UK Customs Tariff System and Common Product Duty Rates
2025-05-18UK Tariff System
The UK currently follows the World Trade Organization (WTO) Most-Favoured-Nation (MFN) tariff system. This means that, unless the UK has signed a free trade agreement (FTA) or other preferential trade arrangements with other countries or regions, the same tariff rate applies to imports from all WTO member countries.
Specific tariff rates can be checked at the following link: UK Customs Tariff Website
Below are examples of standard duty rates for certain products. Please note that these rates may change over time, so it is recommended to consult a customs agent or the UK Customs Department for the most accurate and up-to-date information.
Common Product Tariff Rates
Agricultural Products
Beef (HS 0201): Duty rates can reach over 20%, depending on the subheading.
Dairy Products (HS 0402): Duty rates range from 12% to 40%, with butter at 32.5%.
Industrial Products
Textiles (HS 5201-5600): Duty rates range from 0% to 12%, with cotton yarn at 0%.
Machinery (HS 8413-8431): Duty rates range from 0% to 3%, with certain industrial boilers at 0%.
Consumer Goods
Apparel (HS 6101-6114): Duty rates range from 8% to 12%.
Footwear (HS 6402-6405): Duty rates range from 3% to 17%.
UK Customs Documents
Commercial Invoice
Purpose: A commercial invoice is a vital document issued by the exporter that provides detailed information about the goods, transaction terms, and payment method. It serves as the primary document for both the buyer and seller to exchange goods and settle payments, and is essential for customs to determine the customs value.
Requirements:
The invoice must be clear, accurate, and complete, with no alterations.
The following information must be included:
Complete name, address, and contact details of both exporter and importer
Detailed description of the goods (name, specifications, quantity, unit price, total price)
Trade terms (Incoterms, such as FOB, CIF, DAP)
Payment method (e.g., T/T, L/C)
Country of origin of the goods
Invoice date and number
Signature and stamp of the exporter
Currency: Typically GBP, USD, or EUR
Language: Preferably in English or an official English translation
Copies: Usually at least three original invoices are required.
Packing List
Purpose: A packing list details the packaging of the goods, including the names, quantities, weights, and dimensions of the items in each package. It complements the commercial invoice and aids customs in verifying the goods.
Requirements:
The packing list must match the commercial invoice information.
Required information includes:
Names and addresses of exporter and importer
Product names, specifications, and models
Number, weight (net and gross), and dimensions (length, width, height) of each package
Packaging method (e.g., cartons, wooden crates, pallets)
Shipping marks
Date and packing list number
Clear and readable content
Copies: Usually at least three original packing lists are required.
Bill of Lading (B/L) / Air Waybill (AWB)
Purpose: A bill of lading is a crucial document for sea shipments, serving as a receipt and transportation contract issued by the carrier, as well as proof for the consignee to collect the goods. An air waybill serves the same function for air shipments.
Requirements:
Sea Bill of Lading (B/L):
Original B/L: At least three original B/Ls are required, one for the consignee and others as backups.
Clean B/L: Indicates no damage or defects in the cargo or packaging.
On Board B/L: Confirms that the goods have been loaded onto the ship.
Consignee and notify party details must match the importer’s details.
Details must include shipper, consignee, notify party, vessel name, voyage, ports of loading and discharge, shipping marks, cargo description, piece count, weight, and volume.
Air Waybill (AWB):
Serves as a receipt for the goods and as part of the transport contract.
Non-transferable: Unlike a sea bill of lading, the AWB is not transferable.
The AWB must contain shipper, consignee, departure and arrival airports, flight number, shipping marks, cargo description, piece count, weight, and volume.
Certificate of Origin
Purpose: A certificate of origin is required to verify the origin of the goods and determine applicable duty rates. If the goods meet the criteria for preferential tariffs (e.g., GSP or FTA), the certificate is essential for duty reduction.
Requirements:
Must be issued by an official body or authorized chamber of commerce.
The certificate must match the commercial invoice and other documents.
Process: The exporter must apply for the certificate through the relevant local body, submitting required documents such as the commercial invoice and packing list.
Timeframe: The certificate must be applied for before or shortly after shipment.
Import Declaration
Purpose: An import declaration is a complete set of documents submitted by the importer or their agent to Customs, usually through an electronic system (e.g., the UK Customs Declaration Service).
Requirements:
Information must be accurate and consistent with the commercial invoice, packing list, and other documents.
The declaration must include detailed information such as HS code, quantity, weight, value, and country of origin.
A liability declaration must be included, certifying that the provided information is true and accurate.
If using a customs agent, their details must be included.
Typically submitted electronically, and the related documents must be uploaded.
UK Special Customs Documents and Application Process
Import Licence
Purpose: For restricted or controlled goods such as weapons, chemicals, and pharmaceuticals, an import licence is required.
Application Process:
Verify whether an import licence is required through the Department for Business, Energy & Industrial Strategy (BEIS).
Prepare necessary documents: commercial invoice, packing list, detailed description of goods, etc.
Submit the application through BEIS’s online system or by mail.
Pay applicable fees.
Approval times vary depending on the goods.
Phytosanitary Certificate
For plants, plant products, or soil, a phytosanitary certificate is needed to prove that the goods are free from harmful pests.
Application Process:
Conduct a pre-shipment inspection by the official plant health authority of the exporting country.
Apply for the certificate from the relevant official authority.
The certificate is issued if the goods pass inspection.
Animal Health Certificate
For animals or animal products, an animal health certificate is required to confirm that the goods meet the UK’s animal health requirements.
Application Process:
Conduct a pre-shipment inspection by the official veterinary authority of the exporting country.
Apply for the certificate from the relevant veterinary authority.
The certificate is issued if the goods pass inspection.
Certificate of Origin
Used to prove the origin of the goods, and crucial for preferential tariff treatments under free trade agreements.
Application Process:
Prepare required materials (commercial invoice, packing list).
Submit the application to the official authority or authorized chamber of commerce.
Fees are typically required for application processing.
UK Customs Clearance Process
Prepare Documents: Prior to the goods' arrival in the UK, ensure all necessary documents (commercial invoice, packing list, bill of lading, insurance policy, certificate of origin, etc.) are ready.
Pre-Declaration: Before arrival, submit pre-declarations via the UK Customs electronic system (e.g., CHIEF or CDS), providing detailed goods information including description, quantity, value, HS code.
Arrival: Once the goods arrive in the UK, the carrier transports them to a customs warehouse for sorting and preliminary inspection.
Payment of Duties and VAT: Pay any applicable customs duties and VAT, which is calculated based on the nature and value of the goods. Payment methods include bank transfers, credit cards, or other accepted methods.
Customs Review: Customs officials review the submitted documents to ensure accuracy and perform risk assessments. Some products (e.g., food, pharmaceuticals, chemicals) may require additional inspections.
Release of Goods: Once all documents are confirmed and duties paid, Customs will issue a release notification, allowing the goods to be delivered to their final destination.
Important Considerations
Document Preparation: Ensure all documents are complete and accurate, including commercial invoices, packing lists, bills of lading, and certificates of origin. Provide certified English translations if necessary.
Pre-Declaration: Complete electronic pre-declaration before the goods arrive to avoid delays.
Duty and VAT: Understand the duty and VAT calculation methods, and ensure payments are made correctly.
Physical Inspections: High-risk goods or discrepancies may trigger inspections, which could take up to 120 days. Be prepared for possible delays.
Special Goods: Items like food, pharmaceuticals, and chemicals may require additional documentation such as health certificates or phytosanitary certificates.
