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Import Tax Calculator

VAT or GST due on an import.

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.

Import VAT

£1,218.88

on a base of £6,094

Goods, freight and insurance£5,860.00
Duty added to the tax base£234.40
Import VAT at 20%£1,218.88
Unrecoverable cost (duty only)£234.40

As a registered importer you reclaim the £1,218.88 of Import VAT on your return, so it is a cash flow cost rather than a real one. The £234.40 of duty is the part you never get back.

How the Import Tax Calculator works

Import tax is usually the larger of the two charges — a 20% VAT rate dwarfs a 4% duty — but it is also the one most businesses can reclaim. For a VAT-registered importer it is a cash flow cost rather than a real one, which changes the calculation entirely.

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 import VAT calculated?

On the duty-inclusive value: goods plus freight plus insurance plus duty, times the VAT rate. Because it applies on top of duty, the two compound rather than simply adding.

Can I reclaim import VAT?

If you are VAT registered and importing for your business, generally yes, on your normal return with the import document as evidence. That makes it a timing cost rather than a real one — unlike duty, which is never recoverable.

What is postponed VAT accounting?

A scheme letting a registered importer account for import VAT on the return rather than paying it at the border and reclaiming later. It removes the cash flow gap entirely and is worth using wherever available.

Do consumers pay import VAT differently?

Usually yes. Below certain thresholds the seller or marketplace collects it at checkout under schemes like the EU's IOSS or the UK's under-£135 rules. Above them the courier collects at delivery, typically adding a handling fee.

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