Destination

Import duty and taxes in United Kingdom

UnsupportedStaledataset v4.0.1607verified 2026-09-22

Core data is missing or not current. Calculations are not offered as verified.

LandedGrid does not currently calculate for United Kingdom.

The rules below are documented for reference; see the coverage matrix for what is needed to enable it.

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 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.

Full capability matrix

Import duty and taxes in United Kingdom

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