Guide
How to Calculate UK Import Duty
A useful import estimate starts with classification and valuation, then adds duty, VAT and other expected costs in a consistent order.
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.
Step-by-step
Find the likely commodity code, confirm origin, build the customs value, check the tariff measures, then calculate duty and import VAT.
For landed cost, add expected freight, insurance, duty, VAT and other commercial charges such as handling fees where relevant.
Common mistakes
Do not calculate duty on goods price alone if freight and insurance should be included in customs value.
Do not assume a supplier's code, marketplace description or dispatch country is enough for a reliable UK estimate.
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
Stuffed toys from China
Commodity 9503004100; origin China
- Goods value
- £10,000.00
- Freight
- £700.00
- Insurance
- £100.00
- Customs value
- £10,800.00
- Duty basis
- MFN illustrative fallback at 4%
- Duty
- £432.00
- VAT base
- £11,352.00
- Import VAT
- £2,270.40
- Landed cost
- £13,622.40
Illustrative example using current/fallback toy data. VAT base includes duty and incidental expenses in this example.
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
What information do I need first?
You need the product description or commodity code, origin, goods value, shipping, insurance and importer scenario.
Can I calculate a mixed shipment?
Yes. Use separate lines for items with different commodity codes, values or origins.
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.