Import Duty Calculator UK: Customs Duty & Import VAT
Short answer: UK import tax is customs duty plus import VAT. Duty is the customs value (goods + shipping + insurance to the UK) times the duty rate for your commodity code and country of origin. Import VAT is usually 20% of the customs value plus the duty. Consignments of non-excise goods worth £135 or less pay no customs duty, and VAT is charged by the seller at checkout instead.
This import duty calculator uses live rates from the official UK Trade Tariff and converts other currencies at HMRC’s monthly exchange rate. Pick a commodity code (or search for one), choose where the goods were made, and enter what you paid.
Don’t know it? Search by product here, or use the commodity code finder.
Where the goods were made, not where they were shipped from.
The price you paid, excluding shipping.
Cost to get the goods to the UK border.
How UK import duty is calculated
Section titled “How UK import duty is calculated”| Step | What you work out | Example (cotton T-shirts from China) |
|---|---|---|
| 1. Goods value | What you paid, converted to pounds at HMRC’s rate | £891.80 |
| 2. Customs value | Goods + shipping + insurance to the UK border | £891.80 + £111.47 = £1,003.27 |
| 3. Customs duty | Customs value × duty rate | £1,003.27 × 12% = £120.39 |
| 4. Import VAT | (Customs value + duty) × VAT rate | £1,123.66 × 20% = £224.73 |
| 5. Total import taxes | Duty + import VAT | £345.12 |
A few rules sit behind those steps:
- Shipping counts. The UK values imports including transport and insurance up to the point the goods enter the UK. Delivery costs inside the UK can be left out if they’re shown separately (gov.uk).
- The rate depends on two things: the goods’ 10-digit commodity code and their country of origin, which is where they were made, not where they were shipped from. Use the commodity code finder if you don’t have the code.
- Import VAT is charged on the duty too. It’s worked out on the customs value plus duty and any other import charges (gov.uk).
- Foreign currency is converted at HMRC’s rate, published monthly, not the rate your bank gave you. The calculator fetches the current month’s rates from the UK Trade Tariff.
The £135 rule for low-value imports
Section titled “The £135 rule for low-value imports”For consignments worth £135 or less, the rules change completely:
| £135 or less | Over £135 | |
|---|---|---|
| Customs duty | None, unless the goods are excise goods (alcohol, tobacco, vapes) | Charged at the tariff rate |
| VAT | UK VAT charged by the seller or marketplace at checkout | Import VAT charged at the border, usually collected by the courier |
| What counts | The price of the goods. Shipping and insurance only count if they’re included in the price and not shown separately | Customs value includes shipping and insurance |
Overseas sellers who send consignments of £135 or less straight to UK customers must register for UK VAT and charge it at the point of sale, unless they sell through an online marketplace, which then charges the VAT instead. If the customer is a VAT-registered business that gives its VAT number, the seller doesn’t charge VAT and the customer uses the reverse charge (gov.uk). Gifts worth £39 or less sent between individuals pay no VAT (gov.uk).
The duty relief is ending. In July 2026 HMRC published draft legislation to remove the £135 customs duty relief, with the change coming in on a date the Treasury sets, by October 2028 at the latest (HMRC policy paper). The VAT rules for low-value consignments aren’t part of that change. The Autumn Budget on 28 October 2026 kept the October 2028 deadline and didn’t set an earlier start date. The figures on this page are current as of that Budget.
Import tax from the EU to the UK
Section titled “Import tax from the EU to the UK”Goods from the EU are imports like any other: import VAT is due, and so is customs duty unless you can claim the UK-EU Trade and Cooperation Agreement (TCA) rate, which is 0% for most goods.
To claim 0%, the goods must originate in the EU under the TCA’s rules of origin, and you need proof. That’s one of (gov.uk):
- A statement on origin from the EU exporter, usually printed on the invoice. Any exporter can make one for a consignment worth up to €6,000. Above that, the exporter needs a Registered Exporter (REX) number on it.
- Importer’s knowledge: your own evidence that the goods qualify, such as the supplier’s production details.
The catch for online sellers: many goods bought from EU wholesalers were made in China or elsewhere. Those don’t originate in the EU, so they pay the normal third-country rate even if they came from a warehouse in Germany. If in doubt, ask your supplier for a statement on origin. No statement usually means no 0% rate.
In the calculator, choose the country where the goods were made. If a trade-deal rate exists, you’ll see a box to claim it, and the estimate shows the difference.
UK duty import rates for common products
Section titled “UK duty import rates for common products”Third-country rates (for countries with no UK trade deal, such as China and the US), checked on the UK Trade Tariff on 28 October 2026:
| Product | Commodity code | Duty | VAT |
|---|---|---|---|
| Cotton T-shirts | 6109 10 00 10 | 12% | 20% |
| Cotton socks | 6115 95 00 00 | 12% | 20% |
| Stoneware tableware and mugs | 6912 00 23 10 | 4% | 20% |
| Costume jewellery, base metal | 7117 19 00 90 | 4% | 20% |
| Silver jewellery | 7113 11 00 00 | 2% | 20% |
| Leather handbags | 4202 21 00 90 | 2% | 20% |
| Candles | 3406 00 00 00 | 0% | 20% |
| Make-up and skincare | 3304 99 00 00 | 0% | 20% |
| Printed books | 4901 99 00 00 | 0% | 0% |
| Laptops | 8471 30 00 00 | 0% | 20% |
Some origins carry extra duties on top. The calculator picks these up automatically for the origin you choose. For example, on 28 October 2026:
- Ceramic tableware from China has a definitive anti-dumping duty, with a residual rate of 36.1% for manufacturers without their own rate.
- Electric bicycles from China have anti-dumping duty (residual rate 62.1%) and countervailing duty (residual rate 17.2%).
- Goods from Russia and Belarus, such as T-shirts, carry an extra 35% additional duty.
Worked examples
Section titled “Worked examples”Cotton T-shirts from China
Section titled “Cotton T-shirts from China”Priya runs a print-on-demand clothing shop from Manchester. She orders 100 blank cotton T-shirts from a factory in China for $1,200, plus $150 shipping. HMRC’s October 2026 rate is $1.3456 to £1.
| Amount | |
|---|---|
| Goods ($1,200 ÷ 1.3456) | £891.80 |
| Shipping ($150 ÷ 1.3456) | £111.47 |
| Customs value | £1,003.27 |
| Customs duty at 12% | £120.39 |
| Import VAT at 20% of £1,123.66 | £224.73 |
| Total import taxes | £345.12 |
Her landed cost is £1,348.39, or about £13.48 a T-shirt. Priya is VAT registered and uses postponed VAT accounting, so she declares and reclaims the £224.73 on the same VAT return. Her real cost is the £120.39 duty.
T-shirts from Portugal, with and without proof of origin
Section titled “T-shirts from Portugal, with and without proof of origin”Lena sells organic basics on WooCommerce from Brighton. She buys €2,000 of cotton T-shirts made in Portugal, plus €100 shipping. At HMRC’s October 2026 rate of €1.1665 to £1, the customs value is £1,714.53 + £85.73 = £1,800.26.
| With a statement on origin | Without proof of origin | |
|---|---|---|
| Customs duty | 0% = £0.00 | 12% = £216.03 |
| Import VAT at 20% | £360.05 | £403.26 |
| Total import taxes | £360.05 | £619.29 |
One line on the supplier’s invoice saves Lena £259.24 on this order.
A £60 necklace from the US
Section titled “A £60 necklace from the US”A customer in Leeds buys a £60 necklace from a US jeweller on Etsy. The order is under £135, so there’s no customs duty. Etsy, as the online marketplace, charges 20% UK VAT at checkout, so the customer pays £72 and nothing more at the door, apart from any courier fee.
Who pays import duty and VAT?
Section titled “Who pays import duty and VAT?”The importer pays. For stock you buy from abroad, that’s you. The courier or freight forwarder usually pays HMRC on your behalf and bills you, often with a handling fee. If the supplier ships “delivered duty paid” (DDP), they’ve agreed to pay the duty and VAT and build it into their price.
If you’re VAT registered, you can use postponed VAT accounting to declare import VAT on your VAT return and reclaim it on the same return, instead of paying it at the border. The import VAT guide explains how. You’ll also need an EORI number to import goods into the UK as a business.
Limitations
Section titled “Limitations”This calculator gives an estimate. It’s only as accurate as the commodity code and origin you choose, and some things it can’t do:
- Excise duty on alcohol, tobacco and vaping products isn’t calculated. It’s flagged when the code has excise measures.
- Duties by weight or volume (per kg, per litre) can’t be worked out from a price. The calculator shows the rate and lets you enter the duty yourself.
- Anti-dumping and countervailing duties often depend on the manufacturer. The calculator uses the residual rate where there is one, which you can switch off, and warns you about the rest.
- Tariff quotas and suspensions need to be claimed on the customs declaration and may have run out. They’re listed but not applied.
- Licences and import controls are flagged when the tariff lists them for your origin, but the calculator can’t tell whether they apply to your goods.
- Gifts, personal imports and Northern Ireland have their own rules and aren’t covered.
- Courier handling fees aren’t included.
If the numbers matter, check your code and the measures on the official tariff page linked in the result, or ask a customs agent.
Selling into the UK, or importing stock?
Section titled “Selling into the UK, or importing stock?”GoodVat doesn’t act as your customs broker, but we handle the VAT side of importing and cross-border selling. We register overseas sellers for UK VAT so they can charge it at checkout on orders of £135 or less, work out the right VAT on every sale, and file UK VAT returns through Making Tax Digital, which is where postponed import VAT is declared and reclaimed.
How is UK import duty calculated?
Section titled “How is UK import duty calculated?”Add the cost of shipping and insurance to the UK to the price of the goods. That’s the customs value. Multiply it by the duty rate for your goods’ commodity code and country of origin to get the customs duty. Import VAT is then charged on the customs value plus the duty, usually at 20%.
Do I pay import duty on goods under £135?
Section titled “Do I pay import duty on goods under £135?”No customs duty is charged on consignments worth £135 or less, unless they contain excise goods such as alcohol or tobacco. Instead of import VAT at the border, the seller or online marketplace charges UK VAT at checkout. The government plans to remove this customs duty relief by October 2028 at the latest.
Do I pay import tax on goods from the EU to the UK?
Section titled “Do I pay import tax on goods from the EU to the UK?”You pay import VAT, usually 20%, on goods from the EU worth more than £135. Customs duty is often 0% under the UK-EU Trade and Cooperation Agreement, but only if the goods were made in the EU under its rules of origin and you have proof, such as a statement on origin on the invoice. Goods made elsewhere and shipped from the EU pay the normal rate.
What is the import VAT rate in the UK?
Section titled “What is the import VAT rate in the UK?”Import VAT is charged at the same rate as VAT on the same goods sold in the UK. That’s 20% for most goods, 5% for a few, and 0% for zero-rated goods such as printed books and children’s clothing. It’s charged on the customs value plus any duty.
How do I find the duty rate for my product?
Section titled “How do I find the duty rate for my product?”Find your product’s 10-digit commodity code, then look up the measures for your country of origin on the UK Trade Tariff. This calculator does both: search for your product, pick the code and origin, and it pulls the duty and VAT rates live from the tariff.
Can I reclaim import VAT?
Section titled “Can I reclaim import VAT?”Yes, if you’re VAT registered and the goods are for your business. Most businesses use postponed VAT accounting, which declares and reclaims import VAT on the same VAT return, so there’s no cash cost. Customs duty can’t be reclaimed this way. It’s a cost of the goods.
How accurate is the import duty calculator?
Section titled “How accurate is the import duty calculator?”It uses the official UK Trade Tariff rates and HMRC exchange rates, so the rates are right for the code and origin you choose. The estimate is only as good as the commodity code you pick, and it doesn’t include excise duty, duties charged by weight or volume, or courier handling fees. Treat it as an estimate, not a customs ruling.
Related guides
Section titled “Related guides”- Commodity code finder: find the 10-digit code for your product.
- Import VAT and postponed VAT accounting: pay and reclaim import VAT on your VAT return.
- EORI numbers for online sellers: the customs number every business importer needs.
- Selling to UK customers: VAT rates and rules once the goods are here.
- VAT threshold 2026: when you have to register for UK VAT.
- Selling to US customers from the UK: the other direction, duties and sales tax in the US.