Bottom line: The UK applies UK Global Tariff base duties (0%–12% for most consumer goods, no US-style 301/232 additional tariffs) plus 20% import VAT that is refundable for registered businesses. Actual tax burden is typically lower than the US.
| Layer | What it is | Description |
|---|---|---|
| UK Global Tariff | Post-Brexit UK autonomous tariff schedule | No China 301, no steel/aluminum 232 surcharges |
| Import VAT | 20% standard rate | Calculated on (CIF + duty), refundable for registered businesses |
| (None) Section 301 / 232 | UK does not use these US additional tariffs | — |
Key difference: The US uses 301/232 multi-layer stacking; the UK has only one base tariff + refundable VAT.
| Product | UK GT Rate |
|---|---|
| Wooden furniture / chairs | 0% |
| Bluetooth earphones / most consumer electronics | 0% |
| T-shirts and apparel | ~12% |
| Toys | 0% |
| Plastic products | 0%–6.5% |
Illustrative figures. Check your specific HS code in HSBot for exact rates.
Example: Wooden chairs CIF £9,000, duty 0% → Import VAT = £1,800, fully refundable for registered businesses.
| Comparison | United States | United Kingdom |
|---|---|---|
| Base rate | MFN (by HS) | UK GT (by HS) |
| Additional tariffs | 301 (China 7.5%–25%) + 232 (steel/aluminum/copper 50%) | None |
| Fees | MPF + HMF | 20% VAT (refundable) |
| Tax base | FOB | CIF |
HSBot now supports UK tariff calculation: enter an HS code and value to automatically get UK GT and import VAT, distinguishing between "non-refundable" and "refundable" portions to avoid mistakenly counting VAT as cost.