Updated November 14, 2026. Use this free UK import-duty calculator to estimate customs duty, import VAT, freight and landed cost for shipments entering Great Britain. It is not a customs classification or tax determination.
Use verified tariff rates. The 0% duty input is a placeholder, not a claim that your goods are duty-free. VAT defaults to an illustrative 20% standard rate.
| Goods value | £500.00 |
| Freight and insurance | £80.00 |
| Other taxable incidental charges | £0.00 |
| Modeled customs duty | £0.00 |
| Other verified import levies | £0.00 |
| Modeled import VAT liability | £116.00 |
| Import VAT payable at clearance | £116.00 |
| Separate broker/service fees | £20.00 |
| Estimated import cash outlay | £716.00 |
Goods exceed £135: the entered rate is applied to an illustrative customs value. Import VAT is included in the modeled cash payment at entry.
How much import duty will I pay in the UK?
There is no universal UK import-duty percentage. The legally applicable rate depends on the correct commodity code, manufacturing origin, any preferential trade agreement, current trade remedies, and the import date. For goods entering Great Britain, HMRC provides the official Trade Tariff lookup to identify the tariff classification and the relevant duty and import VAT treatment. Never apply a single ‘China rate’ to every product.
This calculator uses user-entered rates so that its arithmetic can be inspected. A zero default is not confirmation that the product is exempt. Check the detailed UK Trade Tariff service using material, purpose, production method and actual goods description before relying on an estimate.
The £135 threshold for imported parcels
For many non-excise goods sent from abroad to Great Britain, Customs Duty is not charged where the goods are worth £135 or less in total. When the goods exceed £135, customs duty may be charged depending on commodity code and origin, with postage, packaging and insurance generally relevant to the calculation. Excise goods can attract duty at any value, and other exemptions or reliefs may apply.
The threshold is about the relevant value of the total consignment, not each individual unit. A parcel containing three products costing £50 each is not three independent shipments below the threshold. Our calculator uses the goods-value input for this simplified non-excise threshold test. It is not an excise-duty, gift-relief, or Northern Ireland tax calculation.
How import VAT is calculated in Great Britain
UK import VAT is distinct from Customs Duty. HMRC generally starts with the customs value and includes relevant duties, levies and incidental charges, such as transport and insurance to the first destination, where not already included. For goods subject to the standard rate, the familiar UK VAT rate is 20%; certain goods are zero-rated or reduced-rated and the tax base can be more complex.
Enter the rate actually applicable to your goods. The tool shows modeled VAT separately from the amount added to cash payable on clearance. For eligible postponed VAT accounting, the VAT can be accounted for through the VAT return rather than paid in cash at the border. That is an accounting choice, not an import-duty exemption.
Low-value UK checkout VAT versus import VAT
For an eligible direct-to-consumer sale where goods are outside the UK and the consignment value does not exceed £135, UK supply VAT is commonly collected at checkout, rather than charged again as import VAT to the buyer. This has specific conditions and exceptions including excise goods and some gift and Northern Ireland transactions. Do not simply apply zero VAT to those sales.
The calculator’s checkout mode displays an illustrative VAT liability for reference but excludes a second VAT payment at import. The seller must still account for VAT collected at sale. If you are importing business inventory or using a different customs process, verify the applicable HMRC rules before selecting checkout mode.
Customs valuation and freight allocation
A customs value is not necessarily just the supplier’s product price. Freight and insurance to the relevant border, and some other legally prescribed additions, can influence the assessable value. The precise calculation depends on the customs valuation method and contractual terms. HMRC’s customs valuation guidance describes transaction value and alternative methods.
This planning tool uses goods plus the separately entered freight and insurance as a simplified customs duty base. If the supplier invoice already includes those charges, do not add them twice. Additional taxable transport and packing expenses are entered separately for VAT and cash outlay; they are not automatically added to the duty base.
Worked example: £500 of merchandise
Assume a commercial import into Great Britain containing £500 of merchandise, £70 freight, £10 insurance, £20 separate brokerage and no additional incidental expense. The simplified customs base is £580. If the correct ad valorem customs rate were 5% for a hypothetical item, customs duty would be £29. The 20% VAT example applies to £580 plus £29, giving £121.80 of import VAT.
The modeled cash cost is £500 + £70 + £10 + £29 + £121.80 + £20 = £750.80. For 20 comparable units, this is £37.54 per unit. If the entry qualifies for postponed VAT accounting, the illustrative immediate cash cost instead becomes £629.00, while the £121.80 VAT remains an accounting figure. This does not establish a particular tariff or tax recovery entitlement.
What changes for Northern Ireland imports?
Northern Ireland follows separate customs arrangements, including the EU’s customs and certain parcel rules for goods considered at risk of entering the EU. As of November 2026, official UK guidance describes specific cases that can face the EU’s temporary €3 duty and €2 handling fee, converted into sterling when charged. It would be misleading to apply the same £135 Great Britain logic to every Northern Ireland shipment.
This tool is explicitly scoped to goods entering Great Britain: England, Scotland and Wales. Use the relevant GOV.UK tax-and-duty guidance for Northern Ireland and consult a customs broker where goods are at risk of entering the EU.
Preferential tariffs and origin requirements
A UK free trade agreement can reduce or eliminate duty for eligible goods, but only when the goods meet the relevant preferential rules of origin and the importer can satisfy documentation requirements. Sending goods from a country with a trade agreement is not proof that the goods were sufficiently made or transformed there.
Check the UK Trade Tariff for the appropriate preferential measure and effective date. Where anti-dumping, safeguard or other additional duties may apply, verify them separately. You can enter those known amounts as other import levies rather than inventing a blended rate.
What this tool does not calculate
It does not identify commodity codes, make origin rulings, verify an FTA claim, calculate alcohol or tobacco excise duties, check product licensing, or predict customs broker quotations. Customs declarations may require different valuation adjustments. VAT accounting can also differ if the business is registered or entitled to input tax credit.
The displayed cash cost is not always the same as a permanent inventory expense, especially where VAT is recoverable. For a broader product-pricing scenario, use the Global Landed Cost Calculator. For parcel dimensional billing, see the Volumetric Weight Calculator.
Official references and verification checklist
First identify the correct HMRC commodity code. Second, verify country of origin, applicable duty and exemptions. Third, obtain the freight and insurance figures included in the customs valuation. Fourth, determine whether VAT is collected by the seller, paid at import or accounted for through eligible postponed VAT accounting. Finally, add actual brokerage and final delivery costs without double-counting.
The key official sources are the UK Trade Tariff, tax and duty on foreign shipments, HMRC import VAT valuation guidance (updated November 2, 2026), and rules for VAT on overseas goods sold to UK customers.
Frequently asked questions
Common questions about UK import tax and duty
Do imports below £135 always pay no tax?
Not necessarily. Many eligible non-excise parcels below the threshold avoid Customs Duty, but VAT can still be collected at checkout. Excise goods, gifts and Northern Ireland can follow other rules.
Does the UK standard VAT rate apply to all imported products?
No. Some categories are zero-rated, reduced-rated or subject to special rules. Verify the rate for the actual goods.
Can I avoid paying VAT at the border using postponed VAT accounting?
Some eligible VAT-registered importers can account for import VAT on their VAT return instead of paying it immediately at clearance. This does not remove the accounting obligation.
Does this calculator cover Northern Ireland?
No. The model is for Great Britain. Northern Ireland import rules can differ, including parcels at risk of entering the EU.
Where do I find a UK commodity code?
Use the official UK Trade Tariff service to classify goods and find duty measures, reliefs and restrictions.
This website is independent of HMRC and cannot issue binding tariff rulings. All customs rates and tax treatment should be verified using current primary sources.