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UK Import VAT and Customs

Updated 2026-08-02

Since Brexit, goods imported into the UK from the EU are subject to customs duties and import VAT. Low-value consignment relief (under £15) was removed in 2021.

Primary sources

This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.

FAQ

Do I pay import VAT on goods from China to UK?+

Yes, import VAT at 20% applies to most goods imported into the UK regardless of origin.

What is UK postponed VAT accounting?+

Postponed VAT accounting allows you to account for import VAT on your VAT return rather than paying at the border.

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UK VAT Registration for Non-UK Sellers

Guide for non-UK sellers on UK VAT registration requirements, thresholds, and filing obligations.

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