UK Import Duty + VAT Calculator
Estimate the total landed cost of goods imported into the UK. Look up your HS commodity code's duty rate on gov.uk/trade-tariff first, then drop it in below.
v1 takes the duty rate as user input — look up your HS commodity code on gov.uk/trade-tariff. Customs value should be CIF (goods + insurance + freight to UK port). VAT is charged on customs value + duty. Excludes excise duty (alcohol, tobacco, fuel). Origin-compliant goods under trade deals (e.g. UK-EU TCA) may be zero-duty — not applied automatically. For guidance only.
How UK import duty actually works
- Find your commodity code (HS code) - 10 digits in the UK, identifying exactly what you're importing.
- Apply the duty rate from the UK Global Tariff for that code, considering the country of origin and any applicable free trade agreement.
- Calculate import VAT at 20% (most goods) on (CIF value + duty + freight to first UK destination).
- Pay import VAT and duty at the border (typically via your customs broker or freight forwarder).
- Reclaim import VAT if VAT-registered - it's input tax on your next VAT return.
Worked example - £10,000 of inventory from China
- CIF value (cost + insurance + freight): £10,000
- Duty rate (typical for clothing): 12%
- Duty: £1,200
- Import VAT base: £10,000 + £1,200 + (UK delivery) = £11,500
- Import VAT: £2,300
- Total at border: £3,500 (duty + import VAT)
- If VAT-registered: reclaim £2,300 import VAT on next VAT return
- Net cost of import duty (irrecoverable): £1,200
Free trade agreements that matter for UK importers
- EU-UK Trade and Cooperation Agreement - 0% duty on most goods if rules of origin are met (and they often aren't, despite assumptions)
- UK-Japan - 0% duty on many categories
- UK-Switzerland, Norway, Iceland - reduced or 0% duty depending on category
- UK-Australia, NZ - phased reduction to 0% over various timelines
- UK-CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) - phased
Most importers don't claim FTA benefits because the documentation (proof of origin, supplier statements) is fiddly. A specialist accountant or customs broker can save you 5-15% on import costs by setting this up properly.
Frequently asked questions
How do I find my commodity code?+
Use the UK Trade Tariff lookup at gov.uk/trade-tariff. Be precise - small misclassifications can mean meaningful duty differences. A customs broker or specialist accountant can review your codes if you're unsure.
Can I reclaim import duty if I re-export?+
Yes - through Inward Processing Relief or the Returned Goods Relief. There's paperwork involved. Worth doing for high-value or bulk re-exports.
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