The UK Global Tariff (UKGT) is the UK's independent tariff schedule, applying to goods imported into Great Britain from countries where no preferential trade agreement applies. Published as the UK Trade Tariff, it replaced the EU's Common External Tariff and is structured around three simple principles: pounds-and-pence rounding of rates, simplified units of measurement, and the elimination of tariffs below 2% on goods the UK does not produce.

How the UK Global Tariff works

The UKGT sets out, for every commodity code:

  • An ad valorem duty rate (a percentage of customs value)
  • Specific rates for some goods (an amount per unit, such as per litre or per kilogram)
  • Compound rates that combine both

Duty is calculated on the customs value — broadly the transaction value of the goods, adjusted for costs such as freight and insurance up to the UK border. Import VAT is then charged on the duty-inclusive value unless a relief applies.

Tariff quotas and suspensions

For some goods, the UK operates tariff rate quotas (TRQs), allowing a limited volume of imports at a zero or reduced rate; once the quota is exhausted, the higher rate applies. The UK also maintains tariff suspensions on certain inputs where no domestic production exists. Importers of intermediate goods should check both before classifying landed costs. Full details are in HMRC's guidance on tariffs on goods imported into the UK.

Preferential rates reduce the bill

The UKGT is the default, not the ceiling. Preferential rates — often zero — apply under:

  • The UK–EU Trade and Cooperation Agreement, for goods meeting rules of origin
  • UK agreements with partners such as Australia, New Zealand, Canada, and others
  • The UK Generalised Scheme of Preferences for developing countries

Claiming preference requires proof of origin and a valid claim on the declaration; preference claims can be audited for up to four years.

Looking up rates

The authoritative source is the Trade Tariff: look up commodity codes, duty and VAT rates service. It shows the full rate for each code, all applicable measures, licensing requirements and preferential arrangements. Importers should record the classification rationale for each product, including the General Rules for Interpretation applied, so the position can be defended in a post-clearance audit.

Where duty costs go wrong

  • Misclassification: a wrong commodity code applies the wrong rate and can trigger retrospective assessments with interest.
  • Valuation errors: omitting freight, royalties or assists understates the customs value.
  • Missed preference: paying full UKGT duty on goods that qualified for a preferential rate.
  • Unclaimed reliefs: such as Returned Goods Relief for re-imported goods.

For most importers, a documented tariff review — classification, valuation and preference screening per product — pays for itself within the first few shipments.