UK Import Duty Calculator

UK import duty is calculated on the customs value of the goods — the commercial invoice value plus freight and insurance to the UK border (the CIF value). The duty rate depends on the goods' commodity code in the UK Global Tariff.

The customs value is the value HMRC uses to assess duty and VAT. For most imports it is the CIF value: the commercial invoice price of the goods plus the cost of freight and insurance to the point of entry into the UK.

UK import VAT is charged at the standard rate of 20% on the customs value plus the duty. Some goods qualify for the reduced (5%) or zero rate — for example, children's clothing or books — but most commercial imports attract the full 20%.

A commodity code (also known as a Tariff Code or HS Code) is a 10-digit classification that tells HMRC exactly what you're importing. It controls the duty rate, VAT rate and any licensing or restrictions. Classifying goods incorrectly can lead to overpayment, underpayment or shipment delays.

The calculator gives an indicative landed cost based on representative duty rates for major product categories. For an exact figure you'll need the specific commodity code for your goods — our in-house customs team can classify and quote your shipment precisely.

Most commercial imports attract both. Personal imports under £135 use a different VAT scheme, and some commodities qualify for preferential rates under free-trade agreements. Our customs team can advise whether your shipment qualifies.