The tariff in the United Kingdom: the amount of import tariffs payable = duty-paid price × import tariff rate.
The duty-paid price is the price determined by the Customs through valuation after the import and export goods are validated or evaluated according to the relevant regulations, which is the basis for the Customs to collect duties. For example, China Customs' duty-paid price list stipulates that the duty-paid price of milk powder is 200 yuan, meaning that no matter whether you buy milk powder at 10 pounds a barrel or 6 pounds a barrel, the tax is calculated in accordance with the 200 yuan, which has nothing to do with the actual value of the goods paid. The import tariff rate for milk powder is 15%, so we usually send a box of milk powder is usually 6 barrels, calculated tariff is 200 * 6 * 15% = 180. each product import tariff rate is different, such as cosmetics category tariff rate is 30%, home appliances category is 30% and so on.
Duty-free products:
Tobacco products: 200 cigarettes, or 100 cigarillos, or 50 cigarillos, or 250 grams of tobacco.
Alcoholic beverages: 2 liters of non-sparkling table wine, plus 1 liter of spirits with an alcohol content of more than 22%, or 2 liters of alcoholic beverages with an alcohol content of up to 22% (e.g., potent table wine or sparkling table wine).
Perfume: 60 ml of perfume.
Floral water: 250 ml of floral water.
Other items: ￡145 worth of other items bought outside the EU, including gifts and souvenirs.
People under 17 are not allowed to bring tobacco and alcohol products into the UK.
If you are carrying more than the duty-free limit, you must declare it to UK Customs.
Extended information:
The tax administration system? The United Kingdom has a system of central and local (county and district) taxation, with local taxation only on property. The main taxes levied by the central government are: personal income tax, corporation tax, social security tax, value-added tax, customs duty and most other taxes. Tax legislation rests with Parliament, and the Ministry of Finance is responsible for preparing draft tax laws. Once a year, tax policy measures are proposed and approved by the Parliament for inclusion in the fiscal decree of the year, which serves as the legal basis for the taxation of that year.
Customs and Excise Tariffs Tariffs are levied only on goods imported from countries outside the Eu***omic world. Excise duties are levied on domestically produced or imported goods in specific categories (petroleum, alcoholic beverages, tobacco mainly). The rates of duty differ for each type of goods.
Stamp Duty Stamp duty is levied on certificates relating to the transfer of assets, the leasing of property, and the issuance and increase of share capital. The tax rate varies.
VAT is levied on all goods and services supplied in the UK in connection with or in furtherance of the carrying on of a business activity in the UK, and on imports of goods and specified services into the UK (other than those which are exempt and non-taxable). Zero-rating is applied to goods and services such as export commodities, foodstuffs, books, construction, transportation, and pharmaceuticals, while other goods and services are subject to a flat standard rate of tax.
The tax base is the value of the goods (or services) supplied, which is usually the full cash compensation received by the supplier of the goods (services) for the goods (services) supplied (or the open market price of the goods (services) if the compensation is in kind).
Baidu Encyclopedia: United Kingdom Tax System