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HMRC Trade & Customs 2026£135 Duty ReliefVAT Rate Depends on Goods

UK Customs Duty & Import VAT Calculator

Estimate UK Import VAT and Customs Duty on international orders and parcels under the current 2026 rules, including the £135 low-value treatment and £39 gift relief.

UK VAT Registration Guide →HMRC Tax Hub →
Import Rules at a Glance
Customs Duty Relief:Up to £135
Gift VAT Relief:Up to £39
Low-Value VAT:Collected at Sale
Standard VAT Rate:20%

Import Duty & VAT Tax Estimator

Compute landed cost including duty, VAT, and shipping

Gift relief only applies when the shipment genuinely meets HMRC's gift conditions.
NI has additional Windsor Framework and 'at risk' rules.
£
£
Enter the Trade Tariff rate for your commodity code and origin; there is no universal average rate.
20% is the standard rate, but some goods have reduced or zero VAT rates.
Scope: This estimator is for standard non-excise imports. Alcohol, tobacco and other excise goods have separate rules and duties.

Landed Import Cost Breakdown:

Customs Duty
£7
2.5% on duty base
Import VAT at Border
£57.4
20% import VAT
Border Tax / Duty Due
£64.4
Current estimator
Duty Value Used
£280
Goods + relevant shipping/insurance
Treatment
Purchase over £135: Customs Duty and Import VAT are normally collected on import.

Complete Guide to UK Customs Duty & Import VAT

The UK treatment of imported goods depends on the consignment value, whether the goods are a genuine gift, whether they are excise goods, the destination within the UK, the commodity code and the applicable VAT treatment.

£39 OR LESS

Gift Relief

Genuine gifts can qualify for Import VAT relief; standard goods are also below the £135 duty threshold.

£40 TO £135

VAT Treatment Matters

Gifts can face Import VAT. Ordinary consumer purchases generally have VAT collected at point of sale.

OVER £135

Normal Import Rules

Customs Duty and Import VAT can normally be payable, subject to commodity and origin rules.

The current £135 rule

Under the current 2026 rules, standard non-excise goods worth £135 or less do not normally attract Customs Duty when sent to Great Britain. The £135 test is based on intrinsic value for the relevant low-value VAT rules. It is not a blanket statement that every tax disappears below £135.

Low-value purchases

For ordinary consumer purchases of non-excise goods worth £135 or less, an overseas seller or online marketplace will generally account for UK VAT at the point of sale. The customer should therefore not assume that a second 20% Import VAT charge will be added by the courier.

Goods above £135

Above £135, normal import VAT and Customs Duty rules generally apply. Customs Duty depends on the commodity code and origin. Where duty is payable, HMRC says the amount is charged on the price of the goods plus relevant postage, packaging and insurance.

How Import VAT is valued

Import VAT is normally based on the customs value plus relevant incidental costs up to the first destination in the UK, together with Customs Duty and certain other import charges. The applicable VAT rate depends on the goods, so 20% is only a standard-rate example.

Genuine gifts

Gift relief is narrower than simply marking a commercial purchase as a gift. HMRC requires a genuine private-to-private gift meeting the customs conditions. Gifts over £39 can be liable to Import VAT and gifts over £135 can also be liable to Customs Duty. Alcohol and tobacco have separate excise rules.

Northern Ireland

Northern Ireland has additional Windsor Framework treatment for goods from outside the UK and EU. Whether goods are considered 'at risk' of entering the EU can affect the duty payable, so a simple Great Britain calculator cannot determine every Northern Ireland import.

Planned reform of low-value imports

Future change: HMRC published a July 2026 policy paper proposing removal of the £135 Customs Duty relief and new customs arrangements. The operative date has not yet been fixed; the current legislation remains applicable until the new provisions commence.

Calculator Limitations

This tool is a screening estimator. It does not classify goods, determine origin, retrieve the correct commodity-code duty rate, calculate excise duty, model every Northern Ireland 'at risk' case, determine whether VAT was already collected by the seller, or include courier/handling fees. Use the UK Trade Tariff and the official HMRC rules for a filing-level calculation.

Frequently Asked Questions (6 FAQs)

Under the current 2026 rules, standard non-excise goods sent to Great Britain that are worth £135 or less are generally not charged Customs Duty. The £135 test is based on the consignment's intrinsic value, which generally excludes separately stated transport and insurance costs. This relief is current law in 2026, but the government is planning to remove it in future and has not yet fixed the operative date.

Usually yes, but how it is collected matters. For ordinary consumer purchases of non-excise goods worth £135 or less, an overseas seller or online marketplace will generally charge and account for UK VAT at the point of sale. That means the customer does not normally pay a second Import VAT charge to the courier at the border. Exceptions and business-to-business rules exist.

Where Import VAT is collected at import, the VAT value generally includes the customs value plus relevant incidental transport, packing and insurance costs to the first destination in the UK, together with Customs Duty and certain other import charges. The VAT rate is the rate applicable to the goods, so it is not always 20%.

A genuine private-to-private gift can qualify for relief. Gifts worth £39 or less can receive Import VAT relief and, because they are below the £135 Customs Duty threshold for standard goods, normally no Customs Duty is due. Gifts over £39 can be liable to Import VAT, and gifts over £135 can also be liable to Customs Duty. Alcohol and tobacco have separate excise rules.

There is no universal UK 'average duty rate'. The rate depends on the commodity code, the goods' origin and the relevant tariff treatment. Where Customs Duty is due on goods sent to Great Britain, the duty calculation generally uses the price of the goods plus relevant postage, packaging and insurance. The correct rate should be checked in the UK Trade Tariff.

Northern Ireland has additional rules under the Windsor Framework. Goods arriving from outside the UK and EU can be subject to Customs Duty depending on whether they are 'at risk' of entering the EU, and business imports can have different treatment from consumer imports. This calculator therefore provides only a simplified screening estimate and should not be used as a definitive Northern Ireland 'at risk' duty calculation.

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Key Import Tax Benchmarks
Duty Relief Threshold£135 Intrinsic Value
Gift VAT Relief£39 Private Gift
Low-Value Sales VATCollected at Point of Sale
Standard Import VAT20% on Landed Cost
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