UK Import Duty & VAT Calculator 2026

Commercial imports under £135 get duty relief but still pay VAT (collected at the point of sale for many online purchases); gifts under £39 are relieved. Goods qualifying under a UK trade agreement (Japan, Australia, Canada, EU and others) can attract 0% preferential duty with valid proof of origin.

Example: £10,000 of goods with 6% duty = £600 duty. Import VAT at 20% on (£10,000 + £600) ≈ £2,120, plus ~£40 courier handling — about £12,760 landed before freight, or roughly 27.6% on top of the goods value.

Importing from China to the UK after Brexit

China has no trade agreement with the UK, so Chinese-origin goods pay the full UK Global Tariff rate for their commodity code — typically 0–12% for consumer products — with no preferential relief available. Since Brexit this is the same regime that now applies to EU imports without proof of origin, so the calculation is identical whether your goods ship from Shenzhen or arrive via a European consolidator: duty on the customs value, then 20% import VAT on the duty-inclusive total.

Two things catch China importers out. First, the £135 rule: consignments at £135 or less skip border duty but the seller or marketplace should charge UK VAT at checkout — while anything above £135 pays both duty and import VAT on arrival, so splitting an order can genuinely change the total. Second, certain Chinese goods (e-bikes, ceramic tableware, some steel and aluminium products) carry additional anti-dumping or safeguard duties on top of the standard tariff — check your commodity code in the UK Trade Tariff before ordering. VAT-registered businesses can use Postponed VAT Accounting to declare import VAT on their return instead of paying cash at the border.

Your duty rate hinges on your product's tariff code. Look it up with our Harmonized Tariff Schedule search — the international 6-digit HS root sits at the start of every country's tariff number — then paste the rate into the calculator above.