By TonyZhang · Manager, FulfillNexa by SBT · Reviewed September 12, 2026

Post-Brexit UK has its own import system

Since Brexit, the United Kingdom operates its own customs system separate from the EU. Shipments from China to the UK follow UK-specific rules: UK VAT, UK duty thresholds, and UK customs procedures. The EU's IOSS system does not apply to the UK.

Sellers shipping to both UK and EU customers need separate workflows for each market.

UK VAT and duty thresholds

The UK removed the £15 low-value VAT exemption in July 2021. All commercial shipments are now subject to UK VAT (standard rate 20%). For goods under £135, the marketplace or seller collects VAT at the point of sale. For goods over £135, VAT and duties are collected at import.

Duty applies to goods over £135, with rates varying by product category. The seller should confirm duty rates before pricing UK-bound products.

Customs declarations for the UK

The UK requires a customs declaration for all commercial imports. The warehouse prepares the export documentation with accurate product description, HS code, declared value, and country of origin. The UK uses its own commodity code system (based on the global HS system).

Electronic pre-arrival information must be submitted to HMRC before the goods arrive. The warehouse or carrier handles this as part of the shipping process.

Last-mile carriers for the UK

Royal Mail, Evri (formerly Hermes), DPD, and DHL serve the UK last-mile market. The warehouse should compare cross-border lanes that hand off to these carriers for final delivery.

Royal Mail offers the widest UK coverage including remote Scottish Highlands and islands. Evri is cost-effective for lightweight parcels. DPD offers premium tracked delivery.

UK product compliance

The UK has its own product safety standards post-Brexit: UKCA marking (replacing CE for many products), UK-specific labeling requirements, and separate product safety regulations. The warehouse should verify compliance marks before shipping.

Cosmetics, toys, electronics, and textiles all have UK-specific requirements that differ from EU rules.

FAQ

Does EU IOSS work for the UK?

No. The UK has its own VAT system post-Brexit. For goods under £135, VAT is collected at the point of sale.

What is the UK duty threshold?

Duty applies to goods over £135. VAT applies to all commercial shipments regardless of value.

Which carriers deliver across the UK?

Royal Mail (widest coverage), Evri (cost-effective), DPD (premium tracked). Compare per lane.

Do I need UKCA marking?

Many products require UKCA marking post-Brexit. Confirm per product category; some still accept CE marking during transition.

Sources and verification links

Operational rules can change. Check the linked primary sources and confirm shipment-specific requirements before booking.