Guide
Customs Duty vs Import VAT UK
Customs duty and import VAT are separate charges. Confusing them can make a landed-cost estimate look too high or too low.
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.
Customs duty
Customs duty is linked to the commodity code, origin, customs value and tariff measures.
Preference, quotas or special measures can change the duty result, but they must be supported by the right evidence.
Import VAT
Import VAT is a VAT charge on imported goods. Its value base can include customs value, customs duty and eligible incidental expenses.
That means a zero-duty result does not automatically mean zero import VAT.
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
Cotton t-shirts from France with preference
Commodity 6109100010; origin France
- Goods value
- £5,000.00
- Freight
- £300.00
- Insurance
- £50.00
- Customs value
- £5,350.00
- Duty basis
- Preference illustrative fallback if proof is available at 0%
- Duty
- £0.00
- VAT base
- £5,350.00
- Import VAT
- £1,070.00
- Landed cost
- £6,420.00
Preference is only shown where the importer has suitable origin evidence. VAT still applies even where duty is zero.
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
Which is usually larger: duty or VAT?
It depends on the goods, but import VAT is often a major part of the estimate because it applies to a broad value base.
Can businesses reclaim import VAT?
Some VAT-registered businesses may recover import VAT subject to normal VAT rules and evidence. The calculator does not decide recoverability.
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.