United Kingdom
Low-value import rules in United Kingdom
Low-value consignments
Consignments valued at £135 or less: VAT is charged by the seller (or online marketplace) at the point of sale rather than at the border, and customs duty is not charged. The £135 limit applies to the value of the total consignment, not to individual items.
In force from 2021-01-01 · VAT and overseas goods sold directly to customers in the UK
What LandedGrid does not calculate for this destination
- quotas: First-come-first-served quota balances are checked per request with a 24-hour cache. Licence-managed or unavailable balances remain unresolved; in-quota rates are conditional on allocation.
- excise: Excise duty measures are read from the UK Trade Tariff where present; rates that depend on alcoholic strength or product composition are flagged for review rather than calculated.
- regulatory: Import control measures attached to the commodity in the UK Trade Tariff are listed. Product safety, labelling and sector rules outside the tariff are not covered.
- Northern Ireland (Windsor Framework) movements are not modelled; results are for Great Britain imports.
- Import VAT rate is read per commodity from the HMRC Trade Tariff API at calculation time and cached for 24 hours.