How is import duty calculated in the UK?

Customs duty is normally calculated as a percentage of the customs value of the goods. For most imports the customs value is the CIF value — the price paid for the goods plus international freight and insurance. Some goods carry a specific duty charged per unit of weight or quantity instead.

How is import VAT calculated?

Import VAT is charged on the value of the goods plus customs duty, any trade remedy duty, excise duty and the international transport and insurance costs. The standard rate is 20%; a reduced rate of 5% and zero rating apply to certain goods.

Does the calculator give a binding figure?

No. The calculator is an estimating tool. Actual duty depends on the commodity code, origin, valuation and the measures in force on the date of import. Confirm the position with HMRC or a customs intermediary before you ship.

Import duty & VAT calculator

Estimate what you will actually pay to land goods in Great Britain. Enter the commodity code to pull its live duty rate from the UK Trade Tariff, then add the value, freight and quantity to see customs duty, any anti-dumping or safeguard duty, excise and import VAT as a line-by-line breakdown.

Your shipment

Commodity code

Optional but recommended. Enter a 6–10 digit code to load the live duty rate automatically.

Values (GBP)

Customs value of goods

International freight

Insurance

Most goods are valued on a CIF basis: goods + freight + insurance. Check your Incoterms — under DDP terms the seller may already have paid duty. See the Incoterms guide.

Duty rates

Customs duty rate (%)

Specific duty (per unit, GBP)

Chargeable units

Used for specific duties charged per kg, litre or item.

Additional charges

Trade remedy duty (%)

Anti-dumping, countervailing or safeguard duty.

Excise duty (GBP)

Alcohol, tobacco and hydrocarbon oils.

Import VAT rate

Landed-cost breakdown

Estimates in pounds sterling (GBP)

Enter your shipment details and select Calculate landed cost.

How the calculation works

1. Customs value (CIF)

For most imports the customs value is the price paid for the goods plus the cost of international freight and insurance to the UK border. This is the base on which percentage duty is charged.

2. Customs duty

Ad valorem duty is the percentage rate from the UK Global Tariff applied to the CIF value. Some commodities use a specific duty charged per kilogram, litre or item instead — the tariff shows which applies.

3. Trade remedy duty

Where an anti-dumping, countervailing or safeguard measure is in force, that duty is added on top of the standard customs duty. It is shown separately in the UK Tariff lookup.

4. Import VAT

VAT is charged on the goods value plus duty, trade remedy duty, excise duty, freight and insurance. The standard rate is 20%; some goods are zero-rated or charged at 5%.

VAT is not always a final cost. If you are VAT registered, import VAT is usually recoverable on your VAT return. Many importers use Postponed VAT Accounting so that VAT is accounted for on the return rather than paid at the border. See the importer checklist.