The declared value of your imported goods
The standard Most Favoured Nation duty rate for your goods
Countries covered: EU 27 member states
Rules of origin: Product-specific rules; generally 50-55% local content
Reg. 07380272 · England & Wales · Est. 2010
Are you using trade agreements?
Get help claiming preferential duty rates, navigating rules of origin, and obtaining the right certificates for your goods.
Saving Per Shipment
£1,512.00
Annual Saving (12 Shipments)
£18,144.00
Duty Saving
£1,260.00
Agreement
EU-UK TCA
Preferential Rate
Countries Covered
EU 27 member states
Rules of Origin Requirements
Product-specific rules; generally 50-55% local content
Everything you need to know about preferential duty rates and FTAs
What are trade agreements?
Trade agreements (also known as Free Trade Agreements or FTAs) are treaties between two or more countries that reduce or eliminate customs duties on goods traded between them. After leaving the EU, the UK negotiated its own network of trade agreements covering over 70 countries. These agreements allow UK importers to pay lower “preferential” duty rates instead of the standard Most Favoured Nation (MFN) rate, provided the goods meet the agreement’s rules of origin.
What are rules of origin?
Rules of origin are the criteria used to determine where a product was “made” for the purposes of a trade agreement. Goods must originate in one of the countries covered by the agreement to qualify for the preferential duty rate. This typically means the goods were wholly obtained in that country, or have undergone sufficient processing or manufacturing there. You will need a valid proof of origin document (such as a supplier’s declaration or EUR.1 movement certificate) to claim the preferential rate at the border.
The EU-UK Trade and Cooperation Agreement (TCA)
The TCA is the UK’s most significant trade agreement, covering trade with the 27 EU member states. It provides for zero tariffs and zero quotas on goods that meet the rules of origin. This means that qualifying goods traded between the UK and EU are exempt from customs duty entirely. However, customs declarations, safety checks, and rules of origin documentation are still required for all cross-border shipments.
CPTPP benefits for UK importers
The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) is a major multilateral trade agreement the UK acceded to in 2023. It covers trade with 11 Pacific Rim countries including Japan, Canada, Australia, New Zealand, Vietnam, Malaysia, and others. CPTPP offers reduced duty rates on a wide range of goods and includes provisions on services, investment, and digital trade. Cumulation rules allow materials from any CPTPP member to count towards rules of origin requirements.
The GSP scheme for developing countries
The UK’s Generalised Scheme of Preferences (GSP) provides reduced or zero duty rates on imports from developing countries. The scheme has three tiers: the Least Developed Countries Framework (duty-free, quota-free access), the Enhanced Framework (for countries meeting human rights and governance standards), and the General Framework (reduced rates for other eligible developing countries). The GSP helps developing nations grow their economies through trade while giving UK businesses access to competitively priced goods.
How do I claim a preferential rate?
To claim a preferential duty rate, you must declare the preference on your customs import declaration (using the correct preference code) and hold valid proof of origin documentation. This may be a supplier’s declaration, a statement on origin, or a movement certificate depending on the agreement. You should verify that your goods meet the specific rules of origin before claiming — incorrect claims can lead to duty underpayment assessments, penalties, and interest charges from HMRC.
HMRC-Aligned: This calculator uses indicative preferential rates from UK trade agreements for the 2025/26 period. Actual preferential rates depend on the exact commodity code and specific product-level rules of origin. For commercial imports, consult a customs broker or trade compliance specialist.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms