Shipping to the UK After Brexit: Customs & VAT Guide 2026
Post-Brexit UK: A Separate Regulatory System
Since Brexit took full effect in January 2021, the UK operates under its own customs and VAT rules, separate from the EU. Shipping from Japan to the UK requires different procedures than shipping to EU countries.
Customs Basics: The £135 Threshold
The key figure in UK import customs is £135 (approximately $170 USD).
Goods valued at £135 or under:
- No customs duty applies
- UK VAT must be collected at point of sale
- If sold through an online marketplace, the platform may be responsible for VAT collection
Goods valued over £135:
- Import duty + VAT applies at the border
- Rates depend on the product's HS code
- Accurate HS code and country of origin declaration is required
UK VAT: When You Need to Register
Japanese businesses selling B2C to UK customers may be required to register for UK VAT.
Registration is required when:
- Selling goods over £135 directly to UK consumers
- Holding inventory in the UK (including fulfillment centers)
- Selling through your own website (not a UK marketplace that handles VAT)
UK VAT standard rate is 20%. Registration is handled through HMRC's website.
EORI Numbers
An EORI (Economic Operator Registration and Identification) number starting with "GB" is required for commercial exports to the UK.
Japanese exporters rarely obtain a GB-EORI themselves—carriers like DHL and FedEx typically handle this. However, if you ship to the UK frequently or in large volumes, obtaining your own EORI may be worth considering.
Documentation Requirements
Required documents:
- Commercial invoice (product description, HS code, declared value, country of origin)
- Packing list
- For goods over £135: import declaration (usually handled by the carrier)
Common mistakes:
- Missing or incorrect HS codes
- Undervalued declared prices (flags HMRC review)
- Missing ingredient declarations for cosmetics and food products
DHL vs. FedEx vs. EMS for UK Shipments
| Carrier | Customs Handling | EORI Support | DDP | Best For | |---------|-----------------|--------------|-----|----------| | DHL | ◎ | ◎ | ◎ | High-value, B2B | | FedEx | ◎ | ◎ | ◎ | High-value, urgent | | EMS | ○ | △ | × | Low-value, small parcels |
DHL and FedEx with DDP (Delivered Duty Paid) shipping means your UK customers don't have to handle customs payments themselves—a much better buying experience.
Disclaimer: Information reflects conditions as of June 2026. UK customs and VAT rules are subject to change. Always verify with HMRC's official website and LogiWatch updates. This article does not constitute tax advice.