Import VAT

What is Import VAT?

Import VAT refers to the consumption tax based on the goods and services bought from another country outside the UK and goods entering Great Britain (Scotland, England and Wales) following Brexit. 

When does Import VAT apply?

Import VAT applies to all purchased goods priced over £135 (except excise goods such as alcohol or tobacco) and gifts worth over £39.

Northern Ireland remains part of the EU single market; hence, any goods imported into Northern Ireland from the EU will not be subject to import VAT. 

How much is Import VAT? 

You will pay the VAT rate accordingly, depending on whether you are VAT-registered and where your business is based. For example, if you are based in the UK (as of 2024), you will be subject to pay 20%, but if you are based in Sweden, you will pay 25%. 

Please note that import VAT can be paid on arrival or your VAT return with a postponed VAT accounting scheme where all returns must be paid in GBP according to the exchange rate at the time of purchase. 
Learn more about VAT and VAT rates in Europe.