Country profile
United Kingdom
GB · GBRAs of: 7/18/2026Large consumer/import market and global sea/air freight hub
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.
Overview
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.
Mentioned countries
Customs & Import/Export
Customs authority
HM Revenue and Customs (HMRC) / Border ForceImport 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.
Export system
Export declarations also via CDS (export since June 2024 instead of CHIEF). GB EORI required; outbound goods control by Border Force.
Import VAT
- Import VAT 20 percent (standard), reduced 5 percent, zero percent for certain goods. Basis: customs value plus duty. Postponed VAT Accounting possible.
Import documents
- Commercial invoice
- Packing list
- Transport document (B/L, AWB, CMR)
- Import declaration (CDS)
- EORI number (GB)
- if applicable, proof of origin
- if applicable, import licences / SPS certificates
Export documents
- Commercial invoice
- Packing list
- Export declaration (CDS)
- EORI number (GB)
- Transport document (B/L, AWB, CMR)
- if applicable, proof of origin (EUR.1 / origin declaration)
- if applicable, export licence
Origin proofs / FTA
UK-EU TCA (Statement on Origin), UK-Switzerland agreement (EUR.1/origin declaration, EUR-MED for CH replaced), CPTPP since 15.12.2024 as well as numerous continuity FTAs.
Restricted & prohibited goods
Licensed/prohibited goods incl. weapons, fireworks, certain foods/plants/animals (SPS), medicines and cultural property; controlled by Border Force and specialist authorities.
Export controls & sanctions
Export control of dual-use/military items via Export Control Joint Unit (ECJU, licences via SPIRE). Sanctions: OFSI (finance), OTSI (trade); extensive Russia regime.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (UK) — General process
Quick operational overview for shipments to the United Kingdom. The UK is not part of the EU customs union; imports may require customs clearance and taxes.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (clean docs & data)
- Import clearance in the UK (broker/agent, possible checks)
- Release and delivery; duties/taxes based on classification and value
Common pitfalls
- Assuming “EU like before” → underestimating clearance/taxes
- Incoterms unclear (who clears/pays?)
- Inconsistent values/documents → queries/holds
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- London Heathrow (LHR)
- East Midlands (EMA)
- London Stansted (STN)
- Manchester (MAN)
Seaports / access ports
- Felixstowe
- London Gateway
- Southampton
- Immingham / Grimsby
- Liverpool
- Dover
Road corridors & border crossings
- Motorway network M25/M1/M6
- Dover Channel route (M20/A2)
- Eurotunnel (Folkestone-Calais)
Rail corridors
- Channel Tunnel / HS1 Rail Freight
- Felixstowe-Midlands corridor
- West Coast / East Coast Main Line
Top trade lanes
- UK-EU (Channel / short-sea)
- UK-China
- UK-USA
- UK-Asia (deep sea)
Risk & Operational Notes
Risk notes
Main issue since Brexit: border controls and customs formalities UK-EU (BTOM controls introduced step by step). Otherwise stable infrastructure and legal framework.
Seasonal & weather risks
Autumn and winter storms as well as fog can disrupt sea and air freight at short notice; year-round temperate maritime climate, no pronounced extreme season.
Current logistics notes
UK Single Trade Window and BTOM 2026 further rolled out, SPS controls on EU imports fully in force. London Gateway is growing strongly (over 3 million TEU in 2025), approaching Felixstowe; CDS fully for imports/exports; CPTPP since 15.12.2024. (As of 2026-07-18)
As of: 2026-07-18
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | Bank holiday | |||
| Jan 2, 2026 | 2 January (Scotland only) | Regional | Bank holiday in Scotland only. | ||
| Mar 17, 2026 | St Patrick's Day (Northern Ireland only) | Regional | Bank holiday in Northern Ireland only. | ||
| Apr 3, 2026 | Good Friday | Bank holiday | |||
| Apr 6, 2026 | Easter Monday (not Scotland) | Bank holiday | Bank holiday in England, Wales and Northern Ireland; regular working day in Scotland. | ||
| May 4, 2026 | Early May Bank Holiday | Bank holiday | |||
| May 25, 2026 | Spring Bank Holiday | Bank holiday | |||
| Jul 12, 2026observed on Jul 13, 2026 | Battle of the Boyne (Northern Ireland only) | Regional | Northern Ireland only; falls on a Sunday in 2026, substitute bank holiday Monday 13 July 2026. | ||
| Aug 3, 2026 | Summer Bank Holiday (Scotland only) | Regional | Bank holiday in Scotland only. | ||
| Aug 31, 2026 | Summer Bank Holiday (England, Wales, Northern Ireland) | Bank holiday | Not in Scotland (there 3 August 2026). | ||
| Nov 30, 2026 | St Andrew's Day (Scotland only) | Regional | Bank holiday in Scotland only. | ||
| Dec 25, 2026 | Christmas Day | Bank holiday | |||
| Dec 26, 2026observed on Dec 28, 2026 | Boxing Day | Bank holiday | Falls on a Saturday in 2026; substitute bank holiday Monday 28 December 2026. |
New Year's Day
Jan 1, 2026
2 January (Scotland only)
Jan 2, 2026
Bank holiday in Scotland only.
St Patrick's Day (Northern Ireland only)
Mar 17, 2026
Bank holiday in Northern Ireland only.
Good Friday
Apr 3, 2026
Easter Monday (not Scotland)
Apr 6, 2026
Bank holiday in England, Wales and Northern Ireland; regular working day in Scotland.
Early May Bank Holiday
May 4, 2026
Spring Bank Holiday
May 25, 2026
Battle of the Boyne (Northern Ireland only)
Jul 12, 2026 · observed on Jul 13, 2026
Northern Ireland only; falls on a Sunday in 2026, substitute bank holiday Monday 13 July 2026.
Summer Bank Holiday (Scotland only)
Aug 3, 2026
Bank holiday in Scotland only.
Summer Bank Holiday (England, Wales, Northern Ireland)
Aug 31, 2026
Not in Scotland (there 3 August 2026).
St Andrew's Day (Scotland only)
Nov 30, 2026
Bank holiday in Scotland only.
Christmas Day
Dec 25, 2026
Boxing Day
Dec 26, 2026 · observed on Dec 28, 2026
Falls on a Saturday in 2026; substitute bank holiday Monday 28 December 2026.
Sources: GOV.UK Bank Holidays
Airports in this country
Seaports in this country
Popular Transit Time Routes
Latest News
Sources & Data Confidence
Official sources
- gov.uk
- trade-tariff.service.gov.uk
- ons.gov.uk
Source references without warranty. For legal/tax decisions consult official authorities.
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.
Which trade partners are important for United Kingdom?
Which logistics terms are especially relevant for United Kingdom?
For international shipments, these terms are a good quick start:
Next steps
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