Import Duty Calculator UK 2026
Calculate UK import duty, customs charges and VAT on goods imported from outside the UK. Covers all commodity categories with 2026 tariff rates.
Frequently Asked Questions
When do I pay import duty in the UK?
Import duty is due when goods enter the UK from outside the UK. Goods under £135 are VAT-registered at point of sale by the seller. Above £135, customs charges apply when the parcel arrives.
Is there a duty-free allowance from outside the EU?
There is no personal duty-free import allowance for online purchases. The £135 threshold only determines where VAT is collected — import duty may still apply on goods above £135.
How is UK import VAT calculated?
UK import VAT is 20% of the customs value (goods + shipping) plus any import duty. For example, £500 goods + £50 shipping + 10% duty = VAT on £605 = £121 VAT.
What countries have 0% duty rates with the UK?
The UK has free trade agreements with many countries including the EU, Australia, Japan, Canada, and Singapore, meaning most goods have 0% or reduced tariff rates.
Do I need to pay duty on gifts from abroad?
Gifts sent by private individual to private individual are exempt from import duty if their value is under £39. Gifts over £39 are liable for import VAT; over £135 may attract duty too.