Commentary

V17.111 The UK Global Tariff

Part V17 Customs duties

V17.111 The UK Global Tariff

The UK Global Tariff

V17.111 The UK Global Tariff

In the UK customs duties are based on the UK Global Tariff (UKGT)1. The UKGT replaces the EU's Common External Tariff, or Common Customs Tariff which applied until 31 December 2020.

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 euros. The UKGT does not apply to goods imported from developing countries that benefit from the Generalised Scheme of Preferences (GSP), or to goods originating from countries with which the UK has negotiated a Free Trade Agreement (FTA).

The aim is that UKGT will make it easier for businesses to trade

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