Guide
Import Duty on Personal Purchases UK
Personal purchases from overseas can still go through customs. This guide explains what to check before you buy and how to estimate the import 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.
Bought online versus brought with you
Goods bought online and sent to the UK follow parcel import rules. Goods you bring with you after travel can involve personal allowance rules.
Use the right GOV.UK guidance for the route your goods take.
What to include in an estimate
Use the price paid, shipping, insurance and the likely commodity code. Keep order confirmations and courier paperwork.
The calculator does not include every postal or courier handling fee.
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.
Personal gift parcel from the USA
Commodity 9503004100; origin United States
- Goods value
- £80.00
- Freight
- £20.00
- Insurance
- £0.00
- Customs value
- £100.00
- Duty basis
- Illustrative personal parcel scenario at 0%
- Duty
- £0.00
- VAT base
- £100.00
- Import VAT
- £20.00
- Landed cost
- £120.00
Gift relief rules depend on who sent the goods, value, commodity type and current GOV.UK thresholds. Check GOV.UK before relying on relief.
FAQs
Is a personal purchase exempt because it is not for business?
No. Personal goods can still be subject to import VAT, duty and handling fees depending on the scenario.
Can I use this for travel allowances?
Use GOV.UK personal-use and simplified-rates guidance for goods you bring into the UK yourself. The calculator is mainly for Great Britain import estimates.
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.