🇬🇧 United Kingdom · Import & Export

Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.

Imports and exports are administered by HMRC with Border Force. Traders need a GB EORI number and file customs declarations through the Customs Declaration Service (CDS).

  • A GB EORI number is required to import or export goods.
  • Customs declarations are made through the Customs Declaration Service (CDS).
  • Duties and import VAT depend on the goods' commodity code, origin and value.

Official authorities

Official-information aggregation, not legal advice. Always verify on the authority's own site.

Government portals

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