UK Import Duty & VAT Calculator
Since Brexit, goods imported into the UK from the EU and rest of the world are subject to UK customs duty and import VAT. The customs duty rate depends on the commodity code and country of origin. Imp
UK Import Duty Rules 2025/26
De Minimis Thresholds
| Threshold | Rule |
|---|---|
| Under £135 customs value | No import duty. VAT collected by seller at point of sale (since Jan 2021) |
| £135 or above | Full customs declaration required. Duty + import VAT payable on entry |
| Gifts £39 or under (personal) | No import duty, no VAT |
| Gifts £40–£135 | No duty but VAT due at 20% |
How Import Duty is Calculated
- Customs value: Purchase price + insurance + freight to UK border
- Duty: Customs value × duty rate (depends on commodity code + origin country)
- Import VAT: (Customs value + duty) × 20%
Common Duty Rates (UK Global Tariff)
| Product category | Typical duty rate |
|---|---|
| Most electronics | 0% |
| Clothing/footwear | 12% |
| Furniture | 5.6% |
| Toys | 0-4.5% |
| Food (processed) | 5-35% (varies widely) |
UK–EU Trade (TCA)
Under the Trade and Cooperation Agreement (TCA), goods that originate in the EU can qualify for 0% duty if they meet the Rules of Origin requirements. 'Made in EU' ≠ 0% duty automatically — the goods must substantially originate in the EU. Obtain a EUR.1 movement certificate or supplier declaration.
Frequently Asked Questions
Do I pay duty on goods from the EU?
Since January 2021 (Brexit), goods imported into Great Britain from the EU are subject to UK customs duties unless they qualify as 'originating' EU goods under the Trade and Cooperation Agreement (TCA). Many goods (especially electronics) have 0% UK duty regardless. Check the UK Global Tariff online for your commodity code.
What is the import VAT rate?
Import VAT is 20% on most goods (the standard rate). Some goods attract 5% reduced rate (e.g., children's car seats, sanitary protection) or 0% (e.g., most food, children's clothing, books). Import VAT applies to: customs value + any customs duty + any insurance/freight.
What is the £135 customs duty threshold?
Goods with a customs value (purchase price + shipping + insurance) under £135 are exempt from customs duty. However, VAT is still due — collected by the seller at point of sale for consignments under £135 since January 2021. Above £135: customs declaration required, duty and import VAT payable on entry.
How do I find the duty rate for my goods?
Use the UK Government's online Trade Tariff tool (gov.uk/trade-tariff) — search by commodity code or product description. The tool shows duty rates, any preferential rates (for goods from countries with UK FTAs), and VAT rates. Each 10-digit commodity code has its own duty rate.
What is the customs value for import duty purposes?
The customs value is the transaction value (what you paid) PLUS freight (shipping cost to UK), insurance, and any royalties. It excludes: duties themselves, UK freight after landing, UK taxes. UK customs generally accepts the invoice price as transaction value if it's an arm's length sale.
Can I reclaim import VAT?
Yes, if you're VAT registered. Import VAT paid at entry is reclaimable on your VAT return (subject to normal partial exemption rules). Since January 2021, postponed VAT accounting (PVA) allows UK VAT-registered businesses to account for import VAT on their VAT return rather than paying it upfront at the border.
What happens if I import goods for resale?
If you're a VAT-registered business: use Postponed VAT Accounting (PVA) to account for import VAT on your VAT return rather than at the border. This improves cash flow. Customs duty is still paid. Keep the Monthly Postponed Import VAT Statement (from HMRC's CDS system) to complete your VAT return.
What is Rules of Origin and why does it matter?
Rules of Origin (RoO) determine a product's 'economic nationality'. Under the UK-EU TCA, goods must 'originate' in the UK or EU (i.e., be substantially produced there) to qualify for 0% duty. Simply shipping goods from the EU doesn't make them 'EU origin'. Failing to check RoO means you may pay more duty than necessary.