Guide
Consumer Import Tax Calculator
A simple import tax estimate for personal parcels imported into Great Britain.
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.
For personal parcels
Enter what you are importing, the likely commodity code, origin, value and shipping cost.
The estimate does not include every courier/admin fee and does not replace the official tariff or customs declaration.
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
Personal gift parcel from the USA
Commodity 9503004100; origin United States
- Goods value
- £80.00
- Freight
- £20.00
- Insurance
- £0.00
- Customs value
- £100.00
- Duty basis
- Illustrative personal parcel scenario at 0%
- Duty
- £0.00
- VAT base
- £100.00
- Import VAT
- £20.00
- Landed cost
- £120.00
Gift relief rules depend on who sent the goods, value, commodity type and current GOV.UK thresholds. Check GOV.UK before relying on relief.
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
Is this for businesses?
It can help with a first pass, but businesses should use the full calculator and review VAT accounting separately.
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
Official sources
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.