Who pays duty and VAT on transport to the UK? [2026]

It depends on the Incoterm rule stated on the invoice.

1. DAP (most common in B2B with the UK):

• Seller (You): Pays for transport to the client.
• Buyer (Client): Pays import clearance, DUTY and VAT.

2. DDP:

• Seller: Pays EVERYTHING (Transport, Duty, VAT, Clearance). The client only collects the package.

3. EXW / FCA:

• Buyer: Pays for everything (Transport, Export+Import clearance, Customs, VAT). The seller only releases the goods.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are GOV.UK / HMRC, European Commission.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

• UK GOV (Import VAT & PVA) — GOV.UK / HMRC, 2026-03-04
• EU Commission (Customs procedures) — European Commission, 2026-03-04
• GOV.UK: tax and duty on goods sent from abroad — GOV.UK / HMRC, 2026-03-04