UK Customs & Import Duty on Packages from Europe: 2026 Guide

Since Brexit, importing packages from EU countries into the UK involves customs duties and VAT that didn't exist before 2021. For most everyday purchases — clothing, beauty, books, small electronics — the costs are modest and predictable. This guide breaks down exactly what you'll pay when receiving a package from Spain, France, Germany, or any other EU country in 2026.

The £135 De Minimis Threshold

The UK operates a £135 import threshold (the "de minimis" value). This is the customs value of the goods — the price you paid for the items, not including postage and insurance.

• Orders at or below £135 customs value: No UK customs duty. UK VAT (20%) is due, but for commercial shipments this is typically collected at the point of sale or by the forwarding service, not by HMRC at the border.
• Orders above £135 customs value: UK customs duty applies at the UK Global Tariff rate for the product category, plus 20% VAT on the total (goods value + duty + shipping).

The £135 threshold covers the vast majority of typical online shopping orders. A €110 Zara order, a €90 Sephora haul, a €120 LEGO set — all under £135 at current exchange rates, all duty-free.

UK VAT on Imported Goods

UK VAT at 20% is due on all imported goods regardless of value. How it's collected depends on the shipment value:

• Under £135: VAT is collected by the seller or forwarding service at checkout. When your package arrives in the UK, no further VAT payment is required.
• Over £135: VAT is collected by HMRC at the border, typically handled by the carrier (DHL, UPS, FedEx) who will contact you for payment before delivering.

Note: EU stores charge their own local VAT rate (Spain: 21%, France: 20%, Germany: 19%) on purchases within the EU. You pay this at checkout with the EU store. This EU VAT is not credited against UK VAT — you are paying both. However, for most orders the total landed cost (EU price + forwarding + UK VAT) still comes out lower than buying the same item in the UK, because EU base prices (before VAT) are often significantly lower.

UK Global Tariff Rates for Common Product Categories

For orders over £135, the following UK Global Tariff rates apply (2026):

• Clothing and apparel: 12% on most garments
• Footwear: 0–17% depending on material (leather upper footwear: 8%; synthetic: 4–17%)
• Electronics (phones, laptops, cameras): 0% for most categories
• Cosmetics and beauty: 0–6.5%
• Toys and games (including LEGO): 0%
• Books: 0%
• Home textiles: 12%
• Furniture: 0–5.6%
• Watches and jewellery: 2.5–4%

These are the Most Favoured Nation (MFN) rates that apply to EU goods since there is no preferential trade agreement covering e-commerce imports from the EU to the UK under the Trade and Cooperation Agreement (TCA).

Worked Examples