United Kingdom · Importing goods
UK import duty and VAT calculator.
Enter the goods price, shipping, your duty rate and the VAT rate. See whether the seller charges VAT at checkout or whether duty and import VAT are due at the border.
For non-excise goods worth £135 or less there is no customs duty and the seller charges UK VAT at the point of sale. Above £135, customs duty is due on the goods plus shipping and insurance to the UK, and import VAT is charged on that customs value plus duty and other costs, normally at 20%.
Your shipment
Your estimate
How the calculation works
- £135 or less, non-excise: no customs duty. The seller is expected to charge UK VAT at the point of sale, so nothing is collected at the border.
- Over £135, or excise goods: customs duty is charged on the customs value, which includes transport and insurance up to the point of entry into the UK. Excise goods attract customs duty at any value.
- Import VAT: charged on the customs value plus any duty, plus other costs such as packaging, at the VAT rate for the goods.
- Duty is a percentage you enter. This page does not store tariff rates, because they change and depend on your commodity code and origin.
- Gifts, goods returning to the UK, Northern Ireland movements at risk of entering the EU, and excise duty are outside this estimate.
Official sources, read October 2026: GOV.UK, tax and duty on goods sent from abroad, GOV.UK, VAT on overseas goods sold directly to UK customers, GOV.UK, working out the VAT value and GOV.UK, delivery costs to include in the customs value. Find your duty rate in the UK Trade Tariff.
Frequently asked questions
Is there import duty on goods under £135?
For non-excise goods worth £135 or less, GOV.UK says customs duty is not charged. The seller should charge UK VAT at checkout instead. Excise goods such as alcohol and tobacco are charged at any value.
How is import VAT worked out on goods over £135?
GOV.UK says VAT is charged on the total package value, including the goods, postage, packaging and insurance, and any duty owed. This calculator uses the customs value plus duty plus other costs you enter.
Where do I find my duty rate?
Use the UK Trade Tariff. Search for your commodity code, then read the third-country duty or the preferential rate for your origin. Enter that percentage here.
Does the £135 limit apply per item or per parcel?
It applies to the consignment, not to each item. GOV.UK says the values of items in a consignment are added together unless they are sent separately.
Estimate only
This page is a planning guide, not customs, tax or legal advice. Rules, thresholds and fees change; confirm with the official source linked above, a customs broker or an accountant. It does not look up or verify anything in a government register, and calculations run in your browser; nothing is sent anywhere.