Browse all calculators →
Tax & Legal
Import Duty Calculator Self-Employment Tax Capital Gains Tax Effective Tax Rate
More
All Calculators Guides
UK customs duty + 20% VAT
EU 5 countries, correct VAT per country
US Section 321 $800 de minimis
AU GST 10% + AUD 1,000 threshold
CA GST/HST + CAD 40 threshold
Home›Calculators›Tax & Legal›Import Duty Calculator

Import Duty Calculator
UK, EU, US, Australia & Canada 2025

Calculate customs duty, VAT or GST, handling fees, and total landed cost for goods shipped internationally. Select your destination country, enter goods value and shipping, and see every charge itemised.

Destination
📦
Import Duty — United Kingdom
Shipment Details
£
Declared value of the goods as shown on the customs declaration / commercial invoice.
£
Cost of postage / courier delivery. Added to goods value to form the CIF (Cost + Insurance + Freight) base.
£
Insurance on the shipment. Also added to the CIF base. Usually zero for small parcels.
Goods Category & Duty Rate
📦
Select a category for a typical duty rate, or choose custom to enter your own.
%
Enter the duty rate for your goods. Find the exact rate at your country's official tariff portal.
EU VAT Country
🇪🇺
VAT is charged at the destination country rate on (CIF value + customs duty).
UK Settings
£
UK couriers typically charge £8–£25 to clear customs on your behalf. Royal Mail charges £8 + 2.5% of duty. DHL/UPS/FedEx charge £11–£25.
US Settings
%
US has no federal VAT. State use tax may apply — varies by state (0%–9.5%). Enter your state rate if applicable.
Australia Settings
%
Only applies to wine and wine-based products (29% of wholesale value). Leave 0 for all other goods.
Canada Settings
🇨🇦
GST/HST or PST rates vary by province. HST combines federal and provincial into one charge.
Total Landed Cost
—
goods + duty + VAT/GST + fees
—
total charges on top of goods value
CIF Value
—
goods + ship + insurance
Customs Duty
—
on CIF value
VAT / GST
—
on CIF + duty
Handling Fee
—
courier admin charge
Total Charges
—
duty + VAT + fees
Total Landed Cost
—
everything included
Step-by-Step Import Cost Breakdown
3 Scenarios — Different Goods Values
Half the Value
—
—
Your Shipment
—
charges on goods
Double the Value
—
—
Landed Cost Composition
Goods value
Shipping
Customs duty
VAT / GST
Fees
Total Charges at Different Goods Values
Goods ValueCIFCustoms DutyVAT / GSTTotal ChargesLanded Cost
Estimate only. Duty rates vary by specific HS tariff code, country of origin, trade agreements, and declared value. This calculator uses typical rates for illustration. Always verify with your carrier or customs authority before shipping. Actual charges may differ.
✦ Cal, AI Explanation
Cal is reviewing your import duty scenario...
💬 Ask Cal about import duty
Cal
Your import duty estimate is ready. Ask me about de minimis thresholds, how to find your HS code, or how to reduce import costs.

📦 De Minimis Thresholds 2025

UK: £135 — no customs duty below this. VAT applies from £0.
EU: €150 — no customs duty below this. VAT applies from €0 (since July 2021).
US: $800 — no duty or tax below this (Section 321). Note: changed for CN/HK goods in 2025 — verify current rules.
Australia: AUD 1,000 for customs duty. GST applies from AUD 0 for most imported services and low-value goods.
Canada: CAD 40 — duty and tax apply above this. Gifts: CAD 60 exemption.

Official Tariff Portals

UK: gov.uk/trade-tariff
EU: ec.europa.eu/taxation_customs/dds2/taric
US: hts.usitc.gov
Australia: abf.gov.au/tariff-classification
Canada: cbsa-asfc.gc.ca (tariff finder)

Related Calculators

Self-Employment Tax→ Effective Tax Rate→ Capital Gains Tax→

How import duty is calculated

Import duty (customs duty) is calculated on the CIF value of the goods — Cost + Insurance + Freight. You add the cost of the goods, any shipping fees, and insurance together to get the CIF value. The customs duty rate is then applied to this total. VAT or GST is then charged on the CIF value plus the customs duty, meaning you pay tax on the tax.

The calculation formula

CIF = Goods value + Shipping + Insurance. Customs duty = CIF × duty rate. VAT base = CIF + Customs duty. VAT = VAT base × VAT rate. Total landed cost = CIF + Customs duty + VAT + Handling fee.

CountryDuty-Free ThresholdVAT/GST ThresholdStandard VAT/GSTHandling Fee
UK£135£0 (always)20%£8–£25
EU (NL/BE/FR etc)€150€0 (since 2021)19%–25%€10–€25
United States$800N/A (no federal VAT)State tax 0–9.5%Varies
AustraliaAUD 1,000 (duty)AUD 0 (GST always)10%Varies
CanadaCAD 40CAD 405%–15% (HST)Varies

Frequently Asked Questions

What is the de minimis threshold and how does it work?+
The de minimis threshold is the value below which customs authorities do not collect import duty. In the UK, goods with a CIF value below £135 are exempt from customs duty — but not from VAT, which applies from £0. In the EU, the €150 threshold applies to customs duty only — VAT has applied on all imported goods since July 2021. In the US, the Section 321 de minimis threshold is $800, meaning most personal imports below this value enter duty and tax free. Note that the US de minimis rules for goods from China and Hong Kong changed in 2025 — check current CBP guidance for those shipments.
Why is VAT charged on the duty as well as the goods?+
The VAT or GST base for imported goods includes the customs duty amount. This is because VAT is a tax on the total cost of acquiring the goods, and customs duty is treated as part of that cost. In practice, this means you pay VAT on the import duty as well as the goods and shipping. For example, on £200 of goods with £24 of customs duty and 20% UK VAT: the VAT is calculated on £224, giving £44.80 of VAT, not £40 on the goods alone.
What is a handling fee and who charges it?+
When a courier or postal service clears goods through customs on your behalf, they typically charge an administration fee for doing so. In the UK, Royal Mail charges £8 plus 2.5% of the duty amount. DHL, UPS, and FedEx charge £11–£25 per shipment. This fee is separate from customs duty and VAT and is charged by the carrier, not the government. Some carriers also charge a disbursement fee for paying the duty on your behalf before collecting it from you on delivery.
How do I find the correct duty rate for my goods?+
Duty rates are determined by the Harmonised System (HS) tariff code for your specific goods. Every product has a unique HS code. In the UK, use the online Trade Tariff at gov.uk/trade-tariff. In the EU, use the TARIC database. In the US, use the Harmonized Tariff Schedule at hts.usitc.gov. The correct rate depends not only on the product category but also on the country of origin — preferential rates often apply under trade agreements. This calculator uses typical rates for common categories, but you should always verify the exact code for accurate figures.
Do trade agreements reduce import duty?+
Yes, significantly. Many countries have free trade agreements (FTAs) that reduce or eliminate duty on goods from specific origins. For example, the UK-Australia Free Trade Agreement progressively reduces tariffs. The EU has agreements with Japan, Canada, South Korea, and others. CUSMA (the replacement for NAFTA) covers trade between the US, Canada, and Mexico. To benefit from preferential rates, the goods must meet the agreement's rules of origin — generally meaning they are substantially manufactured or processed in the exporting country. The exporter must provide proof of origin documentation.