About this tool
Customs Duty is the tax charged on goods when they enter the UK. Import VAT is charged on top, on the customs value plus the duty. This calculator estimates both for a shipment, and shows how each figure was reached.
You never type a duty rate. Enter the 10-digit commodity code, where the goods were made and what you paid, and the tool reads the measures from the UK Trade Tariff. It converts foreign currency at HMRC’s monthly customs rate and adds freight and insurance where they are not in the price. Importers, finance teams and agents use it to price a purchase.
It does not model Northern Ireland, excise goods unless you enter the excise, or special procedures and reliefs. Where a figure cannot be worked out, it says so rather than guessing.
How this was worked out
What the tool does with your answers, in order.
Enter the commodity code, where the goods were made, and the price paid or payable.
Choose your delivery terms (Incoterm); the freight and insurance fields appear only when they are needed.
Amounts in other currencies are converted to pounds at HMRC’s monthly rate for the import date.
The customs value is built from the goods price plus freight, insurance and any other additions.
The tool fetches the tariff measures for that code, origin and date and works out the Customs Duty.
Import VAT is charged on the customs value plus duty plus any UK delivery costs, and the total is shown with a Why? note on each line.
Worked example: Customs value £14,820, duty 6 %, UK delivery £400
- Customs value£14,820.00
- Customs Duty£14,820.00 × 6.00 % = £889.20
- VAT value£14,820.00 + £889.20 + £400.00 = £16,109.20
- Import VAT£16,109.20 × 20 % = £3,221.84
- Estimated import charges£889.20 + £3,221.84 = £4,111.04
Illustrative figures that show the working, not statements about real tariff rates.
Your questions, answered.
Short answers about the UK Duty & Import VAT Calculator.
How is UK import VAT calculated?
Import VAT is charged on the VAT value: the customs value, plus any Customs Duty and excise, plus UK delivery costs to the first destination. The standard rate is 20 %, but some goods carry a reduced or zero rate. The calculator reads the VAT rate from the tariff and shows the working on each line.
How do I work out the customs value?
Start with the price paid or payable, then add freight and insurance to the UK border and certain other costs such as commissions, royalties or assists, if they are not already in the price. Your delivery terms decide which of these still need adding. The Valuation Wizard helps if the value is in doubt.
Which exchange rate does it use?
It uses HMRC’s monthly customs exchange rate for the month containing the import date. These rates are published each month and apply for the whole of the following calendar month. They are not bank or spot rates. If you change the import date across a month end, the rate period updates.
What if I hold proof of origin for a trade agreement?
The headline figure assumes no special claims. If a preferential rate exists, a card shows what you could save and the condition, and a switch lets you tick that you hold valid proof of origin. Whether your goods qualify is for you to establish and HMRC to decide.
Does it handle postponed VAT accounting?
It shows the effect. If you are VAT-registered and use postponed VAT accounting, you pay the duty at the border and account for the VAT on your VAT return. The VAT liability itself does not change, only when you account for it. The total shown is the full charge before any recovery.
Where do the rates come from?
From the UK Trade Tariff, the government’s official tariff service, refreshed daily and cached for 24 hours, and from HMRC’s monthly exchange rates. Every result shows the tariff date, the rate period and a link to the measure. UK government data is reused under the Open Government Licence v3.0.
What does the calculator not cover?
It does not model Northern Ireland, special procedures and reliefs such as temporary admission or inward processing, or small consignments treated differently. Excise is excluded unless you enter it. Quotas use the standard rate. Anti-dumping duties need an additional code, and agricultural duties that need Meursing codes give no total.
Data sources
- UK Trade Tariff United Kingdom · daily; cached 24 hours
- HMRC monthly customs exchange rates United Kingdom · monthly; checked daily from the 15th
- HMRC customs valuation guidance United Kingdom · monitored
United Kingdom · data checked 3 Oct 2026. UK government data is reused under the Open Government Licence v3.0.
Guidance only — not adviceWhat this tool is, and is not
This tool gives general guidance and indicative figures based on the information you enter and on official data available at the date shown. It is not legal, tax, customs or financial advice, it is not a ruling or a decision by any customs authority, and it does not recommend any course of action, guarantee, amount, route, supplier or service.
Customs authorities decide the classification, value, origin, charges and guarantee amounts that apply. You remain solely responsible for your declarations, guarantees, shipments and transactions, and for checking every figure against HMRC’s published guidance and the official sources before you rely on it or act on it.
Rates, rules and data can change without notice, and the results may be incomplete or inaccurate. To the fullest extent permitted by law, Customs Declarations UK accepts no liability for any loss, cost, penalty, delay or damage arising from the use of, or reliance on, this tool or its results.
