From 1 January 2021, the UK will apply a UK-specific tariff to imported goods.
This UK Global Tariff (UKGT) will replace the EU’s Common External Tariff, which applies until 31 December 2020.
The UKGT will apply to all goods imported into the UK unless:
• An exception applies, such as a relief or tariff suspension
• the goods come from countries that are part of the Generalised Scheme of Preferences
• the country you are importing from has a trade agreement with the UK
It only shows the tariffs that will be applied to goods at the border when they are imported into the UK.
It does not cover:
• other import duties, such as VAT
• the precise details of trade remedy measures, such as anti-dumping, countervailing and safeguards
VAT will be levied on consignments of EU goods exceeding £135 in value following the same rates and structures as are applied for the Rest of the World imports.
VAT-registered importers will be able to use postponed VAT accounting and different rules will apply to consignments valued less than £135.
You can check the trade tariffs here: https://www.gov.uk/trade-tariff