Fiducia TogetherCustoms duty and tariffs
Tax on goods crossing a border, set by what the goods are and where they came from.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
What it means
Duty is charged on imports according to the commodity code and the country of origin, under the UK Global Tariff or a trade agreement.
Why it matters
Duty is not recoverable in the way import VAT is, so it is a permanent cost that has to be in the price.
What it looks like in practice
Rules of origin determine whether a trade agreement's preferential rate applies, and they are stricter than "shipped from" — they are about where the goods were made or substantially transformed.
What to watch out for
Assuming an EU trade agreement means zero duty. It applies only where origin rules are met, and goods merely distributed through the EU often do not qualify.
Where to get proper advice
The UK Trade Tariff tool on GOV.UK, and a customs agent. Binding tariff information gives certainty on classification.
Where to read more
Last reviewed 2026-08-28 by Fiducia Together · Next review due 2027-08-28
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.