UK Import Duty Rates 2026: How Much Will You Pay on Your Products?

How UK Import Duty Works

Customs duty is a universal concept — every country charges it, though rates and structures vary. When you import goods into the United Kingdom, you'll almost certainly need to pay customs duty — a tax charged on products entering the country. The amount you pay depends on three things: what the product is, where it comes from, and how much it's worth.

Understanding duty rates is essential for any importer because they directly affect your landed cost, your pricing, and ultimately whether a product is worth importing at all.

Types of Duty Rates

UK duty rates come in three forms:

Ad Valorem Duty (Percentage of Value)

The most common type. A percentage is applied to the customs value of your goods (typically the transaction value plus freight and insurance to the UK border).

Example: A 6.5% ad valorem duty on goods with a customs value of $12,500 means you pay $812.50 in duty.

Specific Duty (Fixed Amount per Unit)

A fixed charge based on quantity, weight, or volume rather than value. Common for agricultural products, alcohol, and tobacco.

Example: Wine may attract a specific duty of a set amount per hectolitre, regardless of the wine's value.

Compound Duty (Both Combined)

Some products attract both an ad valorem percentage and a specific amount. This is less common but applies to certain agricultural and processed food products.

Example: A product might have a duty of 8% + $15 per 100 kg — you pay both.

How to Look Up Your Duty Rate

The UK uses the UK Global Tariff (UKGT), which replaced the EU's Common External Tariff after Brexit. To find your duty rate:

Step 1: Find Your HS Code

Every product has a commodity code (based on the international Harmonised System). The UK uses 10-digit commodity codes. You can look these up using:

• The UK Trade Tariff — the official HMRC tool
• Our HS Code Lookup tool for a faster search experience

Start by describing your product in plain language. The tariff tool will guide you through the classification process, narrowing down from broad categories to specific product types.

Step 2: Check the Third Country Duty Rate

This is the default duty rate that applies to imports from countries without a preferential trade agreement. It's the rate most importers pay.

Step 3: Check for Preferential Rates

If your product originates from a country that has a free trade agreement with the UK, you may qualify for a reduced or zero-rate duty. More on this below.

Common Product Categories and Typical Duty Rates

Here's a practical overview of duty rates for product categories commonly imported into the UK. These are general ranges — the exact rate depends on the specific 10-digit commodity code.

Electronics and Technology

Electronics generally carry low duty rates thanks to the Information Technology Agreement (ITA), which eliminated tariffs on many tech products.

Clothing and Textiles

Clothing is one of the most heavily taxed import categories. The flat 12% rate on most garments significantly increases landed cost.

Footwear

Footwear duty rates are among the highest for consumer products. The rate varies significantly based on the upper material — leather shoes are cheaper to import duty-wise than textile or rubber alternatives.

Home and Furniture

Toys and Games

Beauty and Personal Care

Preferential Rates Under UK Trade Agreements

Since leaving the EU, the UK has established its own network of free trade agreements (FTAs). If your products originate in a country covered by one of these agreements, you may pay reduced or zero duty.

Key UK Free Trade Agreements in 2026

CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) The UK joined CPTPP in 2023. Member countries include Japan, Canada, Australia, New Zealand, Vietnam, Malaysia, Singapore, Mexico, Chile, Peru, and Brunei. This agreement provides preferential rates on a wide range of goods.

UK-Japan CEPA A comprehensive agreement covering most goods. Many industrial and consumer products qualify for zero or reduced duty.

UK-Australia FTA Eliminates tariffs on a wide range of Australian goods, including agricultural products, wine, and manufactured goods, with phase-in periods for some categories.

UK-New Zealand FTA Similar to the Australia agreement, with tariff elimination on most goods.

UK-EU Trade and Cooperation Agreement (TCA) Goods originating in the EU qualify for zero-tariff, zero-quota access, provided they meet the rules of origin requirements. This is crucial for importers sourcing from European suppliers.

Other agreements: The UK has rollover agreements with countries including South Korea, Switzerland, Norway, Turkey, and many others.

Rules of Origin

To claim a preferential rate, your products must meet the rules of origin requirements. This means the goods must be substantially manufactured or processed in the country covered by the agreement. Simply transshipping through a partner country (e.g., goods made in China, shipped via Vietnam) does not qualify.

You'll need a valid origin declaration or certificate of origin from your supplier to claim preferential rates at UK customs.

Anti-Dumping and Safeguard Duties

In addition to standard duty rates, some products attract additional duties designed to protect UK industries from unfair trade practices.

Anti-Dumping Duties

Applied when foreign manufacturers sell goods in the UK at below their normal market value (dumping). These duties can be substantial:

• Steel and iron products — various anti-dumping measures on products from China, Russia, and other countries
• Ceramics — measures on certain ceramic tableware from China
• Aluminium products — measures on specific product types
• Bicycles — anti-dumping duties on bicycles from certain origins
• Solar panels — historical measures (check current status)

Anti-dumping duty rates range from 10% to over 80% on top of the standard duty rate. Always check the UK Trade Remedies Authority (UKTRA) website for current measures.

Safeguard Duties

Temporary measures applied to specific product categories experiencing a surge in imports that threatens UK industry. These are reviewed periodically and may be extended or removed.

How Duty Is Calculated

The customs duty formula is:

Duty = Customs Value × Duty Rate

The customs value is typically calculated using Transaction Value (Method 1), which is:

Customs Value = Price paid for goods + Freight to UK + Insurance

This is essentially your CIF value. If you buy on FOB terms, the customs value includes the FOB price plus the freight and insurance you arranged separately.

Example Calculation

You import 1,000 pairs of textile trainers from Vietnam:

• FOB price: $10.00 per pair ($10,000 total)
• Sea freight: $750
• Insurance: $50
• Customs value: $10,800

Standard third-country duty for textile-upper footwear: 17%

But Vietnam is a CPTPP member. Under CPTPP, the preferential rate for this product might be 0% (subject to rules of origin).

• Without preferential rate: Duty = $10,800 × 17% = $1,836.00
• With CPTPP preferential rate: Duty = $10,800 × 0% = $0.00

That's a $1,836.00 saving on a single shipment — a massive difference to your landed cost and competitiveness.

Practical Tips for Managing Duty Costs

1. Get Your HS Code Right

An incorrect HS code means you'll pay the wrong duty rate — potentially overpaying or underpaying (which creates compliance risk). Use the HS Code Lookup tool and consider getting a Binding Tariff Information (BTI) ruling from HMRC for certainty. See our guide on how to find the correct HS code for a detailed walkthrough.

2. Explore Trade Agreements

Before committing to a supplier, check whether their country has a trade agreement with the UK. The duty savings can make sourcing from a slightly more expensive supplier in a partner country more cost-effective than a cheaper supplier in a non-partner country.

3. Check for Duty Reliefs

The UK offers several duty relief schemes:

• Inward Processing Relief (IPR) — suspension of duty on goods imported for processing and re-export
• Outward Processing Relief (OPR) — reduced duty on goods exported for processing and re-imported
• Returned Goods Relief — no duty on UK-origin goods being returned
• End-use relief — reduced duty for specific approved uses

4. Use a Duty Calculator

For a quick estimate of the duty and tax on your next shipment, use the Duty & Tax calculator on LandedCost.co. Input your product, origin country, and value to get an instant breakdown.

Keep Track of UK Import Duty Rate Changes in 2026

Duty rates can change. The UK government periodically reviews and adjusts tariff rates, and new trade agreements continue to be negotiated. Anti-dumping measures are also reviewed regularly.

Bookmark the UK Trade Tariff and check rates before each new product sourcing decision. The difference between a 0% and 12% duty rate can be the difference between a profitable product and a loss-maker.

Use the Duty & Tax calculator to estimate your customs duty rates UK 2026 and import VAT for any product and origin country. For details on how VAT adds to your import costs, see How to Calculate VAT on Imported Goods to the UK. And to understand how trade agreements could lower your duty bill, read How to Use UK Trade Agreements to Pay Less Import Duty.