CUSTOMS DUTIES: GREECE TO UNITED KINGDOM

Overview of Customs Duties from Greece to United Kingdom

When exporting goods from Greece to the United Kingdom, exporters must navigate a comprehensive customs framework governed by His Majesty's Revenue & Customs (HMRC). Following the UK's departure from the European Union, all goods exported from Greece to the UK are subject to customs duties, import taxes, and value-added tax (VAT). Understanding these requirements is essential for compliance and accurate cost calculation for your shipments.

The UK maintains a well-developed digital and commercial infrastructure with highly accessible shipping options through major international couriers. However, exporters must be prepared for import taxes on all shipments, as the UK's tax de minimis threshold is zero, meaning VAT applies to every import regardless of value.

General Duty Rates and VAT

Charge Type	Rate	Valuation Basis	Application
Import VAT (Standard Rate)	20%	CIF Value	Applied to all imports
Import VAT (Reduced Rate)	5%	CIF Value	Children's car seats, home energy
Import VAT (Zero Rate)	0%	CIF Value	Food, children's clothing
Import Duty	Varies by HS code - contact our experts	CIF Value	Only on FOB value exceeding £135
Excise Duty	Set rates per litre/gram	Product-specific	Alcohol and tobacco products

De Minimis Thresholds

The UK applies the following de minimis thresholds for imports:

• Duty De Minimis: £135 (FOB value) - Imports below this threshold are duty-free
• Tax De Minimis: £0 - VAT applies to all imports regardless of value

Required Documentation

Exporters from Greece must prepare and provide the following documentation for shipments to the UK:

• Commercial Invoice with accurate FOB and CIF values
• Packing List detailing contents and quantities
• Bill of Lading or Air Waybill
• Certificate of Origin (where applicable)
• Import Control System 2 (ICS2) Entry - digitally submitted by carrier
• Detailed product descriptions (not vague terminology)
• HS/Tariff codes for each product line
• VAT registration documentation if applicable

Important Regulations and Compliance

• CIF Valuation: Customs duties and VAT are calculated on Cost, Insurance, and Freight (CIF) value, not just the product cost
• Fair Market Value: HMRC reserves the right to assess fair market value if declared values appear unrealistic or preferential arrangements exist
• Payment Terms: Duty is payable upon import, though established importers may defer payment for approximately 30 days
• ICS2 Compliance: All air shipments require digital submission of cargo information prior to arrival for security and safety screening
• Importer of Record: The importer bears responsibility for meeting all customs obligations, unless DDP (Delivered Duty Paid) terms are agreed
• Accurate Descriptions: Provide detailed (not vague) package descriptions to carriers to ensure proper classification and compliance

Trade Agreements and Preferential Rates

The United Kingdom has established at least 70 trade agreements offering zero or significantly discounted duty rates for goods manufactured in participating countries. Greek exporters should verify whether their products qualify for preferential treatment under any applicable trade agreement.

The UK is a member of the World Trade Organization (WTO) and must comply with the Most-Favored-Nation (MFN) clause, which ensures consistent tariff treatment across all WTO member countries. For specific duty rates applicable to your products, consult the UK Government's Trade Tariff search tool or contact HMRC directly.

Contact Information

UK Customs Authority: His Majesty's Revenue & Customs (HMRC)

Recommended Carriers: DHL Express, FedEx, UPS, TNT Express UK, Parcelforce, and Royal Mail all provide reliable services to the UK with established customs procedures.