Guide
eBay Import Tax UK
Use this guide when an eBay seller is outside the UK or the goods are dispatched from overseas and you want a cautious estimate before buying.
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.
Check where the goods are coming from
The seller location, item location and origin of the goods can be different. For customs estimates, origin and dispatch both matter.
Used goods are not automatically exempt from import VAT or duty. Classification and valuation still need checking.
Checkout VAT and charges on arrival
For a non-excise consumer consignment worth £135 or less, eBay as the online marketplace should normally collect UK VAT at checkout. For an order above £135, normal import VAT and customs rules apply.
Use the item price, shipping and insurance. Do not subtract a higher-value import-fee deposit from the estimate because this tool cannot verify settlement or refunds; compare it separately with the checkout and courier bill.
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.
Consumer footwear order from China
Commodity 6403999600; origin China
- Goods value
- £180.00
- Freight
- £20.00
- Insurance
- £0.00
- Customs value
- £200.00
- Duty basis
- Illustrative fallback rate; verify the current code and tariff at 8%
- Duty
- £16.00
- VAT base
- £216.00
- Import VAT
- £43.20
- Landed cost
- £259.20
Assumes a non-excise order over £135, no preference, and no prepaid import-fee deposit. Footwear classification depends on the upper, sole and construction; courier fees are excluded.
FAQs
Does eBay's checkout always show the final import cost?
For qualifying non-excise consignments worth £135 or less, marketplace VAT should normally appear at checkout. Higher-value listings may show an import-fee estimate or deposit, but compare that separately with the calculator and courier paperwork.
Are second-hand items treated differently?
They still need valuation and classification. Special reliefs or schemes are not assumed by this calculator.
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.