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 requires a 10.5% customs duty rate on Surgical Masks from Brazil. The total cost includes a 20% VAT rate. Duties are calculated on the 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
The HS 6307.90 code classifies Surgical Masks and other made-up articles. This classification is crucial for determining the correct duty rate.
Why Misclassification Carries Risk in United Kingdom
Her Majesty's Revenue and Customs enforces Duty reassessment for misclassified goods. Her Majesty's Revenue and Customs requires accurate classification to avoid penalties.
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 and product description. Binding tariff information may be available.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the seller's name, buyer's name, HS Code, and CIF value in GBP.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks from Brazil. The United Kingdom accepts the EU-style CO format.
Packing List & Shipping Documents
The bill of lading or airway bill must include the shipper's name, consignee's name, and HS 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 your declaration using the CHIEF system. Her Majesty's Revenue and Customs requires compliance with the UK's Medical Device Regulations 2002, as amended, for importing Surgical Masks.
Step 5: Pay Duties & Clear Goods
Pay duties using the accepted payment methods. The typical clearance timeline is 1-3 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 United Kingdom as of 2026.
Duty Deferral Options: Bonded Warehouses & FTZs
The UK Customs Warehousing program allows for duty deferral. Duty is paid when the 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 a CE marking certification for Surgical Masks. Accurate filing and documentation are enforced by Her Majesty's Revenue and Customs.
De Minimis Threshold
The de minimis threshold is 0 GBP. This means that all shipments are subject to duties and taxes.
Frequently Asked Questions About Surgical Masks Import Duty from Brazil to United Kingdom
What is the duty rate for Surgical Masks from Brazil to United Kingdom?
The duty rate is 10.5%. Her Majesty's Revenue and Customs enforces this rate.
What documents are required for importing Surgical Masks from Brazil?
A commercial invoice, Certificate of Origin, and packing list are required. Her Majesty's Revenue and Customs may request additional documents.
Is there an FTA between Brazil and United Kingdom for Surgical Masks?
No, there is no bilateral FTA between Brazil and United Kingdom for Surgical Masks.
What are the penalties for non-compliance with UK customs regulations?
Her Majesty's Revenue and Customs enforces duty reassessment and potential fines for non-compliance.
How long does it take to clear Surgical Masks through UK customs?
The typical clearance timeline is 1-3 days. Her Majesty's Revenue and Customs may request additional information.
Are Surgical Masks subject to any additional regulations in the UK?
Yes, Surgical Masks are subject to the UK's Medical Device Regulations 2002, as amended. Compliance is required for importation.