Tax year: Current UK import rules Jurisdiction: Great Britain imports, with NI caveats Last verified: May 9 2026

UK Import Tax Calculator

Estimate the UK import duty, import VAT, courier/admin fee and total landed cost for goods bought from overseas. Enter the duty rate from the official Trade Tariff; this calculator does not guess commodity codes or pretend every product has the same import tax treatment.

Estimate UK import duty and VAT

Use GBP values. If your invoice is in another currency, convert using the exchange rate relevant to the import declaration.

Goods value

Shipping and freight to UK

Insurance and other customs additions

Customs duty rate

Find this in the GOV.UK Trade Tariff.

Import VAT rate

Courier/admin fee

Handling, clearance or disbursement fee charged by carrier.

Import VAT payment treatment

Parcel type

Used for the GBP 135 and GBP 39 parcel notes.

Excise goods Alcohol and tobacco can have Excise Duty and different parcel rules.

Apply current GBP 135 low-value duty relief Only applies when the goods value is GBP 135 or less and no exclusion applies. Include courier fee in VAT base Useful where incidental costs are included in the import VAT calculation.

Customs value

Goods + freight

Duty is usually based on the customs value, not just the item price.

VAT base

Value + duty

Import VAT is normally charged after duty has been added.

Low-value imports

GBP 135

Non-excise goods at or below this value usually avoid Customs Duty, but VAT rules still matter.

Quick parcel rules worth knowing

If you bought the goods yourself

For non-excise goods worth GBP 135 or less, GOV.UK says the seller will normally have included VAT in the total you paid. Above GBP 135, VAT is usually paid to the delivery company before delivery or when you collect the parcel.

If it is a genuine gift

Gifts worth GBP 39 or less are normally not charged VAT. To qualify, the goods must be described as gifts on the customs declaration, sent between individuals, for an occasion, and intended for personal use.

If the courier asks for payment

Royal Mail, Parcelforce or the courier normally sends a bill for VAT, duty and handling fees if anything is due. GOV.UK says parcels are normally held for about three weeks before being returned if the bill is not paid.

If it is alcohol or tobacco

Excise goods are outside a simple landed-cost estimate. Customs Duty and Excise Duty can apply at any value, and goods can be seized if duty stamps, warnings or declarations are wrong.

Why this calculator asks for the duty rate

Import tax is not like adding a flat 20% VAT button. The duty rate depends on the commodity code, what the product is made from, what it is used for, where it comes from, whether a trade agreement applies, and whether there are suspensions, quotas or trade defence measures. Two similar-looking items can have different rates.

That is why this page does not pretend to classify your goods automatically. The sensible workflow is to find the commodity code in the GOV.UK Trade Tariff, check the duty and VAT treatment, then use this calculator to model the landed cost. It is especially useful before ordering stock, importing a specialist bike part, or buying camping kit from outside the UK and wondering why the courier bill might be higher than expected.

The result separates the parts: customs value, duty, import VAT, courier fees, amount due at delivery, and total landed cost. That makes it easier to spot whether the expensive bit is the duty rate, VAT, shipping, or the carrier's admin charge.

Line	What it means
Customs value	Goods plus shipping, insurance and customs additions.
Duty	Customs value multiplied by the duty rate.
Import VAT	Usually VAT base multiplied by the VAT rate.
Landed cost	The all-in estimated cost before any recoverable business VAT treatment.

How this import tax calculator works

Inputs used

Goods value, shipping/freight, insurance and other customs additions.
Manual customs duty rate from the GOV.UK Trade Tariff or a customs adviser.
Import VAT rate, VAT payment treatment and courier/admin fee.
Parcel type, excise-goods flag and whether current GBP 135 low-value customs duty relief should be applied.

Calculation method

Calculate customs value as goods value plus shipping/freight plus insurance and other additions.
Calculate customs duty as customs value multiplied by the entered duty rate, unless the current low-value duty relief toggle applies to non-excise goods.
Calculate import VAT on customs value plus duty and, if selected, the courier/admin fee.
Show import VAT as payable now, already paid at checkout, or postponed depending on the selected VAT treatment.
Calculate total landed cost and the delivery/border amount likely to be due before goods are released.

Assumptions

All values are entered in GBP. If your invoice is in another currency, convert it using the exchange rate relevant to the customs declaration.
The calculator assumes a percentage duty rate. It does not support quantity-based tariff rates such as per kilogram or per item.
The current low-value import duty relief toggle is a simplified warning for non-excise goods valued at GBP 135 or less. It does not override exclusions, origin evidence, gift rules or future reforms.
Postponed VAT Accounting is shown as a cash-flow treatment for eligible UK VAT-registered businesses; the VAT amount is still shown.

What this does not cover

It does not find or validate commodity codes. Use the GOV.UK Trade Tariff before entering the duty rate.
It does not calculate excise duty, anti-dumping duty, countervailing duty, tariff quotas, licences, sanctions, safety checks, origin evidence or special customs procedures.
It does not decide whether a parcel genuinely qualifies as a gift. Check GOV.UK gift rules if the parcel was sent by another person.
It does not decide whether import VAT can be reclaimed. Use the VAT Calculator for basic VAT checks and GOV.UK postponed VAT accounting guidance for business imports.
It does not calculate profit, Corporation Tax or self-employed tax on imported stock. Use the Corporation Tax Calculator or Self-Employed Tax Calculator for those separate checks.

Worked example: importing outdoor gear

Imagine you order specialist camping gear from outside the UK. The goods cost GBP 600, international shipping is GBP 80, insurance is GBP 20, and the Trade Tariff shows a 4% duty rate. The customs value is GBP 700, so estimated duty is GBP 28.

If import VAT is 20%, the VAT base is normally the customs value plus duty, and may include relevant handling costs. Before any carrier admin fee, VAT would be about GBP 145.60 on GBP 728. Add a GBP 12 courier clearance charge and the all-in cost starts looking much less like the original GBP 600 shelf price.

That does not mean the courier is always wrong. It means import tax is layered: product value, freight, insurance, duty, VAT and carrier fees all have their own place in the bill.

Before you rely on the estimate

Check whether your seller has already charged UK VAT at checkout, especially for marketplace orders or goods valued at GBP 135 or less. If VAT has already been collected correctly, the amount due at delivery may be very different from a standard import VAT estimate.

If you think you have been charged too much, or you return the goods, GOV.UK says you can ask for a repayment of VAT or Customs Duty. Use BOR 286 for Royal Mail or Parcelforce deliveries, and C285 for other courier or freight deliveries.

For business imports, ask your freight forwarder or customs agent how the declaration will be made, whether postponed VAT accounting will be used, and whether you have the documents needed for VAT recovery and customs records.

Also watch for the 2029 low-value import reform. The current GBP 135 customs duty relief is due to go, so landed-cost planning for small e-commerce parcels may change materially.

Common import tax mistakes

Using item price only

Duty is usually based on customs value, which can include freight, insurance and other additions, not just the product price.

Guessing the commodity code

The wrong code can mean the wrong duty rate, VAT rate, licence requirement or trade agreement treatment.

Forgetting courier fees

Express operators often charge handling or disbursement fees for clearing goods and collecting tax.

Missing the gift threshold

A genuine gift worth GBP 39 or less is normally VAT-free, but a gift over GBP 39 can still create a VAT bill.

Treating PVA as no VAT

Postponed VAT Accounting changes cash flow for eligible VAT-registered businesses. It does not make import VAT disappear.

Treating excise like a normal parcel

Alcohol and tobacco can trigger Excise Duty and seizure risks, so the normal GBP 135 parcel shortcut is not enough.

UK Import Tax FAQs

Is VAT charged on shipping when importing to the UK?

Shipping and insurance to the UK are usually part of the customs value. Import VAT is normally calculated on the customs value plus duty, and can also include incidental costs such as handling or delivery where they form part of the import VAT base.

How do I find the import duty rate?

Use the GOV.UK Trade Tariff to find the commodity code and duty rate for the goods. The rate can change depending on the product, origin, trade agreement, suspension, quota or trade defence measure.

Do I pay duty on goods under GBP 135?

For non-excise goods worth GBP 135 or less, Customs Duty is normally not charged. If you bought the goods yourself, VAT is normally included in the seller price; gifts over GBP 39 and excise goods can be treated differently.

Can a VAT-registered business reclaim import VAT?

A UK VAT-registered business may be able to use postponed VAT accounting or reclaim import VAT as input tax, subject to the normal rules. This calculator shows the import VAT amount but does not decide recoverability.

Why might a courier invoice differ from this estimate?

Courier bills can differ because of commodity classification, exchange rates, valuation adjustments, disbursement fees, excise duty, anti-dumping duty, trade agreement evidence, or VAT already collected at checkout.

What if I think Royal Mail or a courier charged too much import tax?

GOV.UK says you can ask for a repayment if you return the goods or think you were charged too much. Use form BOR 286 for Royal Mail or Parcelforce deliveries, and form C285 for other courier or freight deliveries.

Official sources

Last verified: May 9 2026. Calculations are estimates based on the published rules and assumptions shown on this page.

GOV.UK import goods into the UK - step-by-step import process, commodity code, customs value, duty, VAT and record-keeping guidance
GOV.UK Trade Tariff - official service for finding commodity codes, duty rates, VAT rates, suspensions and reductions
GOV.UK finding commodity codes - commodity code guidance and why classification controls duty, VAT and preferential rates
HMRC customs valuation guidance - official customs valuation handbook and valuation methods
GOV.UK transaction value valuation method - price paid or payable, additions, delivery costs and items that may be left out of customs value
GOV.UK VAT rates - standard, reduced, zero-rated and exempt VAT treatment reference
GOV.UK postponed VAT accounting - when UK VAT-registered businesses can account for import VAT on their VAT Return
GOV.UK low value imports consultation - Budget 2025 reform removing low-value customs duty relief from March 2029 at the latest
GOV.UK tax and customs for goods sent from abroad - consumer parcel rules for GBP 135 goods, GBP 39 gifts, VAT, Customs Duty, handling fees, excise goods and repayment forms
GOV.UK gifts sent from abroad - conditions for goods to qualify as gifts and how multiple gifts in one parcel are treated

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