Trade route
Import duty from Canada to United Kingdom
Calculates source-backed duty, tax and fees. Not fully verified: quota handling. Affected results are marked conditional, need user input, or show unresolved components.
Calculate Canada → United Kingdom
Customs valuation
CIF-type basis — transport and insurance to the border are included
Transaction value (Method 1): the price paid or payable, adjusted to include transport, insurance, loading and handling costs up to the place of introduction into the UK, plus statutory additions.
Taxation (Cross-border Trade) Act 2018, s.16; Customs (Import Duty) (EU Exit) Regulations 2018 · HM Revenue & Customs
Customs exchange rate
HMRC publishes monthly customs exchange rates (currency units per £1) that must be used to convert foreign-currency values for customs duty and import VAT. LandedGrid ingests the official monthly file and applies the rate for the calendar month of the calculation date.
Applicable date: Calendar month of the declaration (HMRC monthly period rate).
Taxes and government fees on import
- Import VATnot machine-calculable
Base: customs value + duty + additional duties + trade remedies + excise + inland freight to destination
Value Added Tax Act 1994, s.21
Low-value consignments
Consignments valued at £135 or less: VAT is charged by the seller (or online marketplace) at the point of sale rather than at the border, and customs duty is not charged. The £135 limit applies to the value of the total consignment, not to individual items.
In force from 2021-01-01 · VAT and overseas goods sold directly to customers in the UK
What the origin — Canada — changes
The standard (MFN / third-country) rate applies to goods from Canada unless a measure for that origin says otherwise. Three kinds of measure depend on origin, and the calculator above resolves each for your tariff code and date:
- Preferences. Where United Kingdom grants a preferential rate to Canada under a trade agreement or scheme, it is shown as a separate scenario. It applies only if the goods meet the rules of origin and you hold proof. How preferential origin works.
- Trade remedies. Anti-dumping and countervailing measures aimed at Canada are held in the tariff data and are surfaced with their producer-specific conditions. About trade remedies.
- Additional tariffs. Origin-based additional duties in the tariff are applied automatically.
What LandedGrid does not calculate for this destination
- quotas: First-come-first-served quota balances are checked per request with a 24-hour cache. Licence-managed or unavailable balances remain unresolved; in-quota rates are conditional on allocation.
- excise: Excise duty measures are read from the UK Trade Tariff where present; rates that depend on alcoholic strength or product composition are flagged for review rather than calculated.
- regulatory: Import control measures attached to the commodity in the UK Trade Tariff are listed. Product safety, labelling and sector rules outside the tariff are not covered.
- Northern Ireland (Windsor Framework) movements are not modelled; results are for Great Britain imports.
- Import VAT rate is read per commodity from the HMRC Trade Tariff API at calculation time and cached for 24 hours.
Related
Other origins into United Kingdom
- China → United Kingdom
- Türkiye → United Kingdom
- Vietnam → United Kingdom
- India → United Kingdom
- Germany → United Kingdom
- United States → United Kingdom
- Japan → United Kingdom
- South Korea → United Kingdom
- Mexico → United Kingdom
- Italy → United Kingdom
- Thailand → United Kingdom
- Indonesia → United Kingdom
- Bangladesh → United Kingdom
- Poland → United Kingdom
- Taiwan → United Kingdom
- Malaysia → United Kingdom
- Australia → United Kingdom
- France → United Kingdom
From Canada elsewhere
Product headings in United Kingdom
Customs value · Exchange rate · Low value · Import tax · Trade agreements · Sources
united-kingdom