Import duty threshold
Under £135: supplier charges UK VAT. Travellers: £390 duty-free.
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United Kingdom · Customs & Import · 2026
United Kingdom Customs & Import: VAT, Thresholds, Removal Goods & Vehicle Import
Post-BrexitVAT 20%UK EORI Required
All customs information for United Kingdom at a glance: VAT rates, import duty thresholds, the customs system (CDS (Customs Declaration Service)), removal goods regulations for private individuals and vehicle import requirements.
Note: This page is for general information only. The current regulations of HMRC (His Majesty's Revenue and Customs) are binding.
Last updated:
At a Glance
United Kingdom – Key customs data
Value Added Tax
20 %
Standard rate
Reduced: 5 %
Zero rate: 0 %
Post-Brexit: no EU single market. UK VAT applies. Postponed VAT Accounting (PVA) available.
Import Duty Threshold
135 GBP
Under £135: supplier charges UK VAT. Travellers: £390 duty-free.
EORI Number
Own system (no EU EORI)
UK EORI required (GB123456789000). Post-Brexit own system, independent of EU EORI.
Customs System
CDS (Customs Declaration Service)
Customs Authority
HMRC
His Majesty's Revenue and Customs
https://www.gov.uk/government/organisations/hm-revenue-customs →Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate 20% applies to all imports. Post-Brexit: no EU single market. UK VAT applies. Postponed VAT Accounting (PVA) available.
Customs system
United Kingdom uses CDS (Customs Declaration Service) for all customs declarations. All import declarations are submitted electronically through this system.
EORI number
UK EORI required (GB123456789000). Post-Brexit own system, independent of EU EORI.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Transfer of Residence (ToR) Relief allows the duty- and tax-free import of household goods into the UK. All items must have been in use abroad for at least 6 months. Online application via HMRC CDS. Both businesses and individuals are eligible.
Form / Procedure
ToR Relief (Transfer of Residence), C3 + C1331
Min. residence abroad
At least 12 months of residence outside the UK
Application deadline
Application within 12 months of establishing UK residence
Restricted / prohibited goods
Weapons, drugs, certain food products of animal origin, protected species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
6.5% duty (from EU since Brexit)
VAT / Tax
20% UK VAT (waived with ToR Relief)
Special requirements
IVA test (Individual Vehicle Approval) or CoC type approval. Vehicle must be converted for left-hand traffic. DVLA registration required. MOT inspection for vehicles over 3 years old.
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in United Kingdom.
What is the VAT rate on imports into United Kingdom?
The standard VAT rate in United Kingdom is 20%. Reduced rate: 5%. Post-Brexit: no EU single market. UK VAT applies. Postponed VAT Accounting (PVA) available.
What are the low-value / import threshold rules for United Kingdom?
Under £135: supplier charges UK VAT. Travellers: £390 duty-free.
Which customs system does United Kingdom use?
United Kingdom uses CDS (Customs Declaration Service). Authority: HMRC (His Majesty's Revenue and Customs). https://www.gov.uk/government/organisations/hm-revenue-customs
How can I import my removal goods duty-free into United Kingdom?
Transfer of Residence (ToR) Relief allows the duty- and tax-free import of household goods into the UK. All items must have been in use abroad for at least 6 months. Online application via HMRC CDS. Both businesses and individuals are eligible.
Which form do I need for removal goods into United Kingdom?
Required: ToR Relief (Transfer of Residence), C3 + C1331. Minimum stay: At least 12 months of residence outside the UK. Deadline: Application within 12 months of establishing UK residence.
How do I import a vehicle into United Kingdom? What taxes apply?
Customs duty: 6.5% duty (from EU since Brexit). VAT/Tax: 20% UK VAT (waived with ToR Relief). IVA test (Individual Vehicle Approval) or CoC type approval. Vehicle must be converted for left-hand traffic. DVLA registration required. MOT inspection for vehicles over 3 years old.