UK Import VAT Calculator with Duty & Costs

How this calculation works

Duty = confirmed customs value × duty rate / 100.
VAT base = customs value + duty + additional tariffs/excise + additional VAT-base costs.
Import VAT = VAT base × VAT rate / 100.

Amounts use two decimal places. VAT extraction rounds the net price and uses the remainder as VAT so the figures reconcile. Other tax charges round to the nearest cent, half up. Per-unit landed costs show four decimal places.

Worked example

Illustrative example: customs value GBP 1,120, assumed duty 5% (GBP 56), and GBP 50 of additional VAT-base costs give a VAT base of GBP 1,226. At an assumed 20% VAT rate, VAT is GBP 245.20. With GBP 25 of separately confirmed costs outside the VAT base, the valuation-based total is GBP 1,496.20.

What to confirm before using the result

HMRC requires the customs value plus applicable duties and incidental expenses, including relevant destination costs. Enter only expenses not already included. This does not decide tariff classification, reliefs, low-value consignment treatment, Northern Ireland rules, excise rates or postponed VAT accounting. The valuation-based total is not necessarily the commercial purchase cost or cash due at the border.

These are arithmetic estimates using your inputs, not tax advice or a filing service. Confirm the transaction’s tax treatment with the relevant authority or adviser. Calculations run in this page; refresh clears the inputs.

Use the result in your trade documents

Download the CSV to keep the inputs and assumptions with your order. After checking the result, enter the appropriate tax amount in your document draft. Opening the editor does not import this estimate or overwrite an existing order.