# Import duty and VAT calculator UK | ComputeNow URL: https://computenow.co.uk/import-duty-calculator/ > Work out Customs Duty, Excise Duty and import VAT on goods imported into Great Britain, from the customs value to the landed cost per unit. This calculator shows a worked example below. To use your own figures, add them to the URL as query parameters (listed in https://computenow.co.uk/llms.txt), for example https://computenow.co.uk/import-duty-calculator/?=. # 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 HMRC[Sources (6)](#sources)[How we calculate](https://computenow.co.uk/methodology/) 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 parcels](https://computenow.co.uk/customs-charges-calculator/?goods=1000)Buying for yourself or sending a gift instead. - [VAT calculator](https://computenow.co.uk/vat-calculator/)Add or take VAT off a price. [What's Left](https://computenow.co.uk/money-plan/) adds up your monthly figures from each calculator and shows what is left each month. [You pay on import £395.28 Breakdown](#result) ## 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). ## Related calculators [Customs charges on parcels Parcels and gifts sent from abroad](https://computenow.co.uk/customs-charges-calculator/)[VAT calculator Add or remove VAT](https://computenow.co.uk/vat-calculator/) ## Guides and help ### Official services and free advice [Find your commodity code UK Trade Tariff: the duty rate for your goods](https://www.trade-tariff.service.gov.uk/find_commodity)[Import goods into the UK: step by step GOV.UK: for businesses and individuals](https://www.gov.uk/import-goods-into-uk)[Tax and duty on goods sent from abroad GOV.UK: parcels, gifts and paying charges](https://www.gov.uk/goods-sent-from-abroad) ## Sources Each source was last checked on 18 October 2026. - [GOV.UK: UK Trade Tariff (duty rates by commodity code)](https://www.trade-tariff.service.gov.uk/find_commodity) - [HMRC: monthly exchange rates](https://www.trade-tariff.service.gov.uk/exchange_rates) - [GOV.UK: VAT on imports](https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad) - [GOV.UK: Tax and duty on goods sent from abroad](https://www.gov.uk/goods-sent-from-abroad/tax-and-duty) - [GOV.UK: Alcohol Duty rates](https://www.gov.uk/guidance/alcohol-duty-rates) - [GOV.UK: Tobacco Duty rates](https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates) 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.