UK Import Duty & VAT Calculator

See UK customs duty and import VAT due on a parcel, including the £135 rule and the £39 gift allowance.

Your numbers

Goods value

Shipping and insurance to the UK

This is a gift, not a commercial sale

Duty rate

Only charged above £135. Look up your product's commodity code on the UK Trade Tariff for the real rate.

UK VAT rate

20% is the standard rate. Some goods (books, most children's clothes and more) are zero-rated: check HMRC's rate for your product.

Your result · updates as you type

Due to the courier or Royal Mail before delivery

£54.40

Above £135, normal import rules apply: £12.00 customs duty plus £42.40 import VAT, worked out on £200.00.

Couriers usually add their own disbursement fee for collecting this on top, which isn't included here. See the DDP vs DAP calculator to see what that adds.

Breakdown

Goods value: £180.00
Shipping and insurance: £20.00
Customs value: £200.00
Customs duty (6%): £12.00
Import VAT (20% of value + duty): £42.40
Due before delivery: £54.40
Total landed cost: £254.40

Three bands, three different outcomes

Gifts worth £39 or less: no VAT and no customs duty.
Goods worth £135 or less (not a gift): no customs duty. If the seller is registered to charge UK VAT, it was already collected at checkout, so nothing is due on delivery.
Goods worth over £135: normal rules apply. Customs duty is charged on the customs value, then import VAT is charged on the value plus duty.

Example: the default numbers (£180 goods, £20 shipping, over £135)

Customs value: £180 + £20 = £200.00
Duty: 6% × £200: £12.00
Import VAT: 20% × (£200 + £12): £42.40

Due before delivery: £54.40, on top of the £200 already paid, for a total landed cost of £254.40.

By contrast, a £95 order with £8 shipping stays under £135, so £0 is due at the border: the £19.00 of VAT (20% of £95) was already charged by the seller at checkout, if they're VAT-registered.

What this means for your store

Selling into the UK from abroad? If your typical order is £135 or less, register to charge UK VAT at checkout so customers see one final price with nothing due on delivery.
Buying stock or samples from abroad? Use this to budget the landed cost of an import, not just the invoice total.
Northern Ireland has different rules for goods considered "at risk" of moving into the EU. This calculator covers goods arriving in Great Britain.

Questions people ask

What is the UK's £135 import threshold?

The value below which UK VAT is charged by the seller at the point of sale instead of at the border, and no customs duty applies. Above £135, normal import VAT and duty rules apply instead.

Is the £135 threshold based on the goods value or the total including shipping?

The gov.uk guidance applies it to the value of the goods; shipping is a separate consideration for VAT once you're above the threshold and normal import VAT is calculated on goods plus shipping and insurance.

What counts as a gift for the £39 allowance?

A genuine gift between private individuals, sent occasionally, not paid for by the recipient. It doesn't apply to goods you've bought for yourself or anything commercial, and excise goods (alcohol, tobacco) never qualify.

Do I still pay a fee even if duty and VAT are £0?

Possibly. Some couriers charge a handling or admission fee for processing any international parcel, separate from duty and VAT. Check with your specific carrier.

What VAT rate should I use?

20% is the UK's standard rate. Some goods, like most children's clothes, books and certain medical items, are zero-rated. Check HMRC's VAT rate for your specific product before relying on the default.

Last reviewed 30 September 2026.

Sources: gov.uk: Tax and customs for goods sent from abroad · gov.uk: VAT and overseas goods sold to customers in the UK using online marketplaces