Post-Brexit UK-EU Import Costs: What's Actually Changed in 2026
Before Brexit, importing from France to the UK meant zero paperwork, zero duty, zero border checks. A lorry drove from Calais to Dover and that was it.
In 2026, every UK-EU shipment requires customs declarations on both sides, potential duties if you don't claim the right preferences, and a stack of documents that didn't exist before.
Here's what it actually costs — with real numbers.
The Good News: Most Goods Are Still 0% Duty
The UK-EU Trade and Cooperation Agreement (TCA) provides 0% tariff on goods that meet the Rules of Origin. This covers the vast majority of UK-EU trade — but you have to actively claim it.
Key point: The TCA preference doesn't apply automatically. If you don't provide a Statement on Origin or EUR.1 movement certificate, you pay the full MFN rate — which can be 4-48% depending on the product.
What MFN Rates Apply When You Don't Claim the Preference
| Product | HS Code | MFN Rate (no TCA) | TCA Rate | Saving |
|---|---|---|---|---|
| Cars (1500-3000cc) | 8703.23 | 10% | 0% | 10pp |
| Wine (still, <2L) | 2204.21 | £26/hl | 0% | £26/hl |
| Cheese (Cheddar) | 0406.90 | £126/100kg | 0% (TRQ) | £126/100kg |
| Frozen chicken | 0207.14 | £85/100kg | 0% | £85/100kg |
| Cotton T-shirts | 6109.10 | 12% | 0% | 12pp |
| Steel bolts | 7318.15 | 3.7% | 0% | 3.7pp |
| Laptops | 8471.30 | 0% | 0% | None (already free) |
For agricultural products, the difference is enormous. A £10,000 shipment of cheese without TCA preference incurs £12,600 in duty. With TCA: £0.
UK VAT on EU Imports
VAT applies regardless of the TCA:
- Standard rate: 20% on most goods (charged on CIF value + duty)
- Zero rate: 0% on food, children's clothing, books, newspapers
- Reduced rate: 5% on domestic fuel, child car seats
VAT-registered businesses can reclaim import VAT as input tax on their next VAT return. But you still need the cash flow to pay it at the border.
Documents You Need (That You Didn't Before Brexit)
- Customs Declaration (CDS) — filed via HMRC's Customs Declaration Service
- Commercial Invoice — with exporter details, HS codes, values
- Statement on Origin — to claim TCA 0% preference (self-certification by the exporter)
- EORI Number — required for all UK importers (register at gov.uk)
- Safety & Security Declaration — pre-arrival filing for goods from outside UK
The Hidden Costs
Beyond duty and VAT, post-Brexit trade has friction costs:
- Customs broker fees: £25-100 per entry (you can self-file via CDS, but most use brokers)
- Port delays: additional warehousing if documentation isn't ready
- Rules of Origin compliance: proving your goods qualify for 0% TCA preference
- Dual declarations: you need a UK import declaration AND the EU exporter needs an EU export declaration
How to Minimise Post-Brexit Import Costs
- Always claim TCA preference — ensure your EU supplier provides a Statement on Origin on the invoice
- Get an EORI number — takes 5 minutes at gov.uk, required for all imports
- Register for VAT deferment — postpone import VAT to your next VAT return instead of paying at the border
- Use our calculator — check the exact duty rate for any product before you order
Data sourced from the UK Trade Tariff API (HMRC), verified daily. 51 countries, 588,000+ commodity codes. customs-compliance.ai