United Kingdom
UK Global Tariff (UKGT) · HS 10 digit · HM Revenue & Customs (HMRC)
20%
Standard VAT 20%, reduced 5% (e.g. children's car seats, home energy), zero-rated (most food, children's clothing).
CIF
EN
3
FTA network
CPTPP
In force since 2018-12-30
12-member FTA covering 15% of global GDP. Broad tariff elimination, digital trade rules, SOE disciplines. UK acceded in December 2024.
Official textEU-UK TCA
In force since 2021-01-01
Zero-tariff, zero-quota trade on originating goods, but full customs declarations required since Brexit.
Official textJapan-UK
In force since 2021-01-01
Bilateral FTA built on the Japan-EU EPA, providing equivalent or improved access for both sides.
Official textTop HS6 tariff lines
| HS | Product | MFN |
|---|---|---|
| 1001.19 | Durum wheat, other than seed | 9.0% |
| 1001.99 | Other wheat and meslin, not seed | 9.0% |
| 1002.90 | Rye, other than seed | 9.0% |
| 1003.90 | Barley, other than seed | 9.0% |
| 1004.90 | Oats, other than seed | 9.0% |
| 1005.10 | Maize seed | 9.0% |
| 1005.90 | Maize, other than seed | 9.0% |
| 1006.10 | Rice in the husk (paddy) | 9.0% |
| 1006.20 | Husked (brown) rice | 9.0% |
| 1006.30 | Semi-milled or wholly milled rice | 9.0% |
| 1006.40 | Broken rice | 9.0% |
| 1007.00 | Grain sorghum | 9.0% |
| 1008.10 | Buckwheat | 9.0% |
| 1008.21 | Millet seed | 9.0% |
| 1008.29 | Other millet | 9.0% |
| 1008.30 | Canary seeds | 9.0% |
| 1008.50 | Quinoa | 9.0% |
| 1008.90 | Other cereals | 9.0% |
| 1101.00 | Wheat or meslin flour | 12.0% |
| 1102.20 | Maize (corn) flour | 12.0% |
| 1102.90 | Other cereal flours | 12.0% |
| 1103.11 | Wheat groats and meal | 12.0% |
| 1103.13 | Maize groats | 12.0% |
| 1103.19 | Other cereal groats | 12.0% |
| 1104.23 | Maize, otherwise worked | 12.0% |
| 1104.30 | Cereal germ, whole | 12.0% |
| 1105.10 | Potato flour and meal | 12.0% |
| 1105.20 | Potato flakes, granules | 12.0% |
| 1106.10 | Flour and meal of dried legumes | 12.0% |
| 1106.20 | Flour of sago, roots, tubers | 12.0% |
| 1106.30 | Flour and powder of fruits or nuts | 12.0% |
| 1107.10 | Malt, not roasted | 12.0% |
| 1107.20 | Malt, roasted | 12.0% |
| 1108.11 | Wheat starch | 12.0% |
| 1108.12 | Maize starch | 12.0% |
| 1108.13 | Potato starch | 12.0% |
| 1108.14 | Manioc starch (tapioca) | 12.0% |
| 1108.19 | Other starches | 12.0% |
| 1108.20 | Inulin | 12.0% |
| 1109.00 | Wheat gluten | 12.0% |
| 1201.10 | Soya beans, seed | Free |
| 1201.90 | Soya beans, other than seed | Free |
| 1202.20 | Groundnuts, shelled, raw | Free |
| 1202.30 | Groundnuts, seed | Free |
| 1203.00 | Copra | Free |
| 1204.00 | Linseed (flaxseed) | Free |
| 1205.10 | Low erucic acid rape or colza seeds | Free |
| 1206.00 | Sunflower seeds | Free |
| 1207.30 | Castor oil seeds | Free |
| 1207.40 | Sesame seeds | Free |
Recent customs policies
UK joins CPTPP, gaining preferential access to 11 economies
The Comprehensive and Progressive Agreement for Trans-Pacific Partnership entered into force for the UK on 15 December 2024, providing tariff cuts on goods exported to and imported from Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, NZ, Peru, Singapore, and Vietnam.
Australia-UK FTA reaches third year, eliminates remaining tariffs on apparel
Under the Australia-UK FTA schedule, all remaining tariffs on UK-origin apparel and footwear are eliminated on 31 May 2026. Australian wine continues phased UK duty cuts.
Data source
HM Revenue & Customs (HMRC) · https://www.gov.uk/trade-tariff