MFN (Most Favoured Nation)
MFN is the standard, non-preferential duty rate a country applies to imports from WTO members that have no special trade agreement.
Last reviewed 16 July 2026.
Most Favoured Nation (MFN) is a core WTO principle: a country must apply the same non-preferential tariff to imports from all WTO members equally, unless a trade agreement or preference scheme provides for something better. The MFN rate is therefore the default duty rate on your commodity code.
In the UK, the MFN rates are set out in the UK Global Tariff. When goods have no valid claim to a preferential rate — because there is no trade agreement with the origin country, or the rules of origin are not met — the MFN rate is what applies.
A lower rate than MFN is only available through a preference: a free trade agreement, the Developing Countries Trading Scheme, or a similar arrangement, each with its own origin conditions and paperwork.
How it affects your landed cost
The MFN rate is the baseline duty in your landed cost — the number you pay unless you can prove entitlement to something lower. Knowing the MFN rate for your commodity code tells you the worst-case duty to budget for; our calculator applies it to your customs value so your landed cost is realistic even before you explore preferential options.
Calculate your landed costRelated terms
See also
Know your real cost per unit before you order.
Duty, VAT, freight, FX and fees — calculated per SKU in seconds. Free for your first shipments, no card required.