Work out the Customs Duty and import VAT on goods sent to Great Britain from outside the UK. Enter the price,
postage and the duty rate from the Trade Tariff.
Your goods
The rate depends on the type of goods and where they came from. Look up your commodity code in the Trade Tariff.
Duty and VAT to pay
Enter the price of the goods to see the duty and VAT.
Share
What you pay on goods sent to Great Britain
Goods
Customs Duty
VAT
Bought by you, worth £135 or less, not excise
None
Included in the price by the seller
Gift worth £39 or less
None
None
Gift worth more than £39, up to £135
None
Paid to the delivery company
Worth more than £135
At the Trade Tariff rate, on goods plus postage, packaging and insurance
Paid to the delivery company, on goods, postage and duty
Excise goods (alcohol, vapes, tobacco)
At any value, plus Excise Duty
Paid to the delivery company
The £135 relief is due to be removed
HMRC's July 2026 policy paper removes the £135 low-value imports relief and introduces new customs
arrangements for these goods. It comes into force on a day the Treasury appoints by regulations, by October 2028 at the
latest, so today's rules in this calculator still apply. Check GOV.UK before you rely on the £135 threshold
for goods you buy after the change.
Frequently asked questions
How is UK import duty calculated?
Customs Duty is charged on the price of the goods plus postage, packaging and insurance, at the rate for the type of goods and where they came from. VAT is then charged on the total package value, including the goods, postage, packaging and insurance, and any duty you owe, at the VAT rate that applies to your goods. Use the calculator above for both steps.
Do I pay import duty on goods worth £135 or less?
Not on non-excise goods sent to Great Britain: goods worth £135 or less carry no Customs Duty. Above £135 you pay the Customs Duty rate for the goods. Excise goods pay Customs Duty at any value.
Do I pay VAT on goods worth £135 or less?
If you bought the goods yourself and they are not excise goods, the seller includes VAT in the price you paid, so you do not pay it again on delivery. You pay VAT to the delivery company if the goods are gifts sent to you by someone else worth more than £39, or excise goods. Above £135, you pay VAT to the delivery company before delivery or when you collect the goods.
What is the UK VAT rate on imports?
VAT on imports is charged at the VAT rate that applies to the goods. For most goods that is the standard rate of 20%.
How do I find the Customs Duty rate for my goods?
Use the Trade Tariff service on GOV.UK to look up your commodity code. The rate depends on the type of goods and where they came from. The UK Global Tariff applies to all goods imported into the UK unless the country you are importing from has a trade agreement with the UK, an exception such as a relief or tariff suspension applies, or the goods come from a developing country covered by the Developing Countries Trading Scheme.
Are gifts from abroad free of duty and VAT?
VAT is not charged on gifts worth £39 or less. Gifts worth more than £39 are charged VAT, and the £135 Customs Duty threshold applies as for other goods. To count as a gift the goods must be described as gifts on the customs declaration, be for a birthday, anniversary or other occasion, be bought and sent between individuals (not companies) and be intended for personal use.
Is the £135 duty relief going to be removed?
Yes. HMRC has published a policy paper to remove the £135 low-value imports relief and introduce new customs arrangements for these goods. The measure will come into force on a day the Treasury appoints by regulations, by October 2028 at the latest. Until then the current rules above apply.
What if I do not pay the bill for my parcel?
Royal Mail, Parcelforce or the courier will send you a bill saying which fees you owe. They normally hold your parcel for about 3 weeks, and if you have not paid the bill by then, your parcel will be returned to the sender.
Do these rules apply in Northern Ireland?
No. This calculator follows the Great Britain rules. In Northern Ireland, goods sent from outside the UK and the EU are also charged Customs Duty if they are considered 'at risk' of entering the EU, so the result depends on the goods and the recipient.
An estimate for Great Britain. The delivery company's bill, based on the commodity code and customs value it
declares, is final. Excise Duty is not calculated.
