HMRC Trade & Customs£135 Threshold20% Import VAT
UK Customs Duty & Import VAT Calculator
Calculate 20% UK Import VAT and Customs Duty on international orders, parcels, and commercial imports under HMRC rules.
Import Duty & VAT Tax Estimator
Compute landed cost including duty, VAT, and shipping
£
£
Standard rate 2.5% to 12%
Landed Import Cost Breakdown:
Customs Duty
£6.25
2.5% Duty20% Import VAT
£57.25
20% on Total Landed CostTotal Delivered Cost
£343.5
Item + Ship + Duty + VATComplete Guide to UK Customs Duty & Import VAT
Goods sent from abroad to an address in the UK are subject to UK Import VAT and Customs Duty depending on the intrinsic value of the parcel.
HMRC Import Tax Threshold Matrix
| Parcel Value | Customs Duty Status | UK Import VAT Status |
|---|---|---|
| Up to £135 | Exempt (No duty payable) | 20% VAT charged at point of sale |
| Over £135 | Customs Duty payable (0% to 25%) | 20% Import VAT charged at UK border |
Frequently Asked Questions
Goods imported into the UK with a value of £135 or less are exempt from Customs Duty, but 20% UK VAT applies at the point of sale. Goods valued over £135 incur both 20% Import VAT and Customs Duty (ranging from 0% to 25% depending on commodity code).
UK Import VAT (20%) is calculated on the total landed cost: Item Price + Shipping/Freight Costs + Insurance + Customs Duty.
Gifts sent from a private individual abroad to a private individual in the UK are exempt from Import VAT and Customs Duty if the value is £39 or less.