Import from Thailand to UK 2026: Duty & VAT Guide
Post-Brexit UK trade with Thailand runs on the UK Global Tariff (UKGT) and Thailand's inclusion in the UK Developing Countries Trading Scheme (DCTS) — the replacement for GSP, effective since June 2023. DCTS gives most Thai exports preferential or zero duty into the UK.
1. Top imports from Thailand to UK
Rubber products, machinery, vehicle parts, jewellery, processed food (tuna, rice, sauces), rubber gloves, textiles, and furniture.
2. Commodity codes & UKGT
Use the UK Trade Tariff tool (gov.uk/trade-tariff) to find the 10-digit commodity code and the DCTS preferential rate. Examples:
- Natural rubber (4001.22): 0%
- Canned tuna (1604.14): 0% under DCTS (vs 20.5% MFN)
- Rice (1006.30): £145/1000kg
- Furniture (9403.60): 0%
- Ceramic tableware (6912.00): 0–12%
3. Documents
- Commercial invoice + packing list
- Bill of lading / AWB
- Origin declaration on the invoice (self-certified under DCTS for shipments up to £6,000; for larger consignments an approved exporter statement or Form A equivalent)
- EORI number (GB…) — free from HMRC
4. Import VAT & duty
- Duty: DCTS preferential rate applied to customs value (CIF)
- Import VAT: 20% on (customs value + duty + freight to UK port)
- Postponed VAT Accounting (PVA): VAT-registered importers account for import VAT on the VAT return instead of paying at the border — improves cash flow
5. Freight & timelines
- Ocean FCL Laem Chabang → Felixstowe/Southampton: 28–35 days, $2,800–4,200 per 40HQ
- Ocean LCL: 32–40 days, 10–160 per CBM
- Air freight BKK → LHR: 3–5 days, £4.20–6.50/kg
6. Landed cost example (40HQ rubber gloves to Felixstowe)
| Item | Cost (GBP) |
|---|---|
| FOB Laem Chabang | £26,000 |
| Ocean freight | £2,600 |
| Insurance | £86 |
| Duty (0% DCTS) | £0 |
| Import VAT (20% via PVA) | £5,738 (accounted, not paid) |
| Broker + port | £220 |
| UK haulage to Midlands | £480 |
| Landed cost | £29,386 |
FAQ
Q: Do I pay duty on Thai goods after Brexit? A: Most Thai goods enter at 0% under the UK DCTS scheme, provided origin is declared on the invoice.
Q: What is an EORI number? A: A free UK trader ID from HMRC required for any commercial import. Apply at gov.uk/eori — issued within 5 working days.
Q: Can I recover import VAT? A: Yes — VAT-registered businesses reclaim import VAT on their VAT return, especially efficient via PVA.
Q: How long does shipping from Thailand to UK take? A: 28–35 days by ocean to Felixstowe/Southampton; 3–5 days by air.
Sourcing from Thailand for the UK market? Talk to TUSKO — we handle Thai supplier vetting, DCTS origin paperwork, and UK door-delivered landed cost.