Use the United Kingdom Import Tax Calculator to estimate Customs Duty, import VAT, excise duty and courier charges for goods sent to the UK. Enter the duty and VAT rates that apply to your specific commodity.
Enter your import details
This is an estimate. The courier or customs authority determines the final amount using the declared value, commodity code, origin, exchange rate and applicable reliefs.
How UK import charges are estimated
The calculator first adds the goods value, postage, packaging and insurance to estimate the customs value. For non-excise goods sent to Great Britain, Customs Duty is normally not charged when the goods are worth £135 or less. Above £135, the rate depends on the product and country of origin.
Import VAT is charged at the VAT rate applying to the goods. When VAT is payable to the delivery company, its calculation normally includes the goods, postage, packaging, insurance and Customs Duty. Excise Duty is also included in this calculator’s VAT base.
Customs Duty = customs value × duty rate
Import VAT = (customs value + Customs Duty + Excise Duty) × VAT rate
The £135 Customs Duty threshold
| Goods | General Great Britain treatment |
|---|---|
| Non-excise goods worth £135 or less | No Customs Duty |
| Goods worth more than £135 | Duty rate depends on type and origin |
| Excise goods | Customs and Excise Duty may apply at any value |
For purchased non-excise goods worth £135 or less, VAT is normally included by the seller at checkout. Select “VAT already included or paid” if you do not want the calculator to add import VAT again.
Gifts and the £39 VAT relief
A genuine gift sent from one private person to another is normally free from import VAT when its value is £39 or less. Selecting “Personal gift” applies this VAT relief only when the entered goods value is no more than £39. Gifts above £39 remain subject to the applicable VAT calculation.
Finding the correct duty rate
There is no single Customs Duty percentage for every import. Use the UK Trade Tariff to identify the correct commodity code and check the duty and VAT treatment. Product materials, use, manufacturing method, packaging and origin can change the rate. Preferential origin may reduce the duty rate when the required evidence is available.
Worked example
Suppose goods cost £500, shipping is £25, the duty rate is 4% and standard VAT is 20%. The customs value is £525. Customs Duty is £21. Import VAT is £109.20 on a VAT base of £546. Estimated import tax is £130.20 before any courier handling fee, giving a landed cost of £655.20.
What the estimate does not include
- Currency conversion used by customs
- Commodity classification decisions and origin preferences
- Anti-dumping duties, safeguards or quotas
- Special Northern Ireland “at risk” treatment
- Product-specific excise calculations
- Storage, inspection, clearance or disbursement fees unless entered
Official sources
GOV.UK — Trade Tariff commodity codes, duty and VAT rates
Related UK calculators
Frequently asked questions
Do I pay Customs Duty on goods worth £135 or less?
Non-excise goods sent to Great Britain normally have no Customs Duty when worth £135 or less. Different rules can apply to excise goods and certain Northern Ireland imports.
Is postage included when duty is calculated?
When Customs Duty applies, the calculation normally includes the price of the goods plus postage, packaging and insurance.
Is import VAT charged on Customs Duty?
Yes. When import VAT is due, its base normally includes Customs Duty as well as the package value and relevant transport costs.
Are gifts always tax-free?
No. Qualifying gifts worth £39 or less normally receive VAT relief, but gifts above that amount can be taxed.
How do I find the correct duty rate?
Use the official UK Trade Tariff to find the commodity code and check the rate for the product and its origin.
Important: This calculator provides a planning estimate and is not a customs assessment.