UK Post-Brexit Import Guide for Cross-Border Sellers
Updated 2026-08-02
Post-Brexit UK imports require customs declarations, payment of import VAT (20% standard rate), and customs duties based on product classification. The UK has its own tariff schedule separate from the EU. Goods valued ≤£135 have simplified customs procedures with VAT collected at the point of sale.
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
What is the UK de minimis threshold?+
For customs duty: £135. For VAT on B2C imports: £135. Goods valued under £135 are subject to VAT at the point of sale (collected by the seller or marketplace) rather than at customs. Gifts under £39 are duty and VAT exempt.
Do I need UKCA marking?+
UKCA (UK Conformity Assessed) marking is required for products previously needing CE marking that are placed on the UK market. Check specific product regulations as some categories still accept CE marking during transition periods.
How does the UK import VAT work?+
For goods over £135: import VAT (20%) is charged at customs. For goods ≤£135 sold B2C: VAT is charged at checkout. Marketplace facilitator rules apply, meaning Amazon/eBay collect VAT for third-party sellers.
Continue checking
US Customs Duties and Tariffs
Guide to US customs duties, tariff classifications, and import requirements for cross-border sellers.
EU Customs Clearance Process for Importers
Step-by-step guide to EU customs clearance for imported goods, including documentation requirements, tariff classification, duty calculation, and customs procedures.