Import Duty Calculator UK 2026

How UK Import Duty Works

When you purchase goods from outside the United Kingdom and they are shipped into the country, you may be liable for two separate charges: customs duty and import VAT. Customs duty is a percentage of the CIF (Cost, Insurance, Freight) value of the goods, meaning the product price plus the cost of shipping and insurance. The duty rate depends on the type of goods (classified by commodity code) and the country of origin. The UK Global Tariff, which replaced the EU Common External Tariff after Brexit, sets these rates.

Import VAT is then charged at the standard UK rate of 20% on the combined value of the goods, shipping costs, and any customs duty already applied. This means VAT is effectively charged on top of the duty, increasing the total landed cost. For goods valued under £135, VAT is collected at the point of sale by the overseas seller, who must register for UK VAT. For goods above £135, the courier or postal service typically collects the duty and VAT on delivery, often adding a handling fee of £8 to £12.

Since January 2021, the UK has operated its own independent trade policy. Free trade agreements (FTAs) with the EU, Australia, New Zealand, Japan, Canada, Singapore, and other countries mean many goods qualify for reduced or zero duty rates. To benefit from an FTA, goods must meet the relevant rules of origin, and the seller must provide a valid origin declaration or certificate. Without proof of origin, the standard Most Favoured Nation (MFN) tariff rate applies.

How to Use This Calculator

Enter the value of the goods you are importing in pounds sterling. If you paid in a foreign currency, convert it using the HMRC exchange rate for the month of import. Add the shipping and insurance costs in the second field. Select the country of origin from the dropdown, which will suggest a typical duty rate, or enter a custom duty rate if you know the exact tariff for your commodity code. You can look up the precise rate using the UK Trade Tariff tool on GOV.UK.

Click "Calculate Import Costs" to see a full breakdown including CIF value, customs duty, VAT base, import VAT at 20%, and the total landed cost. The effective tax rate shown at the bottom tells you what percentage of the goods value is consumed by duty and VAT combined, helping you budget accurately for international purchases.

Key UK Import Thresholds for 2025/26

The £135 threshold determines where VAT is collected but does not create a duty-free allowance for commercial imports. Personal gifts between private individuals valued under £39 are exempt from customs duty and VAT. Goods between £39 and £135 may attract VAT but not duty. Excise goods such as alcohol, tobacco, and perfume have additional duties regardless of value. Businesses registered for UK VAT can reclaim import VAT as input tax on their VAT return using form C79, making the effective cost of importing lower for VAT-registered traders compared to private individuals.