The UK has its own customs territory and applies the UK Global Tariff unless a trade agreement preference applies; its agreements include the UK-EU Trade and Cooperation Agreement, CPTPP and, since 2026, a UK-India agreement. Traders need a GB EORI number, and Northern Ireland operates under the Windsor Framework with EU VAT rules for goods and XI identifiers. Great Britain still recognises CE marking for many products, dual-use exports need licences, and a UK carbon border adjustment mechanism is being legislated.
Tariffs and trade agreements
The UK Global Tariff applies to imports unless an exception applies, typically a preference under a trade agreement for goods meeting its rules of origin. Countries without an agreement, such as China and Brazil, trade on WTO most-favoured-nation terms.
UK-EU trade runs under the Trade and Cooperation Agreement. The UK's other agreements in effect include CPTPP with eleven ratifying members and the UK-India Comprehensive Economic and Trade Agreement, added to the official list in August 2026. Claiming preferences requires proof of origin, so supply chains need origin analysis.12
Registration and Northern Ireland
A GB EORI number is needed to export from England, Wales or Scotland, and an XI EORI may be needed for Northern Ireland movements. 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. Goods moving from Great Britain into Northern Ireland may be duty-free only if shown not to be at risk of moving into the EU.34
Product conformity
For many manufactured goods, Great Britain recognises CE marking alongside or instead of UKCA marking. Construction products, medical devices and several other sectors have their own rules. Until 31 December 2027 the UKCA mark may appear on a label or accompanying document. Northern Ireland applies EU product rules, and qualifying Northern Ireland goods can be sold in Great Britain with CE or CE and UKNI markings.5
Export controls and carbon border adjustment
Exporting dual-use items listed on the UK Strategic Export Control Lists from Great Britain needs a licence, either individual or open general; in Northern Ireland the EU Dual-Use Regulation applies. Sanctions can impose further licensing requirements.
The UK is introducing a carbon border adjustment mechanism, with its framework in the Finance Act 2026 and detailed regulations being laid. Importers of carbon-intensive goods should follow the secondary legislation and HMRC guidance for start dates and thresholds.678
| Topic | Great Britain | Northern Ireland |
|---|---|---|
| Tariff | UK Global Tariff unless a preference applies | Windsor Framework arrangements; duty depends on risk of onward movement into the EU |
| Trader identifier | EORI starting GB | EORI starting XI may be needed |
| VAT on goods | UK VAT rules | EU VAT rules for goods; XI prefix for NI-EU trade |
| Product marking | UKCA or CE for many products | CE or CE and UKNI |
| Dual-use exports | UK Strategic Export Control Lists licence | EU Regulation 2021/821 licence for exports outside the EU |
How it works, step by step
- Obtain a GB EORI number (and XI if moving goods to or from Northern Ireland)3HM Revenue & Customs
- Classify goods, check the tariff and confirm any preference and rules of origin12HM Revenue & Customs (UK Trade Tariff)
- Confirm product marking and conformity route for Great Britain and Northern Ireland5Office for Product Safety and Standards
- Check export control and sanctions licensing before shipping controlled items68Export Control Joint Unit; OFSI/OTSI
No timings or fees are shown unless an official source states them.
Documents usually needed
- EORI number (GB and, where needed, XI)
- Commodity codes and customs declarations
- Proof of origin for preferential tariff claims
- Declarations of conformity and technical files for UKCA or CE marked goods
- Export licences for controlled items
Common mistakes
- Assuming EU origin rules or EU trade agreements apply to UK imports.
- Moving goods into Northern Ireland without checking whether they are at risk of entering the EU.
- Relying on CE marking for products in sectors with their own UK rules, such as construction products or medical devices.
- Treating software or technology transfers as outside export controls.
When the business crosses borders
- Rules of origin decide whether goods from a third country qualify for preferences under UK agreements.
- Northern Ireland sits inside the UK customs territory but follows EU rules for goods under the Windsor Framework.
- UK and EU dual-use lists and sanctions regimes differ; check both when operating across GB, NI and the EU.
- A UK carbon border adjustment mechanism will sit alongside the EU's, affecting carbon-intensive supply chains.
Questions businesses ask
Which tariff applies to goods imported into the UK?
The UK Global Tariff, unless an exception such as a trade agreement preference applies.1
Is CE marking still accepted in Great Britain?
For many products, yes: Great Britain recognises CE marking alongside or instead of UKCA, but some sectors have their own rules.5
Is the UK-India trade agreement in force?
GOV.UK lists the UK-India Comprehensive Economic and Trade Agreement among agreements in effect, added in August 2026.2
What this guide does not yet confirm
These points need checking with a qualified local professional in the United Kingdom before you rely on them.
- Import licensing requirements for specific goods (food, plants, animals, chemicals, medicines) were not researched.
- Details of the UK Internal Market Scheme and Windsor Framework customs arrangements were not confirmed on an opened page.
- The UK CBAM start date, covered sectors and liability threshold were not confirmed.
- The full list of UK trade agreements, including those signed but not yet in force, should be checked on the date of use.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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.
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.
The page records the UK-India agreement being added on 6 August 2026 and CPTPP with Canada following Canada's ratification.
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.
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.
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.
The page does not state whether CE recognition is indefinite for every product regime.
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.
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.
The page does not state the start date, covered sectors or liability threshold.
UK financial sanctions licences are issued by the Office of Financial Sanctions Implementation (OFSI), and trade sanctions licences by the Office of Trade Sanctions Implementation (OTSI) or the Export Control Joint Unit; without an exception, any prohibited activity needs a licence. Transfers of funds to or through a designated person can engage both financial and trade sanctions.
Questions on this topic
7 statements on customs, tariffs and product rules in the United Kingdom
