Trade, Customs & Supply Chain in the United Kingdom

Full guide · Source-checked research100% of statements checked against a source145 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

• As a party to the WTO Agreement on Government Procurement, the UK allows businesses from other parties to bid for certain UK public contracts.

  Coverage depends on the UK's GPA schedules and contract thresholds.Department for Business and Trade · checked 2026-10-18

• The UK Global Tariff applies to goods imported into the UK unless an exception applies, such as a preferential trade agreement.

  Countries without a UK trade agreement (for example China, Thailand and Brazil) trade on WTO most-favoured-nation terms. Rates are looked up in the UK Trade Tariff.Department for Business and Trade · checked 2026-10-18

• A business needs an EORI number starting with GB to export goods from England, Wales or Scotland, and may need one starting with XI to move goods to or from Northern Ireland.

  EU-established businesses use an EU EORI number for Northern Ireland movements.HM Revenue & Customs · checked 2026-10-18

• Under the Windsor Framework, EU VAT rules continue to apply to goods in Northern Ireland, and VAT-registered businesses trading goods between Northern Ireland and the EU use an XI prefix on their VAT number.

  Qualifying goods moving from Northern Ireland to Great Britain need no import declaration; duty treatment of goods entering Northern Ireland from Great Britain depends on showing they are not at risk of moving into the EU.HM Revenue & Customs · checked 2026-10-18

• Great Britain continues to recognise the CE marking alongside or instead of the UKCA marking for many manufactured goods under the Product Safety and Metrology (Amendment) Regulations 2024.

  Sector-specific rules apply to construction products, medical devices, marine equipment, rail products, cableways, transportable pressure equipment and uncrewed aircraft systems. Until 31 December 2027 the UKCA marking may be placed on a label or accompanying document. Qualifying Northern Ireland goods may be sold in Great Britain with CE or CE and UKNI markings.Department for Business and Trade (Office for Product Safety and Standards) · checked 2026-10-18

• A licence is needed to export dual-use items listed on the UK Strategic Export Control Lists from Great Britain; in Northern Ireland the EU Dual-Use Regulation (EU) 2021/821 applies instead.

  Licences include standard individual export licences and open general licences registered through SPIRE; the Export Control Joint Unit handles strategic export licensing queries. Moving controlled dual-use items from Northern Ireland to the EU or Great Britain needs no licence.Export Control Joint Unit · checked 2026-10-18

• The UK's trade agreements in effect include accession to the CPTPP (ratified by Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam) and the UK-India Comprehensive Economic and Trade Agreement, while trade with the EU is covered by the UK-EU Trade and Cooperation Agreement.

  Status as listed on the GOV.UK page last updated 1 September 2026. Some agreements apply provisionally.Department for Business and Trade · checked 2026-10-18

• The UK is introducing a carbon border adjustment mechanism whose framework is set out in the Finance Act 2026, with further detail in secondary legislation; emissions and verification regulations were laid before Parliament in September 2026.

  Start date, sectors and thresholds to be confirmed from the regulations and HMRC guidance.HM Revenue & Customs / HM Treasury · checked 2026-10-18

Read the full guide: Customs, tariffs and product rules