Surgical Masks 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 Surgical Masks
Her Majesty's Revenue and Customs charges 10.5% duty on Surgical Masks. 20% VAT applies. Duties are calculated on CIF value in GBP.
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 Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS 6307.90 classifies Surgical Masks and other medical textiles. This code is specific to the United Kingdom. Her Majesty's Revenue and Customs uses this code for customs purposes.
Why Misclassification Carries Risk in United Kingdom
Misclassification risks duty reassessment and potential fine enforced by Her Majesty's Revenue and Customs. Accurate HS code classification is critical.
Step-by-Step Guide: Importing Surgical Masks from Brazil to United Kingdom
Step 1: Verify Your HS Code & Product Description
Use the United Kingdom tariff lookup tool to verify your HS code. Check for binding tariff information to ensure compliance.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, and CIF value in GBP.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imports. The United Kingdom accepts the EU's preferred format.
Packing List & Shipping Documents
A bill of lading or airway bill is required. The document must include the HS code, product description, and quantity.
Step 3: Calculate Your Landed Cost
Calculate your landed cost using this 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 your declaration to Her Majesty's Revenue and Customs using their declaration system. Ensure compliance with the UK's Medical Device Regulations 2002, including registration with the MHRA for Surgical Masks.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods. Clearance typically takes a few days.
How to Legally Reduce Duty on Surgical Masks 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.
Duty Deferral Options: Bonded Warehouses & FTZs
Use UK Customs Warehousing to defer duty payment. This program allows for duty payment when goods are released from the warehouse.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from Brazil.
United Kingdom Customs Compliance Rules for Surgical Masks
Her Majesty's Revenue and Customs Requirements for Surgical Masks
Her Majesty's Revenue and Customs requires specific filing and documentation, including CE marking certification.
De Minimis Threshold
The de minimis threshold is 0 GBP, meaning all shipments are subject to duty and VAT.
Frequently Asked Questions About Surgical Masks Import Duty from Brazil to United Kingdom
What is the duty rate for Surgical Masks from Brazil?
The duty rate is 10.5%. VAT is 20%. These rates apply to all Surgical Masks imports from Brazil.
What documents are required for importing Surgical Masks?
A commercial invoice, Certificate of Origin, and bill of lading or airway bill are required. Check with Her Majesty's Revenue and Customs for the most up-to-date requirements.
Is my shipment eligible for a Free Trade Agreement?
No, there is no bilateral FTA between Brazil and the United Kingdom as of 2026. Check for updates before importing Surgical Masks.
What are the penalties for non-compliance with UK customs regulations?
Duty reassessment and potential fines enforced by Her Majesty's Revenue and Customs may apply. Ensure compliance to avoid penalties.
How long does clearance typically take for Surgical Masks imports?
Clearance typically takes a few days. Factors like documentation accuracy and customs workload can affect clearance time.
Do I need to register my Surgical Masks with the MHRA?
Yes, registration with the MHRA is required for certain medical devices like Surgical Masks. Ensure compliance with the UK's Medical Device Regulations 2002.