UK import guidance: choose the correct destination

Great Britain means England, Scotland and Wales. Northern Ireland has distinct rules for some goods movements.

Why the distinction matters

For goods arriving from outside the UK, GOV.UK describes VAT and Customs Duty rules for Great Britain. For Northern Ireland, where goods came from and whether they are considered “at risk” of entering the EU can affect duty treatment.

Do not transfer one answer to every UK address

A route label, old community post or another shopper’s charge does not establish what your parcel will owe. Use your actual destination, consignment value and goods type.

Use the current authority page

Rules and operational arrangements can change. Check GOV.UK tax and duty guidance before ordering, and follow the courier’s notice if charges are due.