (BTOM) is firmly in place, and traders must comply with all requirements or face delays and penalties.

According to GOV.UK’s Border Target Operating Model, all imports from the EU are now subject to the same customs processes as goods from the rest of the world. This includes making customs declarations through the Customs Declaration Service (CDS), paying any applicable duties and VAT, and meeting regulatory requirements for controlled goods.

Key Changes That Affect EU-to-UK Imports

Full Customs Declarations Are Now Mandatory

Every commercial consignment from the EU must be covered by a customs import declaration on CDS. The phased introduction period that allowed deferred declarations has ended. Traders must submit complete, accurate declarations before or at the time of import, with all data elements correctly populated.

Safety and Security Declarations

Entry Summary Declarations (ENS) are now required for EU goods arriving in the UK. These pre-arrival safety and security declarations, submitted via the S&S GB system, must be filed before goods reach the UK border. This requirement aligns EU imports with the process already in place for rest-of-world trade.

Sanitary and Phytosanitary (SPS) Controls

Products of animal origin, plants, and plant products imported from the EU are now subject to SPS checks at UK Border Control Posts. This includes:

• Health certificates for animal products
• Phytosanitary certificates for plants and plant products
• Pre-notification through the IPAFFS system
• Physical inspections at Border Control Posts for high-risk goods

Customs Duties and the UK Global Tariff

Goods imported from the EU are subject to the UK Global Tariff (UKGT) unless they qualify for preferential treatment under the UK-EU Trade and Cooperation Agreement (TCA). To claim the zero or reduced tariff rate, importers must:

• Ensure goods meet the rules of origin set out in the TCA
• Obtain a valid statement on origin from the EU exporter
• Declare the preference on the customs declaration with the correct document codes

Failing to claim preference where eligible means paying the full UKGT rate unnecessarily — a costly mistake that many importers still make.

VAT on EU Imports

Import VAT is due on goods from the EU at the same rate as domestic VAT. Most UK VAT-registered businesses use Postponed VAT Accounting (PVA), which allows them to account for import VAT on their VAT return rather than paying it at the border. This significantly improves cash flow. We explore PVA in detail in a separate guide.

Practical Steps for Smooth EU Imports in 2026

1. Verify your EORI and CDS setup — ensure everything is current and properly linked
2. Classify your goods correctly using the UK Trade Tariff
3. Check rules of origin — determine if your goods qualify for TCA preference
4. Pre-notify SPS goods via IPAFFS well in advance of arrival
5. Appoint a customs broker — professional support from agencjacelna.uk ensures compliance and avoids costly errors

For fast, digital customs clearance processing, submit your requirements through easyclearance.pl.