Guide
EU to UK Import Duty Calculator
EU-to-UK imports can still need customs checks. Preference can reduce duty where the rules are met, but import VAT and declaration evidence still matter.
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.
EU dispatch is not enough
Goods sent from an EU warehouse are not automatically EU-origin. Origin depends on where the goods qualify as originating under the relevant rules.
If proof is missing, use a non-preference scenario until the importer can support the declaration.
VAT still needs planning
A preferential duty result does not remove import VAT. Businesses should separate landed cost, cash due at import and VAT return treatment.
For VAT-registered importers, postponed VAT accounting may change cash flow where the importer is eligible and records are kept correctly.
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.
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
Do I pay duty on goods from the EU?
You may pay no duty where the goods qualify for preference and proof is available, but the result depends on the exact code, origin and evidence.
Can I ignore customs because the seller is in the EU?
No. Great Britain imports still need correct valuation, classification and import VAT 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.