Compliance · UKCA + UK RP + £135
United Kingdom
UK responsible person, UKCA or accepted CE marking, £135 VAT collection, packaging EPR and a duty relief under review.
Key facts
| Currency | GBP |
|---|---|
| Responsible person | UK-established person required for many product safety regimes |
| Product marking | UKCA where applicable; CE still accepted in some areas |
| Low-value VAT | Seller charges VAT at checkout for B2C consignments of £135 or less |
| Packaging EPR | Registration applies if you supply packaging in the UK |
| Duty relief | £135 relief under review, removal targeted by March 2029 |
| Last verified | 2026-10-17 |
UKCA and CE are not interchangeable everywhere
The UK introduced UKCA marking for regulated products, then extended recognition of CE marking for some product areas while it reviews the longer-term regime. The result is a category-by-category picture: a product that can still ship with CE in one area may need UKCA in another.
Printing a label is expensive, so confirm the current position for the specific regulation before committing artwork. The UK responsible person and the importer details are separate from the marking question and are required in the product safety regimes.
The £135 line has two different meanings
At or below £135, a consignment generally avoids customs duty, but VAT applies from the first pound and the overseas seller is responsible for charging it at checkout on B2C sales. Above £135, duty and import VAT both apply and are usually collected at the border, often with a carrier fee.
The duty relief itself is under review, with removal targeted by March 2029 at the latest. A multi-year price built on duty-free low-value parcels should carry a margin buffer for that change.
Frequently asked questions
Can I still use CE marking in the UK?
For some product areas, yes, under the extended recognition. The position depends on the regulation, so check the current GOV.UK guidance for the specific product before printing labels.
Do I need a UK company to sell there?
Not necessarily, but many regimes require a UK-established responsible person, and VAT registration for a non-established seller is common once sales exceed the relevant rules. A local entity is one way to satisfy the representation requirement, not the only way.
Is the £135 threshold per item or per consignment?
It is generally assessed per consignment. Splitting orders to stay under it can change the customs treatment and may attract scrutiny.
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