How to Use This UK Import Duty Calculator

Takes about 2 minutes. Follow these two simple steps to calculate your estimated UK customs liability:

Step 1

Enter Shipment & CIF Values

Input your goods invoice value and international freight/insurance costs to the UK port in GBP. Combined, these establish your total CIF customs valuation base.

Step 2

Select Category & Origin

Choose your product category to apply representative UK Global Tariff rates (0% to 12%), and select the shipping origin to check for preferential FTA trade agreement relief.

Worked Example: Commercial Import Duty & VAT Calculation

Here is how HMRC calculates import duty and VAT on a representative commercial shipment of electronics from China to Felixstowe:

Item / Stage Amount / Calculation Notes
Goods Value (FOB) £5,000.00 Commercial invoice value of goods
Freight & Insurance £800.00 Shipping and transit marine insurance to UK port
Total Customs Value (CIF) £5,800.00 Base value for UK customs duty
Customs Duty (e.g. 2%) £116.00 £5,800.00 × 2% tariff rate
VAT Taxable Base £5,916.00 CIF value (£5,800) + Customs duty (£116)
Import VAT (20%) £1,183.20 £5,916.00 × 20% standard rate
Total Landed Border Tax Due £1,299.20 Customs duty (£116.00) + Import VAT (£1,183.20)

Note: VAT-registered businesses can account for the £1,183.20 import VAT via Postponed VAT Accounting (PVA) rather than paying upfront at the border.

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Commodity codes are precise: classification errors can lead to duty overpayment or HMRC penalty assessments. Share your calculation details, and our customs team will confirm your exact 10-digit code and provide an all-inclusive clearance quote.

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Frequently Asked Questions

UK import duty is calculated on the total CIF value (commercial invoice price of goods, plus international freight and insurance to the UK port or airport). HMRC multiplies this CIF value by the specific duty percentage for your 10-digit commodity code under the UK Global Tariff. Import VAT (standard 20%) is then applied to the total sum of the CIF value plus the customs duty payable.

This calculator gives an indicative estimate using representative UK Global Tariff rates by product category. The exact duty rate depends on your specific 10-digit commodity code. For a precise figure, check HMRC's Trade Tariff tool or ask a customs broker to classify your goods.

No. Goods with a value of £135 or less are exempt from UK import duty, though this relief is due to end by October 2028 under UK customs reforms. Import VAT still applies and, for online purchases, is usually collected by the seller at checkout rather than at the border.

CIF stands for Cost, Insurance and Freight. It is the goods value plus the cost of shipping and insurance to the UK port of entry. UK import duty and VAT are calculated on this combined figure, not just the goods value.

Yes. UK import VAT (20% on most goods) is charged on the CIF value plus the import duty itself. VAT-registered businesses can usually reclaim this via Postponed VAT Accounting on their next VAT return.

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