[Home](/)/[Resources](/resources)/UK Global Trade Tariff Customs & TradeUK GTT # UK Global Trade Tariff: Customs Duty Rates for Electronics and Hardware After Brexit The UK Global Trade Tariff (UKGT) replaced the EU Common External Tariff after Brexit. For electronics and hardware importers, the good news is that most technology products attract 0% duty under the ITA — but misclassification is common and costly. This guide covers key commodity codes, duty rates, import VAT, and how to avoid the classification errors that generate unexpected customs bills. Copy Link[Share on WhatsApp](https://wa.me/?text=https%3A%2F%2Fkrono-labs.com%2Fguides%2Fuk-global-trade-tariff) ## Key tariff rates for electronics (illustrative — always verify) CategoryUKGT RateNotes Smartphones and mobile phones (8517 12)0%ITA product — zero duty under UK Global Trade Tariff Laptop and tablet computers (8471 30, 8471 41)0%ITA product — zero duty Consumer electronics — TVs (8528 72)0–5%Varies by product sub-category. Smart TVs often 0% under ITA; standalone monitors may attract duty LED lamps and lighting (8539 52)0–4.7%LED light modules and retrofit lamps vary. Check specific 8-digit commodity code Power supplies and chargers (8504 40)0–2.5%External power supplies broadly 0% as ITA products; transformers may attract duty Printed circuit boards (8534 00)0%PCBs and assemblies broadly covered under ITA zero rates Electric motors under 37.5W (8501 10)2.7%Small motors used in consumer products — not zero-rated Lithium-ion batteries (8507 60)0–2.7%Battery cells vs battery packs differ. Verify exact commodity code Always verify current rates on the UK Trade Tariff tool at trade-tariff.service.gov.uk using the full 10-digit commodity code for your specific product. ## Total import cost components ### Customs duty **Basis:** Applied to the customs value (CIF — cost, insurance, freight to UK border) **Who pays:** Payable by the importer of record ### Import VAT (20%) **Basis:** Applied to the customs value PLUS customs duty (effectively VAT on duty-inclusive value) **Who pays:** Payable at import; UK VAT-registered businesses can reclaim on VAT return ### Customs clearance / agent fee **Basis:** Charged by customs broker or freight forwarder. Typically £50–£200 per shipment **Who pays:** Payable to customs agent ### Commodity code classification fee **Basis:** If using a customs broker for classification; some brokers charge additional for complex products **Who pays:** Optional — can classify internally using Trade Tariff tool ## Learn this properly, not just for one product In-depth courses and books that teach the process — not a one-off answer you'll need to look up again next time. [Start the course — $149](/courses/09-ukca-marking-for-electronics-products)See your free roadmap [Prefer to read? Get the book — $24.99](/books/09-ukca-marking-for-electronics-products) ## Frequently asked questions ### Where do I find the UK Global Trade Tariff to look up duty rates? The UK Global Trade Tariff is available free on gov.uk at trade-tariff.service.gov.uk. You can search by commodity code or product description. The tool shows the MFN (Most Favoured Nation) rate, preferential rates under UK trade agreements, suspended duty rates, and any quotas that apply. Always use the 10-digit UK commodity code — not the 6-digit HS code — for precise duty rate identification. ### What is the Information Technology Agreement (ITA) and which UK products benefit? The UK joined the WTO's Information Technology Agreement, which eliminates customs duties on a wide range of technology products. UK ITA zero duty applies to computers, smartphones, semiconductor manufacturing equipment, scientific instruments, and many telecom products. The UK government implemented ITA rates in the UKGT. Products must meet both the commodity code requirement and the ITA product description to qualify — misclassification of an ITA product to a non-ITA code means you pay unnecessary duty. ### Do I pay import VAT on goods imported to the UK even if the goods are for resale? Yes. Import VAT at 20% is charged at the point of importation into the UK on all commercial goods above the customs duty relief thresholds. However, UK VAT-registered businesses can reclaim import VAT on their VAT return as input tax, provided the goods are used for VAT-taxable business purposes. The import VAT must be properly documented on the customs entry (C88/E2 certificate of clearance) to be reclaimable. For B2C shipments direct to UK consumers, you cannot reclaim import VAT. 🇬🇧 UK roadmap for your product Every standard, document, and test that applies — free, no account required. See your free roadmap[ Want an expert to take your product through 🇬🇧 UK compliance for you? One consultant from Krono's compliance team takes your product from requirements to legal sale, with a fixed quote before any work starts. See compliance services](/services) Learn this properly In-depth course that teaches the full process, not just this one answer. [Start the course — $149](/courses/09-ukca-marking-for-electronics-products)[Prefer to read? Get the book — $24.99](/books/09-ukca-marking-for-electronics-products) Related guides * [UK Free Trade AgreementsComplete guide to UK Free Trade Agreements for technology importers: CPTPP membership, UK-Australia FTA, UK-New Zealand FTA, UK…](/guides/uk-free-trade-agreements) * [UK Rules of OriginComplete guide to UK rules of origin for claiming preferential tariff rates: how wholly obtained and sufficient processing test…](/guides/uk-rules-of-origin) * [UK Import LicensingComplete guide to UK import licensing for technology and hardware: which goods require an import licence, dual-use export contr…](/guides/uk-import-licensing) * [Selling to the UK from the EU After BrexitComplete guide for EU-based companies selling to the UK after Brexit: customs duty and import VAT, UK product safety compliance…](/guides/uk-selling-from-eu) * [UK Plastic Packaging TaxComplete guide to UK Plastic Packaging Tax (PPT): who is liable, the 30% recycled content threshold, £200/tonne rate, import ob…](/guides/uk-plastic-packaging-tax) * [UK Trade Remedies AuthorityHow the Trade Remedies Authority investigates and imposes anti-dumping, countervailing, and safeguard measures, what electronics importers must monitor on the measures register, and how to participate in a TRA investigation.](/guides/uk-trade-remedies-authority) Educational resource only. Tariff rates and commodity code classifications change. Always verify current rates on the UK Trade Tariff tool and consult a licensed customs broker for complex classifications.