Guidance
Incoterms and UK Import Duty
Incoterms allocate commercial responsibility, but they do not replace customs valuation rules.
An Incoterm helps explain which party arranges transport, insurance and delivery stages. The invoice total alone may therefore include or omit costs needed for customs valuation.
Enter the goods, freight, insurance and UK inland amounts separately where possible. The calculator uses those declared components rather than assuming that one Incoterm settles every tax question.