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Import Duty Calculator UK

Duty and import tax for UK.

Written and maintained by Mohit PatelLast checked August 4, 2026How we build these
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Duty rates and thresholds change with trade policy. These are planning estimates — the entry filed with customs decides the actual charge.

Total charges at the border

£1,453.28

29.1% of the goods value

Value for duty (CIF)£5,860.00
Duty at 4.0%£234.40
Import VAT at 20%£1,218.88
Total to customs£1,453.28
Landed value including charges£7,313.28

Duty is assessed on the CIF value — goods plus freight plus insurance — and import VAT is charged on that total including the duty. VAT applies from the first pound; the £135 threshold relieves duty only.

How the Import Duty Calculator UK works

The UK assesses duty on the CIF value — goods plus freight plus insurance — and then charges 20% import VAT on that duty-inclusive total. The two compound, so the effective charge is higher than adding the headline rates together.

Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price — check the platform's current fee schedule before you price a product against it. This is not tax or business advice.

Frequently asked questions

How is UK import duty calculated?

On the CIF value: goods plus international freight plus insurance, times the duty rate for your commodity code. Import VAT at 20% is then charged on the CIF value plus the duty.

Can I reclaim UK import VAT?

If VAT registered and importing for business purposes, yes, on your VAT return with the C79 or postponed VAT accounting statement as evidence. Postponed accounting lets you account for it on the return rather than paying at the border.

What is the £135 threshold?

Below £135 in goods value, customs duty is generally relieved and VAT is collected at the point of sale by the seller or marketplace instead of at the border. Above it, both duty and VAT are handled at import.

Do I need an EORI number?

Yes, for commercial imports into Great Britain. It is free to obtain and required before goods arrive. Importing without one causes delays and storage charges at the port.

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