Question 1

What is the UK Global Tariff?

Accepted Answer

The UK Global Tariff (UKGT) is the UK's independent tariff schedule introduced after Brexit on 1 January 2021. It replaced the EU's Common External Tariff and applies to goods imported into Great Britain from non-UK countries. Northern Ireland continues to use the EU tariff for goods crossing into the Single Market under the Windsor Framework.

Question 2

How does UK VAT apply to imports?

Accepted Answer

UK VAT is charged on most goods imported into the UK. The standard rate is 20%, with a reduced rate of 5% for certain goods (e.g., children's car seats, domestic energy). Import VAT is calculated on the customs value (price + freight + insurance + duty). Registered businesses can typically reclaim import VAT via their VAT return.

Question 3

What UK trade agreements exist post-Brexit?

Accepted Answer

The UK has negotiated its own trade agreements since leaving the EU. Major deals include CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), the UK-Australia FTA, UK-New Zealand FTA, UK-Japan CEPA, and rolled-over agreements with many countries previously covered by EU deals. A UK-India FTA is under negotiation.

Question 4

How do UK import duties differ from EU duties?

Accepted Answer

The UK simplified and reduced many tariff rates when introducing the UKGT, particularly on goods not produced in the UK. However, the UK has also introduced new measures like anti-dumping duties independent of EU orders. Rates can differ significantly — for example, the UK has lower agricultural tariffs in some categories but higher rates in others.

Question 5

What is trade facilitation under the Windsor Framework?

Accepted Answer

The Windsor Framework (2023) governs the movement of goods between Great Britain and Northern Ireland. Goods from GB to NI travelling to end customers in NI use the 'green lane' (simplified checks). Goods at risk of entering the EU Single Market use the 'red lane' and face full EU customs procedures. This affects duty calculations for goods sold into Northern Ireland.

Question 6

What is an HTS code?

Accepted Answer

An HTS (Harmonized Tariff Schedule) code is a 10-digit classification number used by US Customs and Border Protection to identify imported goods and determine applicable duty rates. The first 6 digits are standardized internationally under the Harmonized System, while the last 4 digits are specific to the United States.

Question 7

How are US tariff rates determined?

Accepted Answer

US tariff rates are set by Congress and administered by CBP. The base MFN (Most Favored Nation) rate applies to most trading partners. Additional special tariffs — such as Section 301 (China), Section 232 (steel and aluminum), and Section 122 (temporary global surcharge, 10–15% per Proclamation 11012) — may apply on top of the base rate. Note that Section 122 does not stack with Section 232: goods already subject to §232 actions are excluded from the §122 surcharge.

Question 8

What are Section 301 tariffs?

Accepted Answer

Section 301 tariffs are additional duties imposed on Chinese goods under the Trade Act of 1974, in response to unfair trade practices. They range from 7.5% to 100% depending on the product category and apply on top of the standard MFN duty rate. Four separate lists cover approximately $370 billion of annual imports.

Question 9

How do I find the tariff rate for my product?

Accepted Answer

Use the search bar on this site to describe your product in plain English — our AI identifies the correct HTS code and shows all applicable duty rates including base MFN, Section 301, Section 232, and any other overlays. You can also browse by HTS chapter or product category.

Question 10

What is a landed cost?

Accepted Answer

Landed cost is the total cost of importing a product to its destination, including the product price (FOB), ocean or air freight, insurance, US Customs duties, Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF), and any other applicable surcharges. It represents the true cost of an imported good before domestic distribution.

UK Tariff FAQ

Frequently Asked Questions

UK Tariff FAQ

Frequently Asked Questions