Guide
Temu Import Tax UK
For a Temu order sent from overseas, check the consignment value and whether UK VAT appears in the checkout total. Use this guide to understand possible charges on arrival and estimate import costs without adding checkout VAT twice. The estimate depends on the goods and how the order is supplied.
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.
Checkout VAT or charges on arrival?
For a non-excise consumer consignment worth £135 or less, the online marketplace should normally collect UK VAT at checkout. Customs Duty is normally not charged, and the calculator does not add border import VAT again.
Above £135, normal import VAT and customs rules apply. A courier may collect tax plus a separate handling fee on arrival. Higher-value marketplace import-fee deposits are not deducted because the calculator cannot verify how the marketplace will settle or refund them.
Check where the goods are held
If the goods are already in Great Britain when sold, the buyer is not importing that parcel and should not expect border import charges from this calculator. Check the item location, not just the seller's country.
For an overseas order, use the total consignment value rather than testing each item separately. Split products into separate calculator lines when they need different commodity codes.
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
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
Will Temu collect all UK tax at checkout?
For a non-excise consumer consignment worth £135 or less, HMRC rules normally make the online marketplace responsible for checkout VAT. Above £135, normal import rules apply. Always check the order and courier paperwork.
Does the calculator include handling fees?
No. Courier or postal handling fees are commercial charges and may be billed separately from customs duty or import VAT.
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.