Guide
Business Import Cost Calculator
For small businesses, import cost affects margin, cash flow and pricing.
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.
Margin checklist
Check goods cost, freight, insurance, duty, VAT, courier fees, marketplace fees, storage, returns and FX assumptions.
Use PVA carefully: it can change cash timing, but it does not make import VAT disappear.
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
Men's cotton trousers from China
Commodity 6203421100; origin China
- Goods value
- £15,000.00
- Freight
- £1,200.00
- Insurance
- £200.00
- Customs value
- £16,400.00
- Duty basis
- MFN illustrative fallback at 12%
- Duty
- £1,968.00
- VAT base
- £18,368.00
- Import VAT
- £3,673.60
- Landed cost
- £22,041.60
Illustrative clothing example. Confirm the exact commodity code and measure conditions before relying on the estimate.
FAQs
Should recoverable VAT be in product margin?
That depends on your VAT position and accounting. Separate VAT cash flow from true cost of goods when reviewing margin.
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.
Related pages
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.