Guide
USA to UK Import Duty Calculator
Imports from the USA need the same core checks as any other country: correct commodity code, customs value, origin, shipping, insurance and any special measure conditions.
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.
Origin and dispatch are separate
A parcel shipped from the USA is not automatically USA-origin for customs purposes. If the product was made elsewhere, origin may differ from dispatch.
That distinction matters because duty treatment is attached to origin and commodity code, not just the seller or courier route.
What to enter
Add the goods price, freight to the UK border, insurance if known, and the best available commodity code.
For business imports, also consider postponed VAT accounting and any evidence you need to keep for the declaration.
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.
Vehicle parts from the USA
Commodity 8708999790; origin United States
- Goods value
- £1,800.00
- Freight
- £250.00
- Insurance
- £30.00
- Customs value
- £2,080.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 3%
- Duty
- £62.40
- VAT base
- £2,142.40
- Import VAT
- £428.48
- Landed cost
- £2,570.88
Vehicle parts classification can depend on the exact part and vehicle type. Check the tariff and any measure conditions.
FAQs
Can I use a US HS code in the UK?
Use it only as a starting point. The first six digits may align internationally, but UK import codes and measures need checking in the UK Trade Tariff.
Does import VAT apply to goods from the USA?
Import VAT can apply to goods imported into Great Britain regardless of origin. The VAT base can include customs value, duty and some incidental expenses.
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.