Importing goods into the UK? You usually pay customs duty on the value plus shipping, then import VAT on top of everything. Enter your figures to see the full landed cost.
Goods · shipping · duty rate · 2026/27
When goods arrive in the UK from abroad, there are usually two charges. Customs duty is a percentage of the goods value plus shipping and insurance (the "CIF" value). Then import VAT — normally 20% — is charged on the goods, shipping and the duty combined. So VAT is effectively levied on the duty too.
| Step | Charged on |
|---|---|
| Customs duty | Goods + shipping + insurance |
| Import VAT (20%) | Goods + shipping + duty |
| Total landed cost | Goods + shipping + duty + VAT |
The customs duty rate depends on the commodity code of your goods, which you look up in the UK Trade Tariff. Rates commonly range from 0% to 12%, though some items (like many electronics) are duty-free while clothing and footwear can be higher. Goods under £135 imported by a consumer are generally charged VAT at the point of sale instead, with no duty.
If you're VAT registered and the goods are for your business, the import VAT is generally recoverable as input tax — making the real cost just the duty plus your goods. Customs duty itself is never reclaimable. For the wider business picture, see the corporation tax calculator.
Import VAT is normally 20%, charged on goods + shipping + insurance + customs duty — so VAT is levied on the duty as well.
Duty comes first (on goods + shipping), then import VAT is charged on the total including the duty.
Consumer goods of £135 or less usually have VAT charged at checkout and no duty. Above £135, duty and import VAT can both apply.
VAT-registered businesses can usually reclaim import VAT as input tax (often via Postponed VAT Accounting). Customs duty is never reclaimable.
