Guide
How UK Customs Duty Works
Customs duty is calculated from the type of goods, where they originate, their customs value and the tariff measures in force on the import date.
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 basic formula
For an ad valorem duty, the simple planning formula is customs value multiplied by the duty rate. Some goods can have more complex measures.
Customs value usually includes goods value plus freight and insurance to the UK border, subject to HMRC valuation rules.
Why rates can change
Rates and measures are attached to the commodity code and date. Origin preference, quotas, suspensions and trade remedies can affect the result.
This is why a calculator estimate should be checked against the official tariff before a commercial decision.
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.
Vehicle parts from the USA
Commodity 8708999790; origin United States
- Goods value
- £1,800.00
- Freight
- £250.00
- Insurance
- £30.00
- Customs value
- £2,080.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 3%
- Duty
- £62.40
- VAT base
- £2,142.40
- Import VAT
- £428.48
- Landed cost
- £2,570.88
Vehicle parts classification can depend on the exact part and vehicle type. Check the tariff and any measure conditions.
FAQs
Is customs duty charged on shipping?
Shipping to the UK border can be part of customs value, so it can affect the duty calculation.
What if the tariff shows several measures?
Treat that as a signal to review conditions carefully. Some measures need additional evidence, quotas, licences or manual checks.
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.