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UK Import Duty Calculator
Enter the consignment value, freight and duty rate. The calculator applies the £135 duty relief and UK VAT at 20%, then shows the landed cost and the effective rate.
The £135 line is duty relief, not a tax break
A consignment at or below £135 avoids customs duty, but VAT still applies from the first pound. For business-to-consumer sales of goods valued at £135 or less, an overseas seller is responsible for charging UK VAT at the point of sale, and there is no registration threshold available to a non-established seller.
Above £135, both duty and VAT apply, and the carrier usually collects the VAT plus a disbursement fee at the border. The change in collection point matters for cash flow: checkout VAT is collected from the buyer immediately, while import VAT is paid by the importer and reclaimed only if entitled.
The relief is under review
The government consulted in late 2025 on reforming the customs treatment of low-value imports, with implementation targeted by March 2029 at the latest. A seller building a long-term UK price should treat the current £135 line as temporary rather than structural.
The calculator still applies the current rule because that is what shipments face today, but the result should not be baked into a multi-year price without a margin buffer for the change.
Frequently asked questions
Is a £135 parcel free of tax?
No. It is free of customs duty, but UK VAT at 20% still applies. For B2C sales at or below £135 the seller usually collects that VAT at checkout.
Who charges the VAT?
For B2C consignments up to £135, the overseas seller charges UK VAT at the point of sale. Above £135, import VAT is normally collected at the border, often through the carrier.
Will the £135 relief be removed?
It is under consultation, with implementation targeted by March 2029 at the latest. No change applies yet; check the current guidance before relying on the relief.
Ask a compliance question
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