Import Duty Calculator

Work out the duty and VAT on goods you import into the UK

Enter what you are importing, where it was made and what it cost. This free calculator estimates the customs duty, the import VAT and the total landed cost of a commercial shipment into the UK, including whether a trade agreement could take the duty to nil.

Your shipment

Values in pounds. Freight and insurance count towards the customs value, so leaving them out understates the duty.

Give your 10-digit code and we use the real rate for it, from the UK tariff, instead of a typical rate for the group. 6 or 8 digits work too, where every code beneath them shares one rate.

Where the goods were made, not where they shipped from.

Most goods are standard-rated. Books and children's clothing are zero-rated.

Fill in your shipment, then press Calculate duty.

How UK import duty is worked out

  1. Start with the customs value

    For most commercial imports this is the price paid for the goods plus the freight and insurance costs of getting them to the UK border, known as the CIF value. Freight is part of the value duty is charged on, which is why a cheap product with expensive shipping costs more duty than people expect.

  2. Apply the duty rate for your commodity code

    Every product has a 10-digit commodity code, and the code sets the rate. Rates range from nil on computers and books to 12% on clothing and higher on some footwear. If your goods originate in a country the UK has a trade agreement with, and you hold a valid proof of origin, a lower or nil preferential rate can apply instead.

  3. Add import VAT on the total

    Import VAT is charged on the customs value plus the duty, normally at 20%. If you are VAT-registered you will usually account for it through postponed VAT accounting rather than paying it at the border, and reclaim it in the normal way, so duty, not VAT, is the figure that hits your margin.

What this estimate leaves out

The figure above is a sense-check, not a customs declaration. It uses a typical duty rate for a product group rather than the exact rate attached to your commodity code, and it deliberately does not try to guess at:

  • Excise duty on alcohol, tobacco and fuel, which is usually far larger than the customs duty and depends on volume and strength rather than value.
  • Anti-dumping and countervailing duties, which target specific products from specific origins and can run to tens of percent on top of the normal rate.
  • Tariff quotas, where a lower rate applies only until an annual volume is used up.
  • Agent, broker and courier handling fees, which are commercial charges rather than taxes.

Before you commit to a shipment, check your own commodity code on the UK Trade Tariff. It is free, it is the legal source, and it gives the exact rate for your goods and origin.

Import duty questions

How is import duty calculated in the UK?

Customs duty is charged as a percentage of the customs value of your goods. The customs value is normally the price paid for the goods plus the cost of freight and insurance to the UK border, the CIF value. The percentage comes from the commodity code your goods are classified under, and can be reduced or nil if the goods originate in a country the UK has a trade agreement with.

Is VAT charged on top of the duty?

Yes. Import VAT is charged on the customs value plus the customs duty, so the duty is inside the VAT base. That is why duty has to be worked out first. Most goods are standard-rated at 20%, but some are reduced-rated at 5% or zero-rated, printed books and children’s clothing, for example.

What is a commodity code and where do I find mine?

A commodity code is a 10-digit number that classifies your product for customs. It determines the duty rate, any quotas, and whether extra charges such as anti-dumping duty apply. You can look yours up free on the UK Trade Tariff at trade-tariff.service.gov.uk. Getting the code right is your legal responsibility as the importer, and an incorrect code can mean underpaid duty and a penalty.

Does it matter which country my goods shipped from?

What matters is where the goods originate (broadly, where they were made or last substantially transformed), not where they were despatched from. Goods manufactured in China and shipped to you from a warehouse in the Netherlands are Chinese in origin and get no preferential rate under the UK-EU agreement. This is the most common reason a duty estimate turns out too low.

Do I pay duty on goods from the EU?

Not necessarily. The UK-EU Trade and Cooperation Agreement allows a nil rate of duty on goods that originate in the EU, but only if they meet the agreement’s rules of origin and you hold a valid proof of origin, such as a statement on origin from your supplier. Without that proof, the standard third-country rate applies even for goods coming from an EU member state.

Can I avoid paying import VAT upfront?

If you are VAT-registered in the UK, you can use postponed VAT accounting. Instead of paying import VAT at the border and reclaiming it later, you account for it on your VAT return as both input and output tax, which is usually cash-neutral. Customs duty cannot be postponed this way and is a genuine cost to your business.

Is there a value below which no duty is charged?

Customs duty is not collected where the total amount due on a consignment is under £9, and consignments of goods valued at £135 or less are generally not liable to customs duty at all, though different VAT rules apply to those low-value consignments. This calculator is aimed at commercial shipments above that threshold.

What does this calculator not include?

It does not calculate excise duty on alcohol, tobacco or fuel, anti-dumping or countervailing duties, tariff quotas, customs agent or broker fees, or courier handling charges. It also uses a typical duty rate for a product group rather than the exact rate for your commodity code, so treat the result as an estimate to sense-check a shipment, not as a customs declaration.