Guide
Landed Cost Calculator UK
Landed cost helps you compare suppliers and protect margin by estimating the all-in cost of getting imported goods into Great Britain.
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.
What landed cost includes
A practical landed-cost estimate combines goods value, freight, insurance, customs duty, import VAT and other import charges you expect to pay.
Businesses should separate landed cost from recoverable VAT and from the cash due at import.
Supplier comparison
Use the same currency, freight assumptions, commodity code and origin basis when comparing suppliers.
A lower unit price can be offset by higher shipping, missing preference evidence or a different origin.
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
Men's cotton trousers from China
Commodity 6203421100; origin China
- Goods value
- £15,000.00
- Freight
- £1,200.00
- Insurance
- £200.00
- Customs value
- £16,400.00
- Duty basis
- MFN illustrative fallback at 12%
- Duty
- £1,968.00
- VAT base
- £18,368.00
- Import VAT
- £3,673.60
- Landed cost
- £22,041.60
Illustrative clothing example. Confirm the exact commodity code and measure conditions before relying on the estimate.
Flat-pack furniture from Germany
Commodity 9403601000; origin Germany
- Goods value
- £2,500.00
- Freight
- £400.00
- Insurance
- £50.00
- Customs value
- £2,950.00
- Duty basis
- Illustrative preference scenario if proof is available at 0%
- Duty
- £0.00
- VAT base
- £2,950.00
- Import VAT
- £590.00
- Landed cost
- £3,540.00
EU preference depends on qualifying origin and evidence. VAT can still apply even when a preferential duty rate is used.
FAQs
Is landed cost the same as cash due at import?
No. Landed cost is an all-in planning view. Cash due at import may differ, especially where postponed VAT accounting is used.
Should I include courier handling fees?
Include them in your commercial landed-cost planning if you expect them, but they are separate from the calculator's duty and VAT estimate.
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.