Guide
How UK Import VAT Works
UK import VAT is calculated at import using a value base that can be wider than the goods price. This guide explains the moving parts in plain English.
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 VAT base
Start with customs value, then add duty and other items HMRC guidance says belong in the import VAT value.
The calculator uses separate inputs for freight, insurance and incidental expenses so you can see how the base is built.
Who pays and when
Consumers may pay VAT through the seller or to the delivery company depending on the scenario.
VAT-registered businesses may be able to use postponed VAT accounting, but they still need records and correct declaration data.
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.
Network equipment from the USA
Commodity 8517620000; origin United States
- Goods value
- £1,200.00
- Freight
- £120.00
- Insurance
- £20.00
- Customs value
- £1,340.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 0%
- Duty
- £0.00
- VAT base
- £1,340.00
- Import VAT
- £268.00
- Landed cost
- £1,608.00
Example for an electronics-style import. Duty can be low or zero for some electronics, but import VAT can still be material.
FAQs
Why is VAT charged on shipping?
HMRC import VAT valuation can include freight, insurance and eligible incidental expenses, depending on the import scenario.
Does the calculator apply every VAT relief?
No. It is a general Great Britain import estimator and does not cover every relief, special procedure or sector-specific rule.
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.