Guide
Import Duty on Car Parts UK
Car parts can be difficult to classify because the exact part, vehicle type, material and whether it is an accessory can change the result.
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.
Part identification
Identify the exact part and whether it is principally for a motor vehicle, motorcycle, trailer or another machine.
Generic descriptions such as spare part or accessory are usually not enough for a reliable code.
Check special measures
Some automotive goods can raise additional controls, origin questions or measure conditions.
Use the calculator as a planning estimate, then check the official tariff before importing or quoting a customer.
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
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
Do all car parts use the same duty rate?
No. Duty depends on the exact commodity code, origin, value and current tariff measures.
Do I need the vehicle make and model?
It can help, but classification usually needs the nature and use of the part, not just the vehicle brand.
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.