Guide
Import Duty on Electronics UK
Electronics can have low duty in some cases, but import VAT, shipping and product classification can still materially affect landed cost.
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.
Classification details
Function, connectivity, power source and whether the item is a complete product, part or accessory can affect the commodity code.
Check the official tariff if the item could fit several headings, especially for parts and mixed-function devices.
Duty is not the whole cost
A low or zero duty scenario can still produce import VAT on customs value and eligible additions.
For business imports, separate VAT accounting from margin planning so you do not overstate or understate landed cost.
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
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.
Consumer electronics order from China
Commodity 8517620000; origin China
- Goods value
- £220.00
- Freight
- £18.00
- Insurance
- £0.00
- Customs value
- £238.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 0%
- Duty
- £0.00
- VAT base
- £238.00
- Import VAT
- £47.60
- Landed cost
- £285.60
Assumes a non-excise order over £135, no checkout tax or import-fee deposit, and a verified 0% illustrative duty rate. Courier handling fees are excluded.
FAQs
Are electronics duty free?
Some electronics may have low or zero duty, but that is not a general guarantee. Check the exact commodity code and tariff measures.
Do batteries or accessories change the estimate?
They can. Accessories, batteries and spare parts may have different classification or safety controls.
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.