Importing goods into the UK has become significantly more complex since Brexit, and by 2026 the rules, costs, and compliance expectations are stricter than ever. Businesses importing goods must now manage customs declarations, import VAT, duties, and increased scrutiny on low-value and EU shipments.
This guide explains how to import goods into the UK in 2026, what has changed, what you need before importing, and how to avoid costly mistakes that can delay goods or trigger HMRC penalties.
By 2026, post-Brexit transitional easements have fully ended. UK importers now face:
Small businesses, e-commerce sellers, and overseas companies importing into the UK are particularly affected.
means bringing goods from outside the UK into Great Britain (England, Scotland, and Wales) for sale, use, or distribution.
When goods are imported commercially:
Personal imports follow different rules and are not covered in this guide.
The importer of record is the person or business legally responsible for the import.
The importer of record:
This can be:
Using the wrong importer of record is one of the most common and expensive mistakes.
Before importing goods, your business must have the correct registrations and information in place.
You need a UK EORI number to import goods commercially.
Without it, goods cannot be cleared through customs.
You may need UK VAT registration if:
Overseas businesses often underestimate this requirement.
Every imported product must be classified using a commodity code, which determines:
Incorrect classification is a frequent cause of HMRC penalties.
Import VAT and duty are calculated on the customs value, which includes:
Under-declaring value is treated as tax evasion.
Check whether goods are:
Certain goods require pre-approval before shipment.
You will usually need:
Errors at this stage cause delays and additional charges.
An import declaration must be submitted to HMRC, either:
Even when using an agent, legal responsibility remains with the importer.
Import VAT and any duties must be accounted for before goods are released.
Businesses may use:
Once cleared, goods can be sold, stored, or distributed in the UK.
Post-import records must be retained for HMRC inspection.
Imports from the EU are treated the same as non-EU imports.
This means:
Incorrect Incoterms are a major cause of disputes and delays.
is charged on goods entering the UK and is separate from customs duty.
Import VAT is:
PIVA allows VAT-registered businesses to:
This significantly improves cash flow but must be set up correctly.
Customs duty depends on:
Some goods attract:
Duty mistakes often surface during HMRC audits, not at clearance.
The UK has increased controls on low-value imports, particularly e-commerce parcels.
Key developments include:
Online sellers importing into the UK must now treat small shipments with the same care as bulk imports.
Businesses frequently encounter problems due to:
These errors often lead to penalties months or years later.
Importers must retain records for at least six years, including:
HMRC audits are increasingly common and retrospective.
Non-UK businesses can import into the UK, but must structure this correctly.
Key considerations include:
Failure to plan properly often results in blocked shipments or unrecoverable VAT.
supports UK and international businesses importing goods by managing the VAT and compliance side of the process.
We ensure imports are structured correctly from the start, reducing cost, risk, and delays.
No, but you may need UK VAT registration.
Can import VAT be reclaimed?
Yes, in most cases, if you are VAT-registered.
What happens if customs declarations are wrong?
HMRC can issue penalties, reassess duty and VAT, and audit past imports.
How long does customs clearance take?
Correctly prepared imports often clear within hours; errors can cause days or weeks of delay.
Importing goods into the UK is no longer a simple logistics exercise. It is a tax, customs, and compliance process with real financial risk.
If your business is importing goods, expanding into the UK, or selling to UK customers, Persona Finance can help you structure imports correctly, remain compliant, and avoid costly mistakes.
👉 Speak with our team to ensure your UK imports are efficient, compliant, and future-proof.