Importing Goods into the UK: Complete Business Guide (2026)

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.

Importing Goods into the UK in 2026: What Has Changed?

By 2026, post-Brexit transitional easements have fully ended. UK importers now face:

Full customs declarations on all commercial imports
Increased checks on EU and low-value parcels
Greater HMRC enforcement of VAT and valuation rules
Reduced tolerance for incorrect or incomplete filings

Small businesses, e-commerce sellers, and overseas companies importing into the UK are particularly affected.

What Does “Importing Goods into the UK” Mean?

Importing goods into the UK means bringing goods from outside the UK into Great Britain (England, Scotland, and Wales) for sale, use, or distribution.
When goods are imported commercially:

Customs declarations are required
Import VAT and customs duties may apply
The importer becomes legally responsible for compliance

Personal imports follow different rules and are not covered in this guide.

Who Is the Importer of Record in the UK?

The importer of record is the person or business legally responsible for the import.
The importer of record:

Declares the goods to HMRC
Pays import VAT and customs duties
Is liable for errors, penalties, and audits

This can be:

A UK company
A UK-registered branch
A non-UK business registered for UK VAT

Using the wrong importer of record is one of the most common and expensive mistakes.

What Do You Need Before Importing Goods into the UK?

Before importing goods, your business must have the correct registrations and information in place.

EORI Number

You need a UK EORI number to import goods commercially.
Without it, goods cannot be cleared through customs.

UK VAT Registration

You may need UK VAT registration if:

You act as importer of record
You sell goods in the UK after import
You reclaim import VAT

Overseas businesses often underestimate this requirement.

Commodity Codes

Every imported product must be classified using a commodity code, which determines:

Customs duty rate
Import VAT treatment
Whether restrictions apply

Incorrect classification is a frequent cause of HMRC penalties.

Customs Valuation

Import VAT and duty are calculated on the customs value, which includes:

Product cost
Transport and insurance to the UK border
Certain additional charges

Under-declaring value is treated as tax evasion.

How to Import Goods into the UK: Step-by-Step (2026)

Step 1: Confirm Goods Can Be Imported

Check whether goods are:

Prohibited
Restricted
Subject to licences or certifications

Certain goods require pre-approval before shipment.

Step 2: Prepare Import Documentation

You will usually need:

Commercial invoice
Packing list
Transport documents
Commodity codes
EORI and VAT numbers

Errors at this stage cause delays and additional charges.

Step 3: Submit a UK Customs Declaration

An import declaration must be submitted to HMRC, either:

Directly (advanced users), or
Through a customs agent

Even when using an agent, legal responsibility remains with the importer.

Step 4: Pay Import VAT and Customs Duties

Import VAT and any duties must be accounted for before goods are released.
Businesses may use:

Immediate payment
Duty deferment accounts
Postponed Import VAT Accounting (PIVA)

Step 5: Goods Are Released into Free Circulation

Once cleared, goods can be sold, stored, or distributed in the UK.
Post-import records must be retained for HMRC inspection.

Importing Goods from the EU to the UK (2026 Update)

Imports from the EU are treated the same as non-EU imports.
This means:

Full customs declarations are required
Rules of origin determine duty rates
Import VAT applies
EU suppliers often misunderstand UK obligations

Incorrect Incoterms are a major cause of disputes and delays.

Import VAT Explained for UK Importers

Import VAT is charged on goods entering the UK and is separate from customs duty.
Import VAT is:

Usually charged at 20 percent
Based on the customs value plus duty
Recoverable for VAT-registered businesses (in most cases)

Postponed Import VAT Accounting (PIVA)

PIVA allows VAT-registered businesses to:

Declare import VAT on their VAT return
Avoid paying VAT upfront at the border

This significantly improves cash flow but must be set up correctly.

Customs Duties and Other Import Charges

Customs duty depends on:

Commodity code
Country of origin
Trade agreements

Some goods attract:

Zero duty
Preferential rates
Anti-dumping or additional duties

Duty mistakes often surface during HMRC audits, not at clearance.

Low-Value Imports and Small Parcels (2026)

The UK has increased controls on low-value imports, particularly e-commerce parcels.
Key developments include:

Reduced reliance on the £135 relief model
Greater scrutiny of marketplaces
Alignment with EU parcel levy trends from 2026

Online sellers importing into the UK must now treat small shipments with the same care as bulk imports.

Common Mistakes When Importing Goods into the UK

Businesses frequently encounter problems due to:

Incorrect commodity codes
Under-declared customs values
No UK VAT registration
Wrong importer of record
Poor Incoterms selection
No import compliance strategy

These errors often lead to penalties months or years later.

Record-Keeping and HMRC Audits

Importers must retain records for at least six years, including:

Import declarations
Invoices and shipping documents
VAT records

HMRC audits are increasingly common and retrospective.

Importing Goods into the UK as a Non-UK Business

Non-UK businesses can import into the UK, but must structure this correctly.
Key considerations include:

UK VAT registration
Import VAT recovery
Ongoing compliance obligations
Coordination with customs agents

Failure to plan properly often results in blocked shipments or unrecoverable VAT.

How Persona Finance Helps with Importing Goods into the UK

Persona Finance supports UK and international businesses importing goods by managing the VAT and compliance side of the process.

Our Import Support Includes:

UK VAT registration for importers
Import VAT and PIVA setup
Ongoing VAT returns and compliance
Support for overseas businesses
Liaison with customs agents and advisors

We ensure imports are structured correctly from the start, reducing cost, risk, and delays.

Frequently Asked Questions About Importing Goods into the UK

Do I need a UK company to import goods?
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 in 2026: Get It Right from the Start

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.