Crossborder Tax Tool
Check中文

🇬🇧 Everything you need to sell in United Kingdom

The UK is one of the world's largest ecommerce markets with high digital adoption. Post-Brexit, it operates an independent customs and VAT regime. Non-UK sellers must navigate UK-specific VAT rules, product safety standards (UKCA), and data privacy laws (UK GDPR). Amazon, eBay, and Etsy dominate the marketplace landscape.

Last updated: 2026-08-05·Verified: 2026-08-05

🛃 Customs Notes

Non-EU country since 2021. Import VAT applies on all goods. UKCA marking required for many product categories. EORI number needed for commercial imports. Separate customs territory from Northern Ireland (Windsor Framework).

Compliance Topics

📊 VAT / Sales Tax

UK VAT registration threshold is £90,000 (from April 2024). Non-UK sellers using Amazon FBA must register for UK VAT regardless of threshold. Standard rate 20%, reduced rate 5%. Online marketplaces are deemed suppliers and collect VAT on behalf of overseas sellers for consignments ≤£135.

  • •VAT registration threshold: £90,000 (from April 2024)
  • •Standard rate: 20%, reduced rate: 5%, zero rate: 0%
  • •Marketplace deemed supplier rules: Amazon/eBay collect VAT for overseas sellers on consignments ≤£135
  • •Making Tax Digital (MTD) compliance required for all VAT-registered businesses
  • •Quarterly VAT returns filed via HMRC online portal
  • •Non-UK sellers using UK FBA must register regardless of sales threshold

Sources:

🚢 Customs & Import Duties

Since Brexit, goods entering the UK from outside are subject to customs duties and import VAT. The UK Global Tariff (UKGT) replaced the EU Common External Tariff. Low-value consignment relief (£135) means no customs duty on goods ≤£135, but import VAT is collected at the point of sale for online sales.

  • •UK Global Tariff (UKGT) applies to all imports since January 2021
  • •Low-value threshold: £135 for customs duty exemption
  • •Import VAT collected at point of sale for online marketplace sales ≤£135
  • •EORI number required for commercial imports
  • •Rules of origin documentation needed for preferential tariff rates under FTAs
  • •Northern Ireland follows different rules under the Windsor Framework

Sources:

🛡️ Product Safety & Labeling

The UK Conformity Assessed (UKCA) marking replaced CE marking for the GB market. Most products require UKCA marking. UK Responsible Person required for products placed on the GB market. Product-specific regulations cover electronics, toys, PPE, and medical devices.

  • •UKCA marking mandatory for most products placed on GB market
  • •CE marking no longer recognized for GB market (some transitional exceptions)
  • •UK Responsible Person required for products placed on GB market
  • •Electrical safety: UK plug (BS 1363) required for mains-connected products
  • •Product labeling must be in English
  • •Product-specific regulations (Toys, Electronics, PPE, Medical Devices)

Sources:

🔒 Data Privacy

The UK GDPR and Data Protection Act 2018 govern data privacy. The Information Commissioner's Office (ICO) is the supervisory authority. Post-Brexit, the UK has its own adequacy decisions and data transfer mechanisms. Sellers collecting UK customer data must comply with UK GDPR.

  • •UK GDPR applies to any business processing UK residents' personal data
  • •Lawful basis required for data processing (consent, legitimate interest, etc.)
  • •International Data Transfer Agreement (IDTA) required for transfers outside UK
  • •ICO registration required for most data controllers (fee: £40-£2,900)
  • •Cookie consent required under PECR (Privacy and Electronic Communications Regulations)
  • •Fines up to £17.5M or 4% of global annual turnover

Sources:

🛒 Marketplace Rules

Amazon UK, eBay UK, and Etsy are the dominant marketplaces. Amazon UK has strict seller performance metrics and requires VAT compliance. Amazon FBA requires VAT registration. Online marketplaces have deemed supplier obligations for VAT on B2C goods ≤£135 from overseas sellers.

  • •Amazon UK: VAT number required; compliance checks via Amazon's VAT Services
  • •Amazon FBA UK: VAT registration mandatory regardless of sales volume
  • •eBay UK: seller protections and managed payments system
  • •Etsy: popular for handmade and vintage; UK VAT collected by Etsy for overseas sellers
  • •Marketplace facilitator laws: platforms liable for collecting VAT on behalf of sellers
  • •Product listing must comply with UK consumer protection and advertising standards

Sources:

♻️ EPR / Environmental

The UK has Extended Producer Responsibility schemes for packaging (Packaging Waste Regulations), batteries, and WEEE. Producers placing packaged goods on the UK market must register and report packaging data. The new Packaging Waste Data Reporting system launched in 2024.

  • •Packaging EPR: producers must register with the Environment Agency and report data
  • •WEEE regulations apply to producers of electrical/electronic equipment
  • •Battery regulations apply to producers placing batteries on the UK market
  • •Registration thresholds vary by material type and tonnage
  • •Extended Producer Responsibility for packaging: new data reporting from 2024
  • •Compliance schemes available to help meet obligations

Sources:

Avoid penalties — check your United Kingdom compliance obligations

2-min self-check to confirm if you need VAT, EPR or customs registration

Start self-check

Top Product Categories

ElectronicsClothing & FashionBeauty & Personal CareHome & GardenBooks & Media

Related resources

Guides(9)

Templates(37)

Comparisons(33)

Cases(4)

Tax calendar

Official Sources

More Europe markets

🇪🇺European Union🇧🇪Belgium🇫🇷France🇩🇪Germany🇮🇹Italy🇳🇱Netherlands🇵🇱Poland🇪🇸Spain🇸🇪Sweden

This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.