Great Britain import estimates
UK Import Duty & VAT Calculator
Estimate customs duty, import VAT, cash due at import, and landed cost for goods imported into Great Britain.
Uses GOV.UK Trade Tariff data and HMRC valuation principles. Estimate only - not legal or tax advice.
Import VAT estimate
Landed cost breakdown
Postponed VAT accounting support
Multi-line consignments
Export CSV/PDF estimate
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
What this calculator covers
Customs duty estimation
The calculator looks up the commodity code you provide and shows the data source used for each rate. Preferences, quotas and trade remedies still depend on the exact measure conditions and evidence, so the official tariff link remains part of every result.
Import VAT calculation
Import VAT is often the largest cost in an import. The calculator builds the VAT base from customs value, customs duty, incidental expenses, and other import charges following HMRC valuation rules. It also separates VAT accounted via postponed VAT accounting from cash payable at the border.
Landed cost breakdown
Beyond duty and VAT, landed cost includes goods value, freight, insurance, UK inland transport, and additional import charges. The calculator separates these components so you can compare suppliers, plan margins, and understand the true all-in cost of getting goods into Great Britain.
PVA and cash-flow planning
For eligible UK VAT-registered businesses, postponed VAT accounting changes how import VAT is accounted for. The calculator shows both the full VAT amount and the cash due at import under different PVA scenarios, helping businesses plan working capital while keeping the final VAT Return treatment subject to their records.
Who uses this calculator
Online shoppers
Check what you might pay before buying from overseas sellers on Temu, AliExpress, eBay or Amazon. Avoid surprise courier charges and understand whether the seller or marketplace has already collected UK tax.
Small businesses and importers
Plan import costs for stock, compare suppliers across countries, and understand how preference claims, PVA and landed cost affect your margin. Use the advanced mode for multi-line consignments.
E-commerce sellers
Estimate the customs side when sourcing from China, the USA, the EU or Japan. Build realistic landed-cost models before pricing products for the UK market and factor duty and VAT into your margin planning.
How it works
- 1
Enter your product or commodity code
- 2
Add origin, value, shipping and insurance
- 3
Review assumptions
- 4
Get duty, VAT and landed cost estimate
Useful for quick checks and business planning
Use simple mode for personal parcels and early supplier checks. Use advanced mode for multi-line consignments, preferences, quotas, UK inland transport, incidental expenses and PVA cash-flow review.
Consumer electronics order from China
Commodity 8517620000; origin China
- Goods value
- £220.00
- Freight
- £18.00
- Insurance
- £0.00
- Customs value
- £238.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 0%
- Duty
- £0.00
- VAT base
- £238.00
- Import VAT
- £47.60
- Landed cost
- £285.60
Assumes a non-excise order over £135, no checkout tax or import-fee deposit, and a verified 0% illustrative duty rate. Courier handling fees are excluded.