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UK IMPORT DUTY

UK import duty and VAT calculator

Look up the UK customs duty and VAT for a commodity code from the UK Trade Tariff and work out the import duty and VAT on a shipment, including preferential rates by country of origin.

By the CalcBloc teamLast verified

Your details

01Goods

Digits only. Find it in the UK Trade Tariff (trade-tariff.service.gov.uk).

02Shipment

Import duty and VAT

£395.60

duty £138.00 at 12% + import VAT £257.60 at 20%

Customs duty
£138.00
Import VAT
£257.60
Duty rate used
12%
Customs value
£1,150.00
Total cost landed
£1,545.60
  • Customs value = goods + freight and insurance to the UK border. Duty is charged on the customs value; import VAT on the customs value plus duty plus transport to the first UK destination (HMRC).
  • Rates from the UK Tariff dataset (Department for Business and Trade, data of 2026-10-20, refreshed daily) for commodity 6109100010 (T-shirts): third-country duty 12%, VAT 20%. third-country (standard) duty. This code also has tariff suspensions, quotas, anti-dumping or additional duties for some goods or origins: check the UK Trade Tariff before relying on the figure.
  • Consignments of £135 or less sold to UK consumers have VAT charged at the point of sale instead of at import, and no customs duty under the low-value relief (to be removed by 2029).
  • Preferential rates need proof of origin under the relevant trade agreement. Specific duties (per kilogram or litre), anti-dumping duties, quotas and excise are not calculated.

Import duty and VAT: £395.60 duty £138.00 at 12% + import VAT £257.60 at 20%

Importing into the UK: T-shirts
Show the breakdownAmount
Customs value (goods + freight + insurance)£1,150.00
Customs duty (12%)third-country (standard) duty£138.00
Import VAT (20% of £1,288.00)£257.60
Total cost landed in the UK£1,545.60

£395.60

duty £138.00 at 12% + import VAT £257.60 at 20%

How it's calculated

The calculator looks up your commodity code in the UK Trade Tariff and reads three things from it: the standard (third-country) duty rate, any preferential rate for your country of origin under a UK trade agreement, and the VAT rate.HM Revenue & Customs It then applies them to the customs value of your shipment.

Duty is charged on the customs value: the price of the goods plus freight and insurance to the UK border. Import VAT is charged on the customs value plus the duty plus transport to the first destination in the UK.HM Revenue & Customs

The formula

  1. Customs value = goods + freight + insurance
  2. Duty rate = the preferential rate for your origin (if you claim it and have proof of origin), otherwise the third-country rate
  3. Duty = customs value × duty rate
  4. Import VAT = (customs value + duty + onward transport) × VAT rate
  5. Consignments of £135 or less sold to UK consumers: VAT is charged at the point of sale instead.HM Revenue & Customs

Worked example

£1,000 of men's cotton T-shirts (commodity code 6109100010) from China, with £120 of freight and £30 of insurance, have a customs value of £1,150.00. At the duty rate shown by the tariff, duty is £138.00 and import VAT £257.60.

£1,000 of cotton T-shirts from ChinaDUTY 12% / VAT 20%
LineAmount
Customs value (goods + freight + insurance)£1,150.00
Customs duty (12%)£138.00
Import VAT (20% of £1,288.00)£257.60
Total cost landed in the UK£1,545.60

The same T-shirts made in Japan, imported with proof of origin under the UK–Japan agreement, pay £0.00 of duty.

Assumptions and limitations

  • Ad valorem duties only. Specific duties (per kilo or litre), anti-dumping and countervailing duties, quotas and excise are not calculated.
  • Rates are looked up live and cached for a day; if the tariff cannot be reached, the rate you enter is used.
  • Proof of origin is needed for preferential rates, and the goods must meet the agreement's rules of origin.
  • Northern Ireland uses different rules for goods at risk of moving into the EU.
FAQ

Questions people ask

How is UK import duty calculated?

Duty is a percentage of the customs value of the goods, which is the price paid plus freight and insurance to the UK border. The rate depends on the goods' 10-digit commodity code and their country of origin. Most goods from countries with a UK trade agreement can enter at a lower or zero rate with proof of origin.

How do I find the commodity code for my product?

Search or browse the UK Trade Tariff on GOV.UK, which classifies every product by a 10-digit commodity code. The first six digits follow the international Harmonized System; the rest are UK-specific. If you are unsure, HMRC offers binding classification rulings and the Trade Tariff lists existing rulings for similar products.

How much VAT do I pay on imports to the UK?

Import VAT is usually 20%, charged on the customs value plus the duty plus transport to the first UK destination. VAT-registered businesses can account for it on their VAT return through postponed VAT accounting instead of paying at the border. Some goods carry the 5% or 0% rate.

Do I pay duty on goods under £135?

For consignments worth £135 or less sold to UK consumers, there is no import VAT at the border: the seller or online marketplace charges UK VAT at the point of sale. Customs duty relief also applies to these low-value consignments, but the government plans to remove it by 2029. Excise goods and gifts follow different rules.

Where do the rates in this calculator come from?

Directly from the UK Trade Tariff's public API, published under the Open Government Licence, looked up for the commodity code you enter and cached for a day. If the tariff cannot be reached or the duty is not a simple percentage, the calculator uses the rate you enter instead and tells you so.

Sources

  1. Department for Business and TradeUK Tariff dataset: measures on declarable commodities, updated daily (Open Government Licence v3.0) · retrieved 2026-10-20
  2. HM Revenue & Customs / Department for Business and TradeUK Trade Tariff API (Open Government Licence v3.0) · retrieved 2026-10-20
  3. HM Revenue & CustomsWorking out the VAT value using the customs value of imported goods · retrieved 2026-10-20
  4. HM Revenue & CustomsVAT and overseas goods sold directly to customers in the UK · retrieved 2026-10-20

By the CalcBloc teamLast verified

How every figure is checked: methodology.