UK Customs Duty Rates 2026 — How to Calculate What You Owe
Since Brexit, goods imported into the UK from the EU — and EU goods imported from the UK — are subject to customs duty. Getting the calculation right before you buy can save you from unexpected costs on delivery. Here’s how it works.
UK Global Tariff vs. EU TARIC
The UK operates its own tariff schedule — the UK Global Tariff (UKGT) — independent of the EU’s TARIC system. You can look up UK duty rates at trade-tariff.service.gov.uk using the commodity code (HS code) of your goods.
For goods with UK or EU origin, the Trade and Cooperation Agreement (TCA) provides preferential 0% duty — but only if the goods meet the rules of origin requirements and the supplier provides proof (Statement on invoice or EUR.1 certificate).
The Customs Value Formula
Customs Value = Invoice price + freight to UK border + insurance
Example: You buy components from Poland for £8,000. Freight to UK border costs £400. Insurance: £80. Customs value = £8,480.
Duty = Customs Value × Tariff Rate VAT = (Customs Value + Duty) × 20%
Postponed VAT Accounting (PVA)
UK-registered businesses can use Postponed VAT Accounting to defer import VAT to their VAT return instead of paying it at the border. This significantly improves cash flow for regular importers — you don’t need to fund the VAT until your next VAT return date.
Real Example — Machinery from Poland
| Item | Value |
|---|---|
| Purchase price | £25,000 |
| Freight to UK border | £800 |
| Customs value | £25,800 |
| Duty (2.7%, no TCA proof) | £697 |
| Duty with TCA (0%) | £0 |
| Import VAT (20%) | £5,299 |
| Agent fee | from £45 to £150 |
Want an accurate cost breakdown for your specific shipment? Easyclearance.pl provides free pre-shipment cost estimates — contact us before you order.
