Importing into United Kingdom: duty, tax and low-value rules
What the official pages state about import tax, low-value exemptions and how the customs value is worked out for goods entering United Kingdom. Each fact shows its source and the date we read it.
What the official pages state
| Fact | What the official page states | Source |
|---|---|---|
| Standard import tax | 20% (VAT) Page states the standard rate rose to 20% on 4 January 2011; general UK VAT rates page, not import-specific. Official wordingThe standard rate of VAT increased to 20% on 4 January 2011 (from 17.5%). | www.gov.uk read 2026-10-02 |
| Low-value duty exemption | Up to 135 GBP Low Value Imports relief: full relief from customs duty for consignments of GBP 135 or less. Consultation document says government will remove the relief and introduce new LVI customs arrangements from March 2029 at the latest. Official wordingrefers to the current full relief from customs duty available for individual consignments sent from a country or territory outside of the UK to one or more recipients in the UK with a value of £135 or less | www.gov.uk read 2026-10-02 |
| Low-value tax exemption | Not applying (formerly 135 GBP) No import VAT relief as such; for consignments of GBP 135 or less VAT is charged and accounted for by the seller at the point of sale (B2B with UK VAT number excepted). Official wordingConsignments valued at £135 or less The seller must charge and account for VAT at the point of sale, unless the consignment is a business to business sale and the customer has given them their UK VAT registration number | www.gov.uk read 2026-10-02 |
| Low-value goods scheme | Overseas sellers must charge and account for UK VAT at the point of sale on consignments of GBP 135 or less (not B2B with UK VAT number); above GBP 135 import VAT and customs duty may be due. Official wordingIf a seller makes changes to the value of the consignment so that its total value goes above £135 they may be liable for import VAT and Customs Duty | www.gov.uk read 2026-10-02 |
| Customs value (duty base) | The customs value includes international freight and includes insurance transaction value; costs of transport, insurance, loading or handling connected with delivering the goods to the UK border must be included Official wordingThe costs of transport, insurance, loading or handling connected with delivering the goods to the UK border must be included. | www.gov.uk read 2026-10-02 |
| What the tax is charged on | The tax base includes the customs value; includes customs duty; includes freight and insurance VAT value = customs value plus incidental expenses such as commission, packing, transport and insurance costs up to the first UK destination (the same page also lists Customs Duty or levy payable on importation as an addition, outside the quote); the same list adds any customs duty or levy payable on importation. Official wordingany Customs Duty or levy payable on importation into the UK | www.gov.uk read 2026-10-02 |