Import duty and VAT calculator

Work out the duty, excise and VAT on goods you import, and what they cost landed.

Rates checked 18 October 2026Great Britain

By the ComputeNow team, checked against GOV.UK and HMRCSources (6)How we calculate

Price of the goods

The invoice price, before transport.

Currency of the invoice

At HMRC's rate. Use this currency for costs too.

Your own exchange rate (optional)

Units to £1. Optional: we use HMRC's rate.

Transport to the UK border

Freight to where the goods enter the UK.

Insurance to the UK border

What are the goods?

Duty rates from the UK Trade Tariff, 19 October 2026.

Where were they made?

The country of origin, not where they were posted from.

I have proof they were made there (for a trade agreement rate)

Goods made in the EU, Japan and many other countries can pay less or no duty, if the invoice or seller confirms where they were made.

Or enter your own duty rate

Optional: we use the Trade Tariff rate.

Transport from the border to your address

Not part of the duty, but VAT is charged on it.

VAT rate on the goods

20%5%0%

Is any of it alcohol or tobacco?

NoAlcoholTobacco

These pay Excise Duty as well, whatever their value.

Type of drink

Strength (ABV)

Total litres

12 bottles of 75cl is 9 litres.

Type of tobacco

How many cigarettes, or grams

UK retail price of the cigarettes

Cigarettes only: duty is partly a share of it.

More optionsPacking and commission, extra duties, broker fees, units, VAT registration

Packing, commission and royalties

Costs that are part of the customs value. Optional.

Extra duty

Extra duty shown in the Trade Tariff. Optional.

Customs broker or courier fee

Not a tax, but part of what the goods cost you.

Number of units

To show the landed cost of each one.

My business is VAT-registered

No sign-up. No bank login. What you type stays in your browser.

You pay on import

£395.28

in duty, excise and VAT. Landed cost £1,565.28.

How it adds up

Item	Amount
Goods	£1,000.00
Transport to the UK border	£100.00
Insurance to the UK border	£20.00
Customs value	£1,120.00
Customs Duty for t-shirts and vests (cotton) (code 6109100010): 12%	£134.40
Transport from the border to your UK address	£50.00
Value for import VAT	£1,304.40
Import VAT at 20%	£260.88
Total duty, excise and VAT	£395.28
Landed cost	£1,565.28

This is an estimate, not advice. For imports into Great Britain; Northern Ireland has different rules for goods at risk of entering the EU. Find your duty rate from the commodity code in the UK Trade Tariff; a preferential rate (often 0%) needs proof of origin under a trade agreement.

Next steps

Customs charges on parcelsBuying for yourself or sending a gift instead.
VAT calculatorAdd or take VAT off a price.

What's Left adds up your monthly figures from each calculator and shows what is left each month.

You pay on import £395.28Breakdown

How import taxes are worked out

Customs Duty is charged on the customs value: the price of the goods plus transport and insurance up to the UK border. The rate depends on the commodity code and where the goods were made. On £1,120 of customs value at 12%, the duty is £134.40.

Alcohol and tobacco also pay Excise Duty. Alcohol is charged per litre of pure alcohol, at a rate set by the type of drink and its strength; cigarettes pay an amount per 1,000 plus a share of the retail price, with a minimum.

Import VAT is charged on the customs value plus the duty, any excise and the cost of getting the goods to your UK address. Goods worth £135 or less (other than alcohol and tobacco) pay no Customs Duty, and the seller charges VAT at the point of sale instead.

Common questions

How is import duty calculated?

Customs Duty is a percentage of the customs value: the price of the goods plus transport and insurance up to the UK border. The percentage comes from the commodity code in the UK Trade Tariff, and can be lower or nil under a trade agreement if you can prove where the goods were made.

How is import VAT calculated?

On the customs value plus Customs Duty, any Excise Duty and the cost of getting the goods to their first UK address, usually at 20%. VAT-registered businesses can use postponed VAT accounting to declare and reclaim it on the same VAT Return.

How much duty is there on a bottle of wine or spirits?

Alcohol Duty is charged per litre of pure alcohol. A 75cl bottle of 13% wine has £2.99 of duty; a 70cl bottle of 40% spirits has £9.52. VAT is charged on top.

How is duty on cigarettes worked out?

£394.09 per 1,000 cigarettes plus 16.5% of the retail price, but at least £518.75 per 1,000 (the Minimum Excise Duty).

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Guides and help

Official services and free advice

Find your commodity codeUK Trade Tariff: the duty rate for your goods Import goods into the UK: step by stepGOV.UK: for businesses and individuals Tax and duty on goods sent from abroadGOV.UK: parcels, gifts and paying charges

Sources

Each source was last checked on 18 October 2026.

These results are an estimate, not financial advice. They use the 2026/27 rates in force on 24 October 2026 and the inputs shown, so your actual tax, pay or costs may differ. Before making a decision about your money, check the figures with HMRC or your provider, or speak to a regulated financial adviser. Free, impartial guidance is available from MoneyHelper.

This page explains the rules using the 2026/27 rates in force on 24 October 2026. It is general information, not financial advice. For decisions about your own money, speak to a regulated financial adviser, or get free, impartial guidance from MoneyHelper.