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

Key Takeaways

• The EU-UK Trade and Cooperation Agreement (TCA) gives 0% tariffs on qualifying originating goods in both directions - this is the mirror of this site’s EU-to-UK lane page.
• The UK was the EU’s third-largest source of goods imports in 2025, at roughly €158.6 billion, 6.3% of extra-EU imports.
• A pending UK-EU veterinary/SPS agreement, aimed at removing agri-food border checks, was under active negotiation through 2026 but isn’t yet in force - expected around mid-2027.
• Until that agreement takes effect, UK-origin agricultural and animal-product exports to the EU still face full third-country SPS border checks and certification.
• Standard EU mechanics apply regardless of TCA status: below €150, a flat €3 duty for IOSS sellers (duty-free otherwise); above €150, VAT plus duty plus a handling fee.

UK-EU Trade at a Glance

The UK was the EU’s third-largest source of goods imports in 2025, at roughly €158.6 billion - 6.3% of all extra-EU imports. The UK is also the EU’s second-largest export destination, at €345.5 billion, making it one of the EU’s most significant trading relationships overall (Eurostat).

Is There a Trade Deal Between the UK and the EU?

Yes - the same EU-UK Trade and Cooperation Agreement (TCA) covered on this site’s EU to UK lane page, giving 0% tariffs and 0% quotas on goods meeting its rules of origin, in force since 1 January 2021 (provisionally) and fully since 1 May 2021. A mandated five-year review of the TCA is underway during 2026 (House of Commons Library).

Separately, the EU adopted a negotiating mandate in November 2025 for a new UK-EU SPS (sanitary and phytosanitary) veterinary agreement, intended to remove routine border checks and certification requirements on agri-food goods - a joint statement in December 2025 targeted concluding negotiations ahead of the next EU-UK summit. As of this writing, the agreement is not yet in force, with an effective date expected around mid-2027 (gov.uk). Until it takes effect, UK-origin agricultural and animal-product exports to the EU still face full third-country SPS checks - the most tangible near-term change to watch for on this lane.

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

For genuinely UK-originating goods meeting the TCA’s rules of origin, customs duty is 0% - the “FTA available” column in the table below shows exactly which of the tracked categories are covered, though this site’s product-level data was sourced with the EU-Japan agreement specifically in mind, so it may under-represent the TCA’s real (broad) coverage for other categories - check the specific commodity code if a product doesn’t show 0% here. Standard EU mechanics apply regardless: since 1 July 2026, orders under €150 from an IOSS-registered seller pay a flat €3 duty per item type, non-IOSS orders under €150 stay duty-free, and orders over €150 pay VAT (varying by member state) plus duty plus a handling fee.

Frequently Asked Questions

Is this the same agreement as the EU to UK lane page?

Yes - the TCA applies symmetrically in both directions. See this site’s EU to UK guide for the reverse-direction perspective on the same agreement.

Does the TCA cover food and agricultural products the same as other goods?

Not entirely in practice - while the TCA itself covers goods trade broadly, agri-food and animal products currently face additional third-country SPS border checks that a separate, not-yet-in-force veterinary agreement is meant to remove.

How big is UK-EU trade?

The UK was the EU’s third-largest source of goods imports in 2025, at roughly €158.6 billion, and the EU’s second-largest export destination at €345.5 billion.

When will the new SPS agreement take effect?

As of this writing it isn’t concluded - negotiations were active through 2026 with an effective date expected around mid-2027, subject to how negotiations progress.