CUSTOMS DUTIES: NORTH KOREA TO UNITED KINGDOM

Overview of Customs Duties from North Korea to United Kingdom

Exporting goods from North Korea to the United Kingdom involves navigating complex international trade regulations, customs procedures, and documentation requirements. The United Kingdom, as a member of the World Trade Organization (WTO), applies standardized import procedures and duty rates to all trading partners. All imports into the UK are subject to customs clearance through His Majesty's Revenue & Customs (HMRC), which oversees the assessment and collection of duties and taxes on imported goods.

The UK maintains a comprehensive trade tariff system with rates varying by product classification. Importantly, the UK has established over 70 trade agreements offering zero or highly discounted duty rates for goods manufactured in participating countries. However, as a WTO member, the UK applies the Most-Favored-Nation (MFN) clause, ensuring non-discriminatory treatment of all WTO members in trade matters.

General Duty Rates and Tax Structure

Tariff Component	Rate/Threshold	Notes
Duty De Minimis Threshold	£135 GBP	Duty charged only on FOB value exceeding this threshold
Tax De Minimis Threshold	£0 GBP	VAT applies to all imports regardless of value
Standard VAT Rate	20%	Applied to CIF value of all standard goods
Reduced VAT Rate	5%	Applied to children's car seats, home energy, and certain goods
Zero VAT Rate	0%	Applied to food and children's clothing
Import Duty Rates	Varies by HS code	Generally below 10%; contact experts for specific rates
Excise Duty	Fixed rates	Applies to alcohol (per strength/litre) and tobacco (per gram/packet)

Valuation Methods

CIF (Cost, Insurance, Freight): Used for calculating import taxes and VAT. The tax is calculated on the cost of goods plus freight and insurance costs.

FOB (Freight on Board): Used for calculating import duties. Fees are calculated only on the cost of goods sold, excluding shipping, insurance, and other ancillary costs.

Required Documentation

• Commercial invoice with accurate product descriptions and values
• Packing list detailing contents and weights
• Bill of lading or air waybill for shipment tracking
• Certificate of origin (where applicable under trade agreements)
• Import Control System 2 (ICS2) advance cargo information submission
• Any required health certificates, safety certifications, or compliance documents specific to product category
• Proof of VAT registration for the importer of record (UK VAT number)
• Insurance documentation

Important Regulations and Compliance Requirements

• Importer of Record Responsibility: The importer of record bears responsibility for meeting all customs obligations at import, including duty payment and compliance with regulations.
• Payment Terms: Customs duties are payable upon import. Established importers may defer payment for approximately 30 days on average.
• ICS2 Compliance: All air carriers, freight forwarders, and courier services must digitally submit cargo information through the Import Control System 2 prior to shipment arrival or transit through the UK.
• Detailed Package Descriptions: Carriers require accurate, specific package descriptions for security and safety screening purposes.
• VAT Registration: Low-value imports require VAT registration and pre-collection. Retailers must register for a UK VAT number and remit quarterly to HMRC.
• Fair Market Valuation: HMRC reserves the right to assess fair market value for duty purposes if declared values appear unrealistic or if preferential arrangements exist between supplier and importer.

Trade Agreements and Preferential Rates

The United Kingdom maintains at least 70 trade agreements that may offer zero or significantly discounted duty rates for goods manufactured in participating countries. Exporters should verify whether North Korea participates in any agreements that could reduce applicable tariffs. As a WTO member, the UK applies the Most-Favored-Nation (MFN) clause, requiring equal treatment of all WTO members regarding trade concessions and privileges.

For specific duty rates on particular products and current trade agreement details, consult with His Majesty's Revenue & Customs (HMRC) or access the UK Government's Trade Tariff search tool. Professional customs brokers can provide expert guidance on landed costs and compliance requirements for specific shipments.