Guide
Import VAT Calculator UK
Import VAT is often the largest tax cost in an import estimate. It can apply even where customs duty is low or zero.
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.
How the import VAT base works
The VAT value normally starts with customs value, then can include customs duty, excise duty where relevant and incidental expenses to the first UK destination.
That is why import VAT can be higher than a simple percentage of the goods price.
Cash payment and PVA
A VAT-registered business using postponed VAT accounting may account for import VAT on its VAT Return instead of paying it as border cash.
The calculator separates the tax amount from the cash-flow treatment where PVA is selected.
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
Is import VAT calculated before or after duty?
Import VAT can be calculated on a base that includes customs duty, so duty can affect the VAT amount.
Does PVA remove import VAT?
No. Postponed VAT accounting changes how eligible businesses account for import VAT; it does not make the VAT disappear.
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.