UK Post-Brexit Import Guide: Customs Declarations, UK Global Tariff and VAT Rules for Cross-Border Sellers

The UKGT is the UK's independent tariff schedule, effective from 1 January 2021. While many rates mirror the old EU rates, there are significant differences: (1) the UKGT has simplified many tariff bands — for example, many goods previously at 8-12% in the EU are now at 0-4% in the UK; (2) the UK has removed tariffs on some products to reduce consumer costs (e.g., certain food products, ceramics); (3) the UK has its own trade agreements (with Australia, New Zealand, CPTPP members) that provide preferential rates different from EU FTAs; (4) anti-dumping duties are set independently. To check the UK duty rate for your product: use the UK Trade Tariff tool on gov.uk (search by commodity code). The UK commodity code system is similar to but not identical to the EU's Combined Nomenclature — always verify using the UK tool, not the EU TARIC.

PVA allows UK VAT-registered importers to account for import VAT on their VAT return instead of paying it at the border. This eliminates the cash-flow impact of paying 20% VAT upfront at customs and waiting for a refund. How it works: (1) when you import goods, you report the import VAT as both output tax (Box 1) and input tax (Box 4) on the same VAT return — the net effect is zero; (2) you access your monthly PVA statements through your Government Gateway account to support your return; (3) PVA is automatic for UK-registered businesses — no separate application is needed. However, you must have a valid GB EORI number and be registered for UK VAT. Non-UK sellers without a UK VAT registration cannot use PVA and must pay import VAT at the border. This is one reason why obtaining UK VAT registration before your first FBA shipment is critical.

For goods valued at £135 or less (intrinsic value of the consignment, not including shipping), the UK applies a special VAT rule: (1) VAT at 20% is charged at the point of sale, not at the border; (2) the seller or the marketplace (if selling through Amazon, eBay, etc.) must collect and remit the VAT; (3) customs duty is not charged on goods ≤£135. For marketplace sales, the marketplace is the 'deemed supplier' and is responsible for collecting and remitting VAT — this applies regardless of whether the seller is UK-based or overseas. For DTC sales from overseas sellers, the overseas seller must register for UK VAT and collect VAT at checkout. The £135 threshold is per consignment, not per item — if you ship multiple items in one parcel and the total value exceeds £135, normal import VAT and duty rules apply.

Standard documentation for UK imports: (1) commercial invoice with seller/buyer details, goods description, value, Incoterms and HS/commodity code; (2) packing list; (3) bill of lading or airway bill; (4) certificate of origin (if claiming preferential rates under a UK trade agreement); (5) UK EORI number (starting with 'GB'); (6) customs declaration (C88 form or electronic equivalent, filed through the Customs Declaration Service); (7) import license for restricted goods; (8) UKCA or CE marking documentation for regulated products. For Amazon FBA: you also need proof of the FBA warehouse address and your UK VAT registration. A customs broker or freight forwarder typically handles the declaration on your behalf. Common pitfall: using an EU EORI number instead of a GB EORI — EU EORI numbers are not valid for UK customs since Brexit.

Yes. If you store goods in the UK (including in an Amazon FBA warehouse), you must register for UK VAT before your first sale — regardless of your turnover. This applies to overseas sellers as well as UK-based sellers. The registration process takes 4-8 weeks and requires: (1) a GB EORI number; (2) proof of business identity (passport, company registration); (3) evidence of trading activity (e.g., Amazon seller account details, invoices); (4) if non-UK established, appointment of a UK VAT agent (optional but recommended). Once registered, you must file quarterly UK VAT returns. Import VAT on goods stored in FBA can be deferred using PVA. If you also sell in the EU, you need separate EU VAT registrations — the UK registration does not cover EU sales. Amazon will not allow you to create FBA shipments to the UK without a valid UK VAT number.