UK Import Duty and VAT Calculator
Find your commodity code, choose the country of origin and enter your goods value, freight and insurance. The calculator uses live rates from the UK Trade Tariff and works out customs value, import duty and import VAT the way HMRC does.
The interactive calculator needs JavaScript. It searches the live UK Trade Tariff for your product, then calculates customs value, import duty and import VAT from your goods value, freight and insurance.
How UK import duty is calculated
The UK charges import duty on the customs value of your goods. For most commercial imports that is the transaction value plus the cost of freight and insurance to the UK border, often called the CIF value (cost, insurance and freight).
Customs value = goods value + freight to the UK + insurance.
Import duty = customs value × the duty rate for your commodity code and country of origin.
Import VAT = (customs value + import duty + any other charges up to the first destination) × the VAT rate, which is 20% for most goods.
| Goods value | £10,000.00 |
|---|---|
| Freight to the UK | £800.00 |
| Insurance | £50.00 |
| Customs value (CIF) | £10,850.00 |
| Import duty at 12% | £1,302.00 |
| Import VAT at 20% on £12,152.00 | £2,430.40 |
| Duty and VAT payable | £3,732.40 |
What changes the rate you pay
- The commodity code. UK imports are declared with a 10-digit code, and two similar products can have very different rates.
- The country of origin, which is where the goods were made, not where they were shipped from. Preferential rates under UK trade agreements need proof of origin that meets the rules of origin.
- Extra measures such as anti-dumping or countervailing duties on some goods from some countries.
- Specific duties charged per kilogram, litre or item instead of a percentage. The calculator flags these but cannot add them for you.
- Tariff quotas, which allow a set quantity at a lower rate until the quota runs out.
- Reliefs such as Inward Processing, returned goods relief or temporary admission.
Paying import VAT: postponed VAT accounting
If your business is VAT-registered in the UK, you can usually account for import VAT on your VAT return using postponed VAT accounting instead of paying it at the border. You declare it as output VAT and reclaim it as input VAT on the same return, so it does not tie up cash.
That is why the calculator shows two totals: the landed cost if you reclaim import VAT, and the cash you need if you pay VAT at the border and claim it back later.
Before you import
- Get an EORI number starting with GB. You need one to import goods into Great Britain.
- Agree the Incoterm with your supplier so you know who pays freight, insurance and duty.
- Check whether your goods need a licence or certificate, for example food, plants, chemicals or controlled goods.
- Decide who will make the customs declaration. Most importers use a customs broker or their freight forwarder.
- Keep the commercial invoice, packing list and any proof of origin. HMRC can ask for them.
Low-value consignments
Consignments worth £135 or less follow different rules: the seller usually charges VAT at the point of sale and most goods pay no customs duty. This calculator is designed for commercial imports above that level.
Important
All figures are estimates, not customs advice. Check the commodity code, origin rules and any reliefs before you rely on a number.
Northern Ireland follows different rules for goods coming from outside the UK and EU. This calculator covers imports into Great Britain.
Frequently asked questions
How much is import duty in the UK?
It depends on the commodity code and the country of origin. Many manufactured goods are between 0% and 12%, some clothing and footwear is higher, and many goods are duty-free. Search for your product above to see the live rate.
Is UK import duty charged on shipping costs?
Yes. The UK uses the CIF basis, so freight and insurance to the UK border are part of the customs value that duty is charged on.
Is import VAT charged on duty?
Yes. Import VAT is charged on the customs value plus the import duty and any further transport costs to the first destination in the UK.
Can I reclaim import VAT?
VAT-registered businesses can normally reclaim import VAT, and most use postponed VAT accounting so it is declared and reclaimed on the same VAT return. If you cannot reclaim it, treat it as a cost.
Where do the rates come from?
From the UK Trade Tariff published by HMRC on GOV.UK, fetched live when you search. The calculator shows the third-country duty, any preferential rate for your origin, and warnings for specific duties, quotas or extra measures.
What is the difference between an HS code and a commodity code?
The first six digits are the international HS code used by most countries. The UK adds digits to make an 8-digit code for exports and a 10-digit commodity code for imports.
Related
- HS code lookup
- US import duty calculator
- Canada import duty calculator
- Free landed cost calculator
- How UK import duty is calculated
- CIF vs FOB customs value
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