# United Kingdom (GB) **Capital:** London **Currency:** British Pound (GBP) (GBP) **Population:** 69,281,400 — Older stored figure; source year not documented. **Area:** 242,495 km² > After Brexit the United Kingdom is a separate customs territory using HMRC's Customs Declaration Service (CDS) for import and export declarations, with the UK-EU Trade and Cooperation Agreement (TCA) governing EU trade. Import VAT is 20 percent (standard rate). As a large consumer market and global hub, the UK offers leading seaports such as Felixstowe, London Gateway and Southampton and top air-cargo gateways at Heathrow and East Midlands. The UK also joined the CPTPP in December 2024. The United Kingdom (GB) has been a separate customs territory since Brexit and is at the same time a large consumer and import market and a global sea and air freight hub linking Europe, North America and Asia. It sits outside the EU customs union; imports and exports run through HMRC's Customs Declaration Service (CDS), while EU trade is governed by the UK-EU Trade and Cooperation Agreement (TCA). Import VAT is 20 percent. The main container ports are Felixstowe, London Gateway and Southampton, while air cargo is led by Heathrow (LHR) and East Midlands (EMA). Key corridors are the English Channel with Dover and the Eurotunnel, the Felixstowe-Midlands axis and the M25/M1/M6 motorway network. Typical freight includes vehicles and parts, machinery, pharmaceuticals, electronics and consumer goods; main trading partners are the United States, Germany, the Netherlands, China and Ireland. **Top Import Partners:** DE, CN, US, NL, FR **Top Export Partners:** US, DE, NL, IE, CN **Top Import Goods:** Vehicles, Machinery, Electronics, Pharmaceuticals, Crude oil **Top Export Goods:** Vehicles, Pharmaceuticals, Machinery, Petroleum products, Aircraft **Key Airports:** - [Belfast International Airport (BFS)](https://www.freight-academy.com/en/information/airports/belfast-international-airport-bfs) - [Birmingham Airport (BHX)](https://www.freight-academy.com/en/information/airports/birmingham-airport-bhx) - [Edinburgh Airport (EDI)](https://www.freight-academy.com/en/information/airports/edinburgh-airport-edi) - [Glasgow Airport (GLA)](https://www.freight-academy.com/en/information/airports/glasgow-airport-gla) - [London Gatwick Airport (LGW)](https://www.freight-academy.com/en/information/airports/london-gatwick-airport-lgw) - [London Heathrow Airport (LHR)](https://www.freight-academy.com/en/information/airports/london-heathrow-airport-lhr) - [London Luton Airport (LTN)](https://www.freight-academy.com/en/information/airports/london-luton-airport-ltn) - [London Stansted Airport (STN)](https://www.freight-academy.com/en/information/airports/london-stansted-airport-stn) - [Manchester Airport (MAN)](https://www.freight-academy.com/en/information/airports/manchester-airport-man) - [Aberdeen International Airport (ABZ)](https://www.freight-academy.com/en/information/airports/aberdeen-international-airport-abz) **Key Seaports:** - [Belfast (GB BEL)](https://www.freight-academy.com/en/information/seaports/belfast-port-gb-bel) - [Dundee (GB DUN)](https://www.freight-academy.com/en/information/seaports/dundee-port-gb-dun) - [Felixstowe (GB FXT)](https://www.freight-academy.com/en/information/seaports/felixstowe-port-gb-fxt) - [Liverpool (GB LIV)](https://www.freight-academy.com/en/information/seaports/liverpool-port-gb-liv) - [London (GB LON)](https://www.freight-academy.com/en/information/seaports/london-port-gb-lon) - [Manchester (GB MNC)](https://www.freight-academy.com/en/information/seaports/manchester-port-gb-mnc) - [Southampton (GB SOU)](https://www.freight-academy.com/en/information/seaports/southampton-port-gb-sou) - [Teesport (GB TEE)](https://www.freight-academy.com/en/information/seaports/teesport-port-gb-tee) - [Aberdeen (GB ABD)](https://www.freight-academy.com/en/information/seaports/aberdeen-port-gb-abd) - [Barrow In Furness (GB BIF)](https://www.freight-academy.com/en/information/seaports/barrow-in-furness-port-gb-bif) ## Customs & Import **Import VAT:** Import VAT 20 percent (standard), reduced 5 percent, zero percent for certain goods. Basis: customs value plus duty. Postponed VAT Accounting possible. **Customs complexity:** medium **Customs system:** Customs Declaration Service (CDS) of HMRC (replaced CHIEF, imports fully since 2022). EORI with GB prefix required; tariff classification via UK Integrated Online Tariff. **Customs authority:** [HM Revenue and Customs (HMRC) / Border Force](https://www.gov.uk/government/organisations/hm-revenue-customs) ## Logistics & Risk **Logistics role:** Large consumer/import market and global sea/air freight hub **Economic area:** Own customs territory (post-Brexit) / UK-EU TCA / CPTPP **Logistics risk:** low to medium **Dangerous goods relevance:** high **Pharma/cold chain:** very high ## FAQ ### Which customs system does the United Kingdom use for imports and exports? Since Brexit, customs declarations have been handled through HMRC's Customs Declaration Service (CDS); it replaced the old CHIEF system (imports since 2022, exports since June 2024). Importers and exporters need an EORI number with a GB prefix. ### What is the import VAT rate in the UK? The standard rate of import VAT is 20 percent, calculated on customs value plus duty. Certain goods are subject to 5 percent or zero percent. Registered businesses can use Postponed VAT Accounting and offset import VAT in their VAT return. ### Is there a free trade agreement between Switzerland and the UK? Yes. The UK-Switzerland trade agreement has been in force since 1 January 2021 and secures preferential tariffs. The proof of origin is the movement certificate EUR.1 or an origin declaration; the former EUR-MED certificate is no longer used for trade with CH. ### Which tariffs apply to goods without a preferential agreement? For imports from countries without a trade agreement, the UK Global Tariff (UKGT) applies. The specific rates can be looked up by commodity code via the UK Integrated Online Tariff (trade-tariff.service.gov.uk). ### Which ports and airports are most important for freight? The main container ports are Felixstowe, London Gateway and Southampton; Immingham/Grimsby is the largest port by tonnage. For air freight, Heathrow (largest freight volume) and East Midlands (largest pure cargo airport, DHL/UPS hub) lead. ### What should be considered in trade with the EU after Brexit? Trade takes place under the UK-EU Trade and Cooperation Agreement (TCA) free of duties and quotas, provided the rules of origin are met (Statement on Origin). However, full customs formalities and border controls (BTOM) introduced step by step apply to certain goods. ### Which export controls and sanctions apply in the UK? Dual-use and military goods are subject to the Export Control Joint Unit (ECJU); licences are applied for via the SPIRE portal. Financial sanctions are administered by OFSI (HM Treasury), trade sanctions by OTSI. The sanctions regime against Russia is particularly extensive. ## Sources & Last Verified - [https://www.gov.uk/government/organisations/hm-revenue-customs](https://www.gov.uk/government/organisations/hm-revenue-customs) - [https://www.gov.uk/government/collections/customs-declaration-service](https://www.gov.uk/government/collections/customs-declaration-service) - [https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk](https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk) - [https://trade-tariff.service.gov.uk/](https://trade-tariff.service.gov.uk/) - [https://www.gov.uk/guidance/summary-of-the-uk-switzerland-trade-agreement](https://www.gov.uk/guidance/summary-of-the-uk-switzerland-trade-agreement) - [https://www.gov.uk/government/collections/the-uk-and-the-comprehensive-and-progressive-agreement-for-trans-pacific-partnershipcptpp](https://www.gov.uk/government/collections/the-uk-and-the-comprehensive-and-progressive-agreement-for-trans-pacific-partnershipcptpp) - [https://www.gov.uk/guidance/uk-strategic-export-controls](https://www.gov.uk/guidance/uk-strategic-export-controls) - [https://www.gov.uk/government/collections/uk-sanctions](https://www.gov.uk/government/collections/uk-sanctions) *Last verified: 2026-07-18* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/gb](https://www.freight-academy.com/en/information/land/gb)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/gb](https://www.freight-academy.com/api/md/country/en/gb)*