UK Customs Duty Calculator
Estimate UK import duty, import VAT, courier handling fees and the landed cost of goods sent from abroad. Enter the commodity duty rate from the UK Trade Tariff, then use the breakdown to see what may be due before the parcel is released.
Parcel and Duty Details
Estimated Import Bill
This is an estimate. Duty rates depend on commodity code, country of origin and any reliefs. The courier bill is the amount to treat as payable.
The result is designed for planning a purchase, checking a courier invoice or comparing suppliers. It is not a customs declaration and does not replace the Trade Tariff entry for your goods.
What This Calculator Includes
Customs value
The customs value normally starts with the price paid for the goods and can include postage, packing and insurance. For many parcels this is the figure used before duty is calculated. If a seller includes delivery in the item price, do not add the same delivery amount twice.
Duty and VAT
Customs Duty is based on the duty rate for the goods. Import VAT is then charged on the package value including goods, postage, packing, insurance and duty. The calculator separates these lines so you can compare the output with a courier demand.
Fees
Handling fees are not set by the commodity code. They are charged by the postal operator or courier for processing and collecting amounts due. Add the fee shown by the carrier if you already have it, or use a cautious estimate before ordering.
How to Use the UK Customs Duty Calculator
Start with the invoice value, then add the delivery, packing and insurance charge for getting the parcel to the UK. Next, look up the commodity code and country of origin in the UK Trade Tariff. The rate you enter should be the rate that applies to that exact commodity, route and origin. If the goods are covered by a preference, suspension, quota or relief, use the rate shown after that treatment has been checked.
Choose whether the parcel is a purchase, a gift or excise goods. That choice changes the threshold note because non-excise purchases worth £135 or less are often treated differently from higher value parcels, while gifts and excise goods have separate rules. The calculator still uses the duty rate and VAT rate you enter, because it cannot infer a commodity code from a short product name.
Use the landed cost line when comparing a UK supplier with an overseas seller. A cheap product can become expensive once duty, VAT, delivery and handling are added. If a marketplace says taxes are already included, keep its receipt and compare it with any later courier demand before paying twice.
Formula and Method
customs value = goods value + postage + packing + insurance
customs duty = customs value x duty rate
VAT base = customs value + customs duty + excise or other charges
import VAT = VAT base x import VAT rate
amount to pay before delivery = customs duty + import VAT + handling fee + excise or other charges
landed cost = goods value + postage + handling fee + customs duty + import VAT + excise or other charges
The calculator rounds each displayed money line to the nearest penny. A real bill may differ by a few pence because carriers can round at a different stage or split multi-item consignments. If a parcel contains several goods with different commodity codes, calculate each line separately, then add them together.
Threshold and Situation Guide
| Situation | What to check | How to use the calculator | Important limit |
|---|---|---|---|
| Purchase worth £135 or less | Whether VAT was collected by the seller and whether the goods are excise goods. | Enter the seller VAT rate only if you are checking the total paid. For a courier bill, use the figures on the demand. | Non-excise purchases under this value may not create the same delivery-company demand. |
| Purchase worth more than £135 | Commodity code, origin, delivery cost, insurance and VAT rate. | Enter the duty rate from the Trade Tariff and add any courier fee. | Customs Duty may apply where the rate is above 0%. |
| Gift | Gift value, sender, recipient, description and whether it is truly non-commercial. | Select gift so the note reminds you of the lower gift threshold. | VAT can apply to gifts over £39. |
| Alcohol or tobacco | Excise rates, duty stamps, health marks and quantity rules. | Add known excise or other charges as a separate amount. | Excise goods can be charged regardless of value. |
| Northern Ireland | Route, origin, EU position and whether the goods are at risk of moving into the EU. | Use the destination field as a prompt, then verify the route guidance. | The treatment can differ from Great Britain imports. |
Before You Buy From Abroad
- Identify the exact goods. A cotton T-shirt, leather shoe, laptop charger and bicycle part can all have different duty treatment. Vague product names make weak estimates.
- Check the origin. The country shipped from is not always the country of origin. Duty relief may depend on where the goods were made and whether the seller can support that claim.
- Include delivery. A low item price with high delivery can still raise VAT and duty because the package value includes postage, packing and insurance where relevant.
- Keep the invoice. If you believe the courier has charged too much, the invoice, payment record, carrier bill and commodity details are the documents you will need for a refund request.
Worked Example
A buyer orders cycling shoes for £220 and pays £28 shipping. The Trade Tariff rate for the actual commodity and origin is checked and entered as 4%. The customs value is £248. Duty is £9.92. The VAT base is then £257.92, because VAT is charged on the goods, shipping and duty. At 20%, import VAT is £51.58. If the courier handling fee is £12, the amount demanded before delivery would be about £73.50, and the landed cost would be about £321.50.
If the same buyer had ordered a small accessory worth £48 with £7 shipping, the threshold note would be different. A marketplace may have collected VAT at checkout, and there may be no duty on a non-excise purchase under £135. The calculator is still useful for checking a bill, but the rate fields must reflect the actual treatment rather than a guess.
FAQ
Can this calculator find my commodity code?
No. Product classification depends on materials, use, design and origin. Use the UK Trade Tariff to find the code, then enter the duty rate here for the cost estimate.
Why is VAT charged on duty?
For parcels where import VAT is collected by the delivery company, GOV.UK states that VAT is charged on the total package value including goods, postage, packaging, insurance and duty owed.
What if my courier bill is higher?
Check the commodity code, declared value, delivery amount, handling fee, excise charge and VAT rate. If you think the charge is wrong, follow the relevant refund process for the carrier used.
Sources
- GOV.UK. (2026). Tax and customs for goods sent from abroad: Tax and duty. UK Government. Accessed 18 May 2026.
- GOV.UK. (2026). Trade Tariff: look up commodity codes, duty and VAT rates. UK Government. Accessed 18 May 2026.
- GOV.UK. (2026). VAT rates. UK Government. Accessed 18 May 2026.