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Import VAT Calculator

When importing goods into the UK, VAT is charged on the customs value (cost + insurance + freight, known as CIF) plus any customs duty. This calculator helps importers, online sellers, and businesses sourcing goods from overseas estimate their total tax liability before goods arrive.

How it's calculated

Customs Duty = CIF Value × Duty Rate
Import VAT = (CIF Value + Duty) × 20%
Total Tax = Duty + Import VAT

Frequently Asked Questions

What is the CIF value used for import calculations?
CIF stands for Cost, Insurance, and Freight — the total value of the goods including shipping and insurance costs to the UK border. HMRC uses CIF as the basis for customs duty calculation.
Can I reclaim import VAT on my VAT return?
Yes — if you are VAT-registered, you can reclaim the import VAT as input tax on your VAT return, provided the goods are used for your taxable business activities.
How do I find the correct customs duty rate?
Use the UK Global Tariff on the HMRC website or the Trade Tariff tool at trade-tariff.service.gov.uk. Duty rates vary significantly by commodity code and country of origin.
What is Postponed VAT Accounting (PVA)?
Postponed VAT Accounting (PVA) allows VAT-registered UK importers to account for import VAT on their VAT return rather than paying it at the border. This improves cash flow significantly — instead of paying VAT upfront when goods arrive, you declare and simultaneously reclaim it on the same return. PVA is available for most imports and is automatic if your customs agent uses your EORI number. You'll receive a Monthly Postponed Import VAT Statement (MPIVS) from HMRC.
Do I pay import VAT on goods from the EU after Brexit?
Yes. Since 1 January 2021, goods imported from EU countries are subject to the same customs duty and import VAT rules as goods from the rest of the world. The previous VAT-free movement of goods between the UK and EU no longer applies. You'll need to make customs declarations, pay applicable duties, and account for import VAT — either at the border or via Postponed VAT Accounting if you're VAT-registered.