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United Kingdom Customs Tariff (UKGT 2026)
UKGT SYSTEM OVERVIEW
The UK Global Tariff (UKGT) applies to goods imported into Great Britain. View official 10-digit declarable UK commodity codes, MFN duty rates, standard 20.00% VAT, and HMRC entry clearance guidance [HMRC Trade Tariff].
Featured UK Tariff Commodities & MFN Rates
| HS Subheading | Commodity Description | UK MFN Duty Rate | UK Import VAT | Action |
|---|---|---|---|---|
| 6109.10 | Cotton T-Shirts & Singlets | 12.00 % | 20.00% | View UK Package → |
| 8703.23 | Motor Cars (1,500cc – 3,000cc) | 10.00 % | 20.00% | View UK Package → |
| 6403.99 | Leather Footwear | 17.00 % | 20.00% | View UK Package → |
| 0901.11 | Coffee Beans (Green) | 0.00 % | 20.00% | View UK Package → |
Official UK Primary Sources
HM Revenue & Customs (HMRC) Trade Tariff Service ↗
Official UK Government trade tariff lookup tool and commodity code database.
UK Customs Tariff Frequently Asked Questions (FAQ)
What is the UK Global Tariff (UKGT)?
The UK Global Tariff (UKGT) replaced the EU Common External Tariff following Brexit. It applies to all goods imported into the UK, unless a free trade agreement (FTA) or preference applies.
Who governs UK customs tariffs and VAT?
HM Revenue & Customs (HMRC) governs UK trade tariffs, customs duty collection, and import VAT.
What is the standard UK import VAT rate?
The standard UK import VAT rate is 20.00%, assessed on the total landed cost (Customs Value + Import Duty + Shipping/Insurance).
What is the UK customs duty-free de minimis threshold?
Customs duty is not charged on goods imported into the UK with an intrinsic value of £135 or less, though import VAT may still apply.
How are UK declarable commodity codes formatted?
UK commodity codes are 10-digit numbers. The first 6 digits represent international WCO HS codes, digits 7-8 represent Combined Nomenclature (CN) subheadings, and digits 9-10 represent UKGT national lines.