The UK operates its customs system through HM Revenue and Customs (HMRC), which manages import declarations, duties, and compliance. The UK is no longer part of the EU Customs Union, so goods entering the country must comply with the UK-specific customs rules. Visit UK Government – Importing for detailed guidance.
General Import Process
- Customs Declaration
- Submit an import declaration through the Customs Declaration Service (CDS) or use a customs agent.
- Required documents include a commercial invoice, packing list, bill of lading or airway bill, and any necessary certificates or licenses.
- Import Duties and VAT
- Duties are based on the product’s HS code. Use the UK Global Tariff database (UK Tariff Lookup) to calculate applicable rates.
- VAT (Value-Added Tax):
- Standard rate: 20%.
- Reduced rate: 5% for some energy products and medical equipment.
- Zero-rated: Basic food items, children’s clothing, and books.
- Additional Non-Financial Requirements
- Goods may require additional certifications or compliance with UK-specific standards, such as the UKCA (UK Conformity Assessed) marking for certain products.
- Access non-financial requirements per product using the Access2Markets Portal.
- Inspection and Clearance
- Customs inspections may occur. Processing typically takes 1-3 business days if all documents are in order.
- Release of Goods
- Cleared goods are free for delivery to their UK destination or stored in bonded warehouses.
Service Providers for Assistance
- DHL Supply Chain UK – dhl.com
- Kuehne+Nagel UK – kuehne-nagel.com
- Palletways UK – palletways.com
- Freightline Carriers – freightlinecarriers.co.uk
- Simarco Logistics – simarco.com
Importing Small Parcels
For small parcels, major couriers like DHL, FedEx, UPS, Royal Mail, and Parcelforce handle shipments efficiently. Shipping costs for a 2kg parcel:
- From the USA: £20-£40 for economy services.
- From China: £18-£35 for economy services.
Express shipping options (2-5 days) are available at higher costs. Pricing varies based on service provider, urgency, and destination within the UK. Check directly with couriers for precise rates.

