United Kingdom
Import VAT and GST in United Kingdom
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
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
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.