From 1 January 2021, the UK will apply a UK-specific tariff to imported goods.

This UK Global Tariff (UKGT) will replace the EU’s Common External Tariff, which applies until 31 December 2020.

The UKGT will apply to all goods imported into the UK unless:

  • An exception applies, such as a relief or tariff suspension
  • the goods come from countries that are part of the Generalised Scheme of Preferences
  • the country you are importing from has a trade agreement with the UK

It only shows the tariffs that will be applied to goods at the border when they are imported into the UK.

It does not cover:

  • other import duties, such as VAT
  • the precise details of trade remedy measures, such as anti-dumping, countervailing and safeguards

VAT Changes:

VAT will be levied on consignments of EU goods exceeding £135 in value following the same rates and structures as are applied for the Rest of the World imports.

VAT-registered importers will be able to use postponed VAT accounting and different rules will apply to consignments valued less than £135.

You can check the trade tariffs here:  https://www.gov.uk/trade-tariff

Moving goods between Great Britain and Northern Ireland

If you move goods between Great Britain and Northern Ireland, the Trader Support Service will guide you through any changes due to the implementation of the Northern Ireland Protocol.

The Northern Ireland Protocol comes into force on 1 January 2021. There will be changes to the way goods move between Great Britain and Northern Ireland.

You may want to sign up for the free Trader Support Service which:

  • will help if you move goods between Great Britain and Northern Ireland, or bring goods into Northern Ireland from outside the UK
  • is free to use and will guide you through any changes to the way goods move between Great Britain and Northern Ireland
  • can complete declarations on your behalf

It can help if you:

  • are moving the goods yourself
  • act on behalf of someone
  • send parcels between Great Britain and Northern Ireland, or bring parcels into Northern Ireland from outside the UK

See: https://www.export.org.uk/mpage/trp