UK Global Tariff 2026 – Current Duty Rates and How to Check Yours

Anyone importing goods into the United Kingdom or exporting Polish products to the British market needs to know the current UK duty rates. After Brexit the UK introduced its own customs tariff – the UK Global Tariff (UKGT) – which replaced the EU's Common External Tariff (CET). Understanding the structure of this tariff and being able to check the correct rate are key competencies for every importer and exporter trading with the UK.

What Is the UK Global Tariff (UKGT)?

History and Replacement of the EU Common External Tariff

Until 31 December 2020 the United Kingdom applied the EU Common External Tariff (CET) – a unified system of duty rates applied by all EU countries on imports of goods from outside the Union. After Brexit the UK had to create its own customs tariff.

The UK Global Tariff (UKGT) came into force on 1 January 2021. When creating it the UK largely drew on the EU CET rates, but significant changes were also made:

• The UK reduced rates on many consumer products (e.g. food, children's clothing).
• Rates were maintained for products where the UK had manufacturing interests (steel, aluminium, vehicles).
• Autonomous tariff suspensions were introduced for raw materials and components not produced in the UK.

UK Global Tariff Structure – Types of Rates

MFN Rate (Most Favoured Nation)

The MFN (Most Favoured Nation) rate is the standard duty rate applied to countries with which the UK has not concluded a preferential trade agreement. It is the "default" rate in the UKGT – applied, among others, to goods imported from the USA, China, Australia (before the AUKFTA agreement) and other countries without preferences.

For goods from Poland and the EU the MFN rate does not apply – it is replaced by the preferential TCA rate.

TCA Rate – 0% for Goods from Poland/EU

Under the TCA (Trade and Cooperation Agreement) – the trade agreement between the UK and the EU in force since 1 January 2021 – goods of EU or UK origin are subject to a zero duty rate on import between the UK and the EU (including Poland).

Key condition: rules of origin. The goods must "originate" from the EU or UK within the meaning of the TCA, meaning they must meet sufficient processing criteria. Chinese goods or goods from other countries that were merely repacked in Poland do not qualify for the 0% TCA rate.

Autonomous Tariff Suspensions

The UK can temporarily suspend the duty rate for a specific good (e.g. a raw material or component) if it is not produced in the UK and there is industrial demand. Any company can apply for a suspension. Suspensions are updated regularly and displayed in the UK Trade Tariff tool as a separate rate.

How to Check the UK Duty Rate for Your Goods

UK Trade Tariff Tool – Step by Step

The official tool for checking UK duty rates is the UK Trade Tariff tool available at trade-tariff.service.gov.uk. Here is how to use it:

1. Go to trade-tariff.service.gov.uk.
2. Choose import or export – for imports into the UK select "Import into the UK".
3. Enter your HS code or description of goods – you can enter a 6-digit HS code or keywords describing the product (e.g. "steel pipe", "ceramic tile", "wooden furniture").
4. Select the correct code from the list – the tool will show a list of possible codes; choose the one that most accurately describes your goods.
5. Check the rates – the tool will display the MFN rate, the preferential rate for the EU (TCA = 0% if rules of origin are met), any tariff suspensions, certification requirements, prohibitions and restrictions.

If you do not know your goods' HS code, read our article on how to find the correct HS code for the UK.

Changes to the UK Global Tariff in 2026

Tariff Review – Agricultural Goods Schedule (AGS)

In 2026 the UK continues its tariff review as part of trade policy. Key areas of change:

• Agricultural products (AGS – Agricultural Goods Schedule): the UK regularly updates rates on food, beverages and tobacco. Some food rates are being gradually reduced under trade agreements with countries such as Australia and New Zealand.
• Industrial goods: steel and aluminium rates are subject to special safeguard measures – check the current restrictions on GOV.UK before importing.
• New tariff suspensions: the UK government regularly adds and removes tariff suspensions for raw materials. The current list is available in the Trade Tariff tool.

Goods with a Zero MFN Rate

Many product categories have a zero MFN rate in the UKGT – for these the TCA rate has no practical significance (both options = 0%). These include, among others:

• Most raw materials and industrial inputs not produced in the UK.
• Books and press (HS 4901–4907).
• Selected medicines and pharmaceutical substances.
• Medical and diagnostic equipment.

How to Calculate Duty and Import VAT for Goods Entering the UK

UK Import Cost Calculator

The total cost of duty and VAT on import into the UK is calculated as follows:

1. Customs value = value of the goods (transaction price) + transport costs to the point of entry into the UK + insurance (the so-called CIF value – Cost, Insurance, Freight).
2. Duty = customs value × UKGT duty rate (as a percentage or specific amount).
3. Import VAT = (customs value + duty) × 20% (standard UK VAT rate).

Example: You are importing wooden furniture (HS code 9403.60) into the UK for £5,000 (CIF value). MFN rate for wooden furniture = 5.5%. If the goods originate from Poland (TCA) = 0%.

• With TCA rate (PL/EU): duty = £0, import VAT = £5,000 × 20% = £1,000 (deductible by VAT-registered importer).
• With MFN rate (country without agreement): duty = £275, import VAT = £5,275 × 20% = £1,055.

Note that import VAT is usually deductible by an importer registered for VAT in the UK – the effective cost is duty, not VAT.

TCA and Rules of Origin – How to Prove Polish Origin of Goods

To benefit from the 0% TCA rate, the UK importer must present proof of origin. Accepted forms:

• Statement on Origin on the invoice – the declaration text entered directly on the commercial invoice or other commercial documents. The EU/Polish exporter must be registered in the REX system or be an authorised exporter.
• EUR.1 – movement certificate issued by the Polish customs office.

Without proper proof of origin the UK importer will pay the full MFN rate, even if the goods actually originate from Poland. Find out more about the EUR.1 certificate and when it is needed.

Customs Clearance Costs in the UK – Indicative Ranges

In addition to duty, the importer bears the costs of a customs broker for conducting clearance in the CDS system. Indicative price ranges for Easy Clearance services:

• UK import clearance: from £45 to £150 per declaration. Indicative figures – exact quote on submission of documents.
• UK export clearance: from £45 to £120 per declaration. Indicative figures – exact quote on submission of documents.

Official Sources

• UK Trade Tariff tool (GOV.UK)
• GOV.UK: UK Global Tariff guidance
• GOV.UK: Rules of origin for the UK-EU Trade and Cooperation Agreement

Frequently Asked Questions (FAQ)

What is the duty rate for goods from Poland imported into the UK?

Goods of Polish or EU origin meeting the TCA (Trade and Cooperation Agreement UK–EU) rules of origin are subject to a zero duty rate (0%) on import into the UK. The condition is to prove origin by means of a Statement on Origin on the invoice or an EUR.1 certificate. Goods that do not meet the TCA rules of origin (e.g. Chinese products merely re-assembled in Poland) are subject to the standard MFN rate from the UK Global Tariff, which depends on the HS code of the goods.

How do I find the correct HS code for my goods and check the UK rate?

Go to trade-tariff.service.gov.uk, select "Import into the UK" and enter a description of the goods or an HS code. The tool will display available codes – select the one that most accurately describes your product (the more digits, the more precise the classification). The system will show the MFN rate, the TCA rate (0% for the EU if rules of origin are met), any suspensions, prohibitions and certification requirements. If you are uncertain about the classification, submit a request for a Binding Tariff Information (BTI) to HMRC.

Did the UK Global Tariff change in 2026 compared to 2025?

The UK regularly updates its customs tariff in response to new trade agreements, industrial applications for tariff suspensions and AGS reviews. In 2026 some reductions in agricultural product rates resulting from UK trade agreements with Australia and New Zealand come into force. Steel and aluminium rates may be modified by safeguard measures. Always check the current rate on trade-tariff.service.gov.uk before importing – do not rely on data from several months ago.