HS reference: Ch. 61–62
Reg. 07380272 · England & Wales · Est. 2010
Importing goods for your business?
Get advice on customs compliance, import VAT reclaims, duty relief schemes, and help setting up your import procedures.
Total Landed Cost
£752.64
Total Taxes & Duties
£192.64
Customs Duty
£67.20
Import VAT
£125.44
Duty Rate Applied
12.0%
Need the exact duty rate?
The rates shown above are typical for each product category. Actual duty rates depend on the exact 10-digit commodity code. Use the official HMRC Trade Tariff tool to look up your specific product.
UK Trade Tariff Tool
Everything you need to know about importing goods into the UK
What is customs duty?
Customs duty is a tax charged on goods imported into the UK from outside the country. The amount you pay depends on the type of goods (classified by commodity code), their value, and where they come from. Duty is calculated on the CIF value — the cost of the goods plus insurance and freight (shipping). Rates range from 0% for many electronics and books to 12% or more for clothing and textiles. The UK Global Tariff (UKGT) sets the rates applied since the UK left the EU.
What is the de minimis threshold?
If the value of your imported goods is £135 or less, you are exempt from customs duty (though VAT still applies). For gifts sent from abroad, the threshold is £39 — gifts valued at or below this amount are exempt from both customs duty and import VAT. Above these thresholds, full duty and VAT apply on the entire value, not just the amount over the threshold.
How is import VAT calculated?
Import VAT is charged at the standard UK rate of 20% on most goods. The VAT is calculated on the CIF value plus any customs duty — so you effectively pay tax on the duty as well. For example, if your CIF value is £560 and customs duty is £67.20, import VAT is 20% of £627.20 = £125.44. Some goods have reduced (5%) or zero-rated VAT — notably books and children’s clothing.
What is a CIF value?
CIF stands for Cost, Insurance, and Freight. It is the total value used to calculate customs duty and includes the purchase price of the goods, the cost of insuring them during transit, and the shipping/freight charges to bring them to the UK. Even if the seller offers “free shipping”, HMRC may assess a notional freight cost if they believe the declared value is too low.
Do I need to pay excise duty?
Excise duty is a separate charge that applies to specific goods including alcohol, tobacco, and hydrocarbon fuels. It is charged in addition to customs duty and import VAT. If you are importing these goods, the excise duty can be substantial and is calculated differently (often per unit rather than by value). This calculator covers customs duty and import VAT only — for excise goods, check HMRC’s excise duty rates.
How do I find my exact duty rate?
The duty rate depends on the 10-digit commodity code assigned to your goods under the UK Trade Tariff. You can look this up using the HMRC Trade Tariff tool. The rates in this calculator are typical rates for broad product categories and are suitable for estimation, but the actual rate for your specific goods may differ. Trade agreements with certain countries may also reduce or eliminate duty — check the rules of origin for your goods.
HMRC-Aligned: This calculator uses rates from the UK Global Tariff (UKGT) and standard import VAT at 20% for the 2025/26 period. Actual duty depends on the exact commodity code. For commercial imports, consult a customs broker or freight forwarder.
This calculator uses official rates and thresholds from:
- Customs duty: paying and calculating
- UK Trade Tariff: look up commodity codes
- VAT on goods imported into the UK
- Import goods into the UK: step by step
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms