Import duty is a tax charged on goods imported into the UK.
The import duty rate depends on the type of goods and their origin. This tax is collected by HM Revenue and Customs.
The threshold value for import duty is £135.
According to the Rules of Origin under the Trade and Cooperation Agreement, the import duty rate for goods manufactured in the EU is 0%.
If the goods are manufactured outside the EU and worth over £135, import duty is charged. The amount that should be paid is determined according to the commodity codes. The type, material, and manufacturing process are taken into account.