Cardiac Stents Import Duty & Landed Cost: Vietnam to United Kingdom

2026 Tariff & Cost Breakdown for Importing Cardiac Stents

Cardiac Stents imported into the United Kingdom incur a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in GBP. The total landed cost includes CIF Value + 10.5% duty + 20% VAT.

HS Code Classification for Cardiac Stents

Primary HS Code: 9021.90 — What It Covers

HS 9021.90 classifies medical instruments, including Cardiac Stents. This code is used for imports into the United Kingdom. The HS code determines the applicable duty rate.

Why Misclassification Carries Risk in United Kingdom

Her Majesty's Revenue and Customs (HMRC) enforces duty reassessment and potential fines for misclassification. Accurate HS code classification is critical to avoid penalties.

Step-by-Step Guide: Importing Cardiac Stents from Vietnam 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 accuracy.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice must include the HS code, product description, quantity, weight, and value in GBP.

Certificate of Origin

A Certificate of Origin is required for UK-Vietnam Free Trade Agreement (UKVFTA) benefits. The United Kingdom accepts the UKVFTA origin certificate.

Packing List & Shipping Documents

A bill of lading or airway bill is required, including specific United Kingdom requirements, such as the EORI number.

Step 3: Calculate Your Landed Cost

Calculate the landed cost: CIF Value + 10.5% Customs Duty + 20% VAT/GST = Total Landed Cost in GBP.

Step 4: Submit to United Kingdom Customs Authority

Submit your declaration using the Her Majesty's Revenue and Customs (HMRC) system. Ensure compliance with the UK's Medical Device Regulations 2002, including MHRA registration and MDR equivalent adherence.

Step 5: Pay Duties & Clear Goods

Pay duties using accepted payment methods. Clearance typically takes a few days, depending on the port of entry.

How to Legally Reduce Duty on Cardiac Stents Imports into United Kingdom

Applicable Free Trade Agreements in 2026

The UK-Vietnam Free Trade Agreement (UKVFTA) reduces or eliminates tariffs on Cardiac Stents imported from Vietnam.

Duty Deferral Options: Bonded Warehouses & FTZs

Use UK Customs Warehousing to defer duty payment. This program allows for duty payment when the goods are released into free circulation.

Preferential Tariff Programs

No preferential tariff programs currently apply to Cardiac Stents from Vietnam.

United Kingdom Customs Compliance Rules for Cardiac Stents

Her Majesty's Revenue and Customs (HMRC) Requirements for Cardiac Stents

Her Majesty's Revenue and Customs (HMRC) requires specific filings and documentation, including CE marking, ISO 13485, and MHRA approval.

De Minimis Threshold

The de minimis threshold is 0 GBP, meaning all shipments are subject to duty and VAT.

Frequently Asked Questions About Cardiac Stents Import Duty from Vietnam to United Kingdom

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.