Pacemakers Import Duty & Landed Cost: Brazil to United Kingdom
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United Kingdom.
2026 Tariff & Cost Breakdown for Importing Pacemakers
Importing Pacemakers into the United Kingdom involves several costs, including a 10.5% customs duty rate and a 20% VAT rate. Duties are calculated on the CIF value in GBP. The total landed cost includes CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty). Pacemakers from Brazil are subject to these rates as no bilateral Free Trade Agreement exists between the two countries.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 5000.00 |
| Shipping | — | USD 800.00 |
| Insurance | — | USD 50.00 |
| CIF Value | — | USD 5850.00 |
| Customs Duty | 10.5% | USD 614.25 |
| VAT/GST | 20% | USD 1292.85 |
| Total Landed Cost | — | USD 7757.10 |
HS Code Classification for Pacemakers
Primary HS Code: 9021.50 — What It Covers
HS Code 9021.50 classifies Pacemakers and other medical devices. This code is used for import and export purposes. Her Majesty's Revenue and Customs requires accurate HS code classification for customs clearance.
Why Misclassification Carries Risk in United Kingdom
Misclassification can result in Duty reassessment enforced by Her Majesty's Revenue and Customs. Her Majesty's Revenue and Customs is the enforcing authority, ensuring compliance with UK regulations.
Step-by-Step Guide: Importing Pacemakers from Brazil to United Kingdom
Step 1: Verify Your HS Code & Product Description
Use the United Kingdom tariff lookup tool to verify the HS code and product description. Binding tariff information may be available for certain products, including Pacemakers.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, weight, and value of the Pacemakers. Other required fields include the country of origin and supplier information.
Certificate of Origin
A Certificate of Origin is required for customs clearance, verifying the country of origin as Brazil. The United Kingdom accepts the EUR1 format for Certificates of Origin.
Packing List & Shipping Documents
A bill of lading or airway bill is required, including specific United Kingdom requirements such as the EORI number and customs procedure code.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in GBP.
Step 4: Submit to United Kingdom Customs Authority
Submit the customs declaration to Her Majesty's Revenue and Customs using the Customs Declaration Service. Ensure compliance with the UK's Medical Device Regulations 2002, including registration with the Medicines and Healthcare products Regulatory Agency.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods, such as Direct Debit or CHAPS. The typical clearance timeline is 1-3 days, depending on the customs procedure and compliance with regulations.
How to Legally Reduce Duty on Pacemakers Imports into United Kingdom
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between Brazil and the United Kingdom as of 2026, resulting in standard duty rates applying to Pacemakers imports.
Duty Deferral Options: Bonded Warehouses & FTZs
Use UK Customs Warehousing to defer duty payment, storing the Pacemakers in a bonded warehouse until sold or used in the UK. Duty is only paid when the goods are released into free circulation.
Preferential Tariff Programs
No preferential tariff programs currently apply to Pacemakers from Brazil, resulting in the standard 10.5% duty rate.
United Kingdom Customs Compliance Rules for Pacemakers
Her Majesty's Revenue and Customs Requirements for Pacemakers
Her Majesty's Revenue and Customs requires specific filing and documentation, including the CE marking certification for Pacemakers. Ensure compliance with UK regulations to avoid penalties.
De Minimis Threshold
The De Minimis threshold is 135 GBP, below which no duties or VAT are payable. However, this threshold does not apply to Pacemakers, which are subject to standard duty and VAT rates.
Frequently Asked Questions About Pacemakers Import Duty from Brazil to United Kingdom
What is the duty rate for importing Pacemakers from Brazil to the UK?
The duty rate for importing Pacemakers from Brazil to the UK is 10.5%. This rate applies to all Pacemakers imports from Brazil, regardless of value or quantity.
What documents are required for importing Pacemakers from Brazil?
The required documents include a commercial invoice, Certificate of Origin, and a packing list or bill of lading. Additional documents may be required, such as a CE marking certificate.
Is there a Free Trade Agreement between Brazil and the UK that applies to Pacemakers imports?
No, there is no bilateral Free Trade Agreement between Brazil and the UK as of 2026. Standard duty rates apply to Pacemakers imports from Brazil.
What are the penalties for non-compliance with UK customs regulations for Pacemakers imports?
Penalties for non-compliance include Duty reassessment enforced by Her Majesty's Revenue and Customs. Additional penalties may apply, such as fines or delayed clearance.
What is the typical clearance timeline for importing Pacemakers from Brazil to the UK?
The typical clearance timeline is 1-3 days, depending on the customs procedure and compliance with regulations. Delays may occur if documentation is incomplete or incorrect.
Are there any specific requirements for importing used or refurbished Pacemakers from Brazil to the UK?
Yes, used or refurbished Pacemakers may require additional documentation, such as a certificate of conformity or a declaration of compliance with UK regulations. Consult with Her Majesty's Revenue and Customs for specific requirements.