Portuguese extra virgin olive oil enters the UK through an ordinary import clearance: code 1509, duty of £104 per 100 kg (0% with proof of origin), VAT, and ENS and CDS filings. The customs agent is responsible for the declaration, not the label.
Contents
Portuguese extra virgin olive oil reaches British shops through an ordinary import clearance: a CDS declaration, the right tariff code, duty that depends on proof of origin, and VAT. The customs agent prepares and lodges the declaration, but the business placing the oil on the market is responsible for the product's labelling.
Tariff code and duty
Olive oil falls under heading 1509. According to the UK Trade Tariff the third-country duty is:
| UK Trade Tariff code | Third-country duty (UK Global Tariff) |
|---|---|
| Extra virgin olive oil (1509 20 00) | £104.00 per 100 kg |
| Virgin olive oil (1509 30 00) | £104.00 per 100 kg |
| Other virgin olive oils (1509 40 00) | £102.00 per 100 kg |
| Other olive oils (1509 90 00) | £112.00 per 100 kg |
Source: UK Trade Tariff – heading 1509. For olive oil originating in the EU and covered by a proof of origin under the TCA, duty can be 0%. Do not assume this automatically: the oil must meet the rules of origin, and the fact that it was bottled or bought in Portugal does not settle origin. The proof is the exporter's statement on origin (with a REX number for consignments over EUR 6,000) or the importer's knowledge – see Statement on origin and the REX system.
Import VAT
The UK Trade Tariff shows two VAT rates under heading 1509: 0% (zero rate) and 20%. The correct rate is chosen according to the nature of the goods, so confirm it with your agent before the first declaration. A VAT-registered importer can account for import VAT on its VAT return (postponed VAT accounting).
Documents and filings for imports from Portugal
- a commercial invoice with an exact description (oil category, container size, country of origin) and a packing list,
- a transport document (CMR for road transport),
- the importer's GB EORI number (how to get one),
- a statement on origin if you want to claim the preferential 0% duty,
- an ENS safety and security declaration to HMRC before arrival in Great Britain and a GMR for crossings covered by GVMS (ENS and GMR formalities),
- an import declaration in CDS (how to lodge one).
Health controls and labelling
The UK Trade Tariff lists for heading 1509 a control on organic products (olive oil marked as organic needs a certificate of inspection, otherwise references to organic production must be removed from the labelling), a waste control (not relevant to commercial olive oil) and the ban on goods originating in Crimea and Sevastopol. Before you ship a batch, check in our article on IPAFFS whether a notification is required for your product.
Labelling of the oil (including the category name and origin information) is the duty of the business placing the product on the British market – not of the customs agent. The agent is responsible for the accuracy of the customs declaration, including the description and classification, while the label requirements must be settled with the supplier and the buyer before shipping.
What the customs agent does
The agent selects the tariff code, determines the customs value (how to calculate it), lodges the CDS declaration and ENS, keeps track of GMR numbers and accounts for import VAT. If you are just starting, read 12 questions before your first import. If you plan to import olive oil into the UK, get in touch with us; for clearance costs see How much does UK customs clearance cost.
Frequently asked questions
What duty is paid on olive oil imported into the UK?
According to the UK Trade Tariff the third-country duty on extra virgin olive oil is £104.00 per 100 kg. For olive oil originating in the EU, with a proof of origin under the TCA, duty can be 0%.
Does olive oil bought in Portugal always have EU origin?
No. Origin is determined under the TCA rules of origin, not by where the oil was bought or bottled. The proof is the exporter's statement on origin or the importer's knowledge.
Is the customs agent responsible for the olive oil label?
No. The business placing the product on the British market is responsible for labelling. The agent is responsible for the accuracy of the customs declaration, including the description and classification of the goods.
Which filings are needed before delivery to the UK?
Before arrival in Great Britain an ENS must be lodged with HMRC and, for crossings covered by GVMS, a GMR obtained. Duty and VAT themselves are settled in the CDS import declaration.
What VAT applies to olive oil imported into the UK?
The UK Trade Tariff shows 0% (zero rate) and 20% for heading 1509. The right rate depends on the nature of the goods, so confirm it with your agent before the first declaration.
Related guides
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