Guide
Customs Duty Calculator UK
Customs duty depends on the commodity code, origin, import date and whether any preference, quota, trade remedy or measure condition applies.
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.
The inputs that matter most
Commodity code identifies the goods. Origin identifies where they qualify as originating. Customs value gives the value duty is applied to.
Preference can reduce duty, but only where the goods meet the origin rules and the importer has suitable evidence.
Use scenarios for planning
If you are unsure about proof of origin, calculate both a preference and non-preference scenario.
For goods with trade remedies, excise or quotas, treat the result as an early warning and check the official tariff.
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.
Flat-pack furniture from Germany
Commodity 9403601000; origin Germany
- Goods value
- £2,500.00
- Freight
- £400.00
- Insurance
- £50.00
- Customs value
- £2,950.00
- Duty basis
- Illustrative preference scenario if proof is available at 0%
- Duty
- £0.00
- VAT base
- £2,950.00
- Import VAT
- £590.00
- Landed cost
- £3,540.00
EU preference depends on qualifying origin and evidence. VAT can still apply even when a preferential duty rate is used.
FAQs
What is customs value?
Customs value is the value used for duty. It usually includes goods value plus freight and insurance to the UK border, subject to valuation rules.
Can the calculator guarantee a duty rate?
No. It estimates based on the inputs and available data. The official tariff and accepted declaration decide the final treatment.
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.