Bringing goods into the UK? You usually pay customs duty on the goods plus shipping, then 20% import VAT on the whole landed value. Enter your figures to see the duty, the VAT and the total tax — with the £135 low-value rule explained.
Goods · shipping · duty · VAT · 2026
Importing goods into the UK can attract two separate charges: customs duty and import VAT. They are calculated in a specific order, and crucially VAT is charged on top of the duty:
The duty rate depends on the commodity code of your goods in the UK Integrated Online Tariff. Rates commonly range from 0% to 12%; many electronics are duty-free, while clothing, footwear and some foods are higher. If you do not know your exact rate, enter a typical figure to estimate. VAT-registered businesses can usually reclaim import VAT, and many use Postponed VAT Accounting. For a simple add/remove VAT figure, see the VAT calculator; for the existing simpler tool, see the import VAT & duty calculator.
Customs duty is charged on the value of the goods plus shipping and insurance (the CIF value), at a rate set by the goods' commodity code — commonly 0% to 12%. Import VAT, usually 20%, is then charged on the goods, the shipping and the duty combined. So VAT is effectively charged on top of the duty.
For goods imported by a consumer with a value of £135 or less, no customs duty is due and VAT is normally collected by the overseas seller or marketplace at the point of sale instead of at the border. Above £135, customs duty may apply and import VAT is charged at the border on the full landed value.
Yes. Import VAT is calculated on the goods value plus shipping and insurance plus the customs duty itself. This means you effectively pay VAT on the duty, which is why the total tax can be higher than people expect. VAT-registered businesses can usually reclaim the import VAT.
The customs duty rate depends on the commodity code of your goods, which you look up in the UK Integrated Online Tariff (the UK Global Tariff). Rates vary widely — many electronics are duty-free, while clothing, footwear and some foods carry higher rates. Enter your rate above if you know it, or use a typical figure to estimate.
