Customs duty from European Union to United Kingdom: Import Duty Guide

Key Takeaways

• The EU-UK Trade and Cooperation Agreement (TCA) gives 0% tariffs and 0% quotas on goods meeting its rules of origin, in force since 1 January 2021 (fully ratified from 1 May 2021).
• Getting the 0% rate isn’t automatic - the importer has to actively claim TCA preference and hold proof the goods genuinely originate in the EU, not just that they were shipped from an EU country.
• The EU supplied roughly £472 billion in goods imports to the UK in 2025, about half of all UK goods imports and by far its largest single trading partner by origin.
• 20% UK VAT and the £135 duty-free threshold apply exactly as they do for any other origin - the TCA affects customs duty only, not VAT.
• Every commercial EU-to-UK shipment needs a full customs declaration and a UK EORI number - the pre-Brexit frictionless movement of goods between the EU and UK no longer exists.

EU-UK Trade at a Glance

The European Union remains the UK’s largest single source of goods imports by a wide margin. The UK imported an estimated £472 billion in goods from the EU across 2025, roughly half of all UK goods imports for the year (Eurostat, EU trade in goods with the United Kingdom). In a single month - September 2025 - the UK imported £26.5 billion in goods from the EU alone (ONS, UK trade: September 2025), and Q1 2026 volumes were running at roughly £82 billion for the quarter.

No single EU country dominates this figure - it’s an aggregate across all 27 member states, led by Germany, the Netherlands, France, and Ireland (see the dedicated Germany to UK lane page for a single-country breakdown).

Is There a Free Trade Agreement Between the EU and the UK?

Yes - the EU-UK Trade and Cooperation Agreement, in force since 1 January 2021 (provisionally) and fully ratified since 1 May 2021, gives 0% tariffs and 0% quotas on qualifying goods trade in both directions (European Commission; European Parliament). This remains the operative framework as of 2026 - discussions on a narrower UK-EU “reset,” including a veterinary/SPS agreement to ease agri-food friction, have been layered on top of the TCA rather than replacing it.

The 0% rate is conditional, not automatic. To claim it, the goods must meet the TCA’s rules of origin (broadly: substantially made or transformed within the EU, not merely assembled from non-EU components), and the importer must hold and be able to produce proof of that origin - a statement on origin from the exporter, or the importer’s own verified knowledge (gov.uk guidance on proving originating status). Goods that fail rules of origin, for example non-EU-manufactured items merely re-exported through an EU distribution hub, are charged the UK’s standard MFN tariff instead - the same rate as an equivalent order from a country with no UK trade agreement at all.

How Much Will You Pay Importing from the EU to the UK?

For genuinely EU-originating goods meeting the TCA’s rules of origin, customs duty is 0% regardless of value - the “FTA available” column in the table below shows exactly which of the tracked categories are covered. 20% VAT and the £135 threshold apply as usual though: below £135 there’s no duty question either way since none applies below that value regardless of origin, and above £135 you’ll pay 20% VAT on top of whatever duty rate applies (0% if TCA-qualifying, the standard MFN rate if not).

Shipping and Customs Practicalities from the EU

The single biggest practical change since the UK’s post-Brexit transition fully took effect is that EU-to-UK shipments are imports in the full legal sense, not domestic-style movements. Every commercial consignment now requires a complete customs import declaration through the UK’s Customs Declaration Service (CDS), plus a Safety and Security (Entry Summary) declaration, and the importer needs a valid GB-prefixed EORI number. None of this existed before Brexit for intra-EU trade, and it applies uniformly across all 27 member states, not just larger ones.

Frequently Asked Questions

Does the TCA mean EU orders never pay customs duty?

Not automatically. The 0% rate only applies to goods that meet the TCA’s rules of origin and where the importer has claimed preference with the required proof. Goods that don’t meet those rules, most commonly non-EU-made products merely passing through an EU seller or warehouse, pay the UK’s standard MFN duty rate instead.

Does the TCA remove UK VAT on EU orders?

No. The TCA covers customs duty and quotas only. 20% UK VAT applies to EU orders the same way it applies to imports from any other country, with no TCA-related exemption.

Is the EU still the UK’s biggest source of imports after Brexit?

Yes, by a wide margin. The EU supplied roughly £472 billion in UK goods imports in 2025, about half the UK’s total goods imports, well ahead of Germany or China individually.

What changed for EU shipments since Brexit fully took effect?

Every commercial shipment now needs a full UK customs declaration and Entry Summary declaration, and a GB EORI number is required - EU goods no longer move into the UK without formal customs processing the way they did before Brexit.