BEHIND THE NUMBERS
How this calculation works
Worked example
£200 goods + £20 freight = £220 customs value. At the example rate, duty is £11; VAT on £231 is £46.20. Including a £12 carrier charge gives £289.20.
Example result: £289.20
Why the £135 threshold uses a different value
The low-value threshold uses the value of the goods, while a duty calculation can also include shipping and insurance. The form keeps those amounts separate so a £130 item with £20 shipping is not automatically treated as a £150 item.
VAT at checkout or at import
For a qualifying purchase up to £135, the seller normally collects VAT. The result identifies that VAT separately from tax normally due to the carrier. The calculation does not subtract a deposit already paid to a seller.
Assumptions and rounding
- One ordinary non-excise parcel from outside the UK, with one ad-valorem duty rate.
- All prices are VAT-exclusive GBP except the explicitly VAT-inclusive carrier fee.
Questions about this calculator
Does the tool find the tariff code?
No. Use the official Trade Tariff link to establish the commodity code, origin conditions and applicable rate. A plausible product category is not enough to establish a customs rate.
Can I use this for Northern Ireland?
No. The tool rejects that destination rather than apply Great Britain rules to an NI movement. Risk of onward entry to the EU and the applicable tariff must be assessed separately.