Customs Duty Calculator

United Kingdom – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into United-Kingdom whether by a private individual or a commercial entity.

The valuation method is CIF.

Below table provide the Duty and Sales tax for United-Kingdom :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 17%(Some electronic goods like phones and laptops are duty free) NA ST=20%
VAT = ST * (CIF + Duty+ other taxes)
  • Duty free if FOB is not exceeding £135
  • VAT free if FOB is not exceeding £15

VAT Rates

For Children products VAT rate would be 5%, and some goods are VAT free, for example books, children clothes and children shoes.

VAT=value of the goods + Shipping costs + insurance + import duty due(if applicable)

if goods have been sent from non-European Union (EU) countries and EU special territories, then VAT needs to be paid if goods worth:

  • Gifts worth more than £34
  • Other goods worth more than £15
  • Alcohol, tobacco products and fragrances of any value
  • goods sent by mail order from the Channel Islands no matter what their value.

You will be charged at the VAT rate that applies to your goods. VAT is charged on the total value, including:

  • The price paid for the goods
  • postage, packaging and insurance
  • Any duty you owe


Other taxes and customs fees

  • Excise duty is payable on for example tobacco and alcohol.
  • More information on tobacco and alcohol duties can find at the website of Alcohol and tobacco duties .

    More information on Fuel Duties Fuel duties .

  • Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.