Import duties, VAT and payment options
Understand the types of import charges, calculate customs duty and import VAT, use Postponed VAT Accounting, set up …
Getting started with import and export
UK-wide
VAT and tax on exports
Zero-rating exports, evidence requirements, rules of origin, and claiming tariff-free trade under UK agreements.
Guide summary
Zero-rate exports only if goods physically leave the UK. Get proof of export within 3 months of sale and keep records for 6 years. To claim tariff-free trade under UK trade agreements, prove your goods originate in the UK with a statement on origin or EUR1 certificate. Check each agreement’s rules for your product.
- Zero-rate exports if goods leave the UK physically
- Get export evidence within 3 months of sale
- Keep all export records for at least 6 years
- Use C88, CDS, CMR, or commercial documents as proof
- Prove UK origin for tariff-free trade under agreements
- Provide statement on origin on invoice or EUR1 certificate
- Check each trade agreement’s specific rules for your product
- Missing origin proof may cost your customer tariffs
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Understanding VAT treatment of exports and rules of origin is essential for competitiveness. Failing to zero-rate exports correctly or provide origin proof costs your customers money, making them choose competitors instead.
Accessing preferential tariffs
The UK has 40 trade agreements with 74 countries and territories (as of February 2025). These agreements allow zero or reduced tariffs, but ONLY if you prove your goods 'originate' in the UK.
Competitive implications
If your EU customer has to pay a 10% tariff on goods that should be tariff-free because you didn't provide a statement on origin, they'll simply source from a competitor who complies correctly. Origin compliance is not optional - it's essential for staying competitive.
Product-specific origin rules
Different Free Trade Agreements have different rules for different products. Simply meeting origin rules under the UK-EU TCA doesn't automatically qualify goods under UK-Japan CEPA or CPTPP. Research each agreement's specific requirements for your product category.