Guide
AliExpress Tax Calculator UK
AliExpress orders can combine overseas sellers, mixed baskets and checkout VAT. Check possible charges on arrival and estimate import costs using the whole consignment value, the dispatch country and whether VAT was collected at checkout. The estimate depends on the goods and how the order is supplied.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
Start with the £135 consignment rule
For non-excise consumer consignments worth £135 or less, AliExpress as the online marketplace should normally collect UK VAT at checkout. Mark checkout VAT in the calculator so it is not counted again as border import VAT.
For orders above £135, normal import VAT and customs rules apply. Use the goods price, separately identified shipping and insurance, dispatch country, manufacturing origin and a verified commodity code.
UK stock, mixed baskets and courier fees
Goods already in Great Britain at the point of sale are not a border import for the buyer. For overseas baskets, the £135 test applies to the total consignment, not each item.
A phone case, charger and clothing item can need separate commodity codes. Courier handling fees are commercial charges and are not included in the tax estimate.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Consumer electronics order from China
Commodity 8517620000; origin China
- Goods value
- £220.00
- Freight
- £18.00
- Insurance
- £0.00
- Customs value
- £238.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 0%
- Duty
- £0.00
- VAT base
- £238.00
- Import VAT
- £47.60
- Landed cost
- £285.60
Assumes a non-excise order over £135, no checkout tax or import-fee deposit, and a verified 0% illustrative duty rate. Courier handling fees are excluded.
FAQs
Do I use the item price or the total order price?
Use the goods value for the item or line, and add shipping and insurance separately where you can identify them.
What if I do not know the commodity code?
Search by product description first, then check the official tariff. A guessed code can change both duty and warnings.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.