V17.111 The UK Global Tariff
In the UK customs duties, now known as import duties, are based on the UK Global Tariff (UKGT)1. Imports from all countries are liable to import VAT, although there are special rules for imports with a maximum value of $135. The UKGT replaces the EU's Common External Tariff, or Common Customs Tariff which applied until 31 December 2020.
The UKGT applies to all goods imported into the UK unless: the country you're importing from has a trade agreement with the UK; an exception applies, such as a relief or tariff suspension; or the goods come from developing countries covered by the Generalised Scheme of Preferences.
The UKGT is a simpler, easier to use and lower tariff regime than the EU's Common External Tariff (EU's CET) and is determined in pounds, not
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