Brexit Import Cost Calculator
Enter your shipment details to calculate the full landed cost of importing goods into the UK after Brexit. The calculator works out the CIF (Cost, Insurance, Freight) value, customs duty at the applicable rate, import VAT, and any additional compliance or brokerage fees. Switch between UK-EU (Trade and Cooperation Agreement) and rest-of-world shipments, or enter any custom duty rate.
How UK import costs are calculated after Brexit
Since 1 January 2021, the UK has operated its own customs regime under the UK Global Tariff (UKGT), replacing the EU Common External Tariff. Every imported shipment is assessed for three main charges: customs duty, import VAT, and any additional fees such as customs brokerage or port handling. Customs duty is calculated on the CIF value of the goods, which is the invoice price plus the cost of shipping and insurance to the UK border. Import VAT is then charged on the CIF value plus customs duty. Most goods attract the standard 20% VAT rate, though food, children's clothing, and certain medical goods may be zero-rated or reduced-rated. Compliance and brokerage fees cover the cost of preparing and submitting the customs declaration. For businesses importing regularly, these fees can be managed through a deferment account or Customs Comprehensive Guarantee.
UK-EU trade under the Trade and Cooperation Agreement
The UK-EU Trade and Cooperation Agreement (TCA), in force since 1 January 2021, provides for 0% tariffs on goods traded between the UK and EU, but only if they meet the relevant rules of origin. To claim preferential treatment, the exporter must be able to demonstrate that the goods genuinely originate in the UK or EU through a supplier's declaration, a statement of origin, or Registration of Exporters (REX) scheme certification. If the rules of origin cannot be satisfied, for example because components were sourced from a third country and insufficient processing took place, the goods must pay the standard MFN duty rate under the UKGT. This is particularly relevant for manufactured goods with complex global supply chains, such as electric vehicles, where battery-cell origin requirements have been a contentious issue.
The de-minimis threshold and low-value imports
Goods valued at or below GBP 135 are exempt from customs duty under the UK's low-value consignment relief (de-minimis threshold). However, import VAT still applies to most goods above the GBP 15 gift relief threshold. Since July 2021, overseas sellers and online marketplaces are responsible for collecting and remitting this VAT at the point of sale for consignments at or below GBP 135, rather than collecting it at the border. Goods above GBP 135 are subject to the full customs process: duty on the CIF value plus import VAT on the VAT assessment value. For regular importers, the Postponed VAT Accounting (PVA) scheme allows import VAT to be declared and reclaimed on the same VAT return rather than paid upfront at the border, which improves cash flow significantly.
Practical tips for reducing post-Brexit import costs
Several strategies can help reduce or defer post-Brexit import costs. First, check your commodity codes carefully on the UK Trade Tariff, as misclassification can result in paying the wrong duty rate. Second, explore whether your goods qualify for duty suspension, reduced rates under a trade agreement, or any applicable tariff quotas. For EU imports, ensure your supplier can provide valid proof of origin so you can claim the 0% TCA rate. For non-EU imports, consider whether Inward Processing Relief (IPR) applies if you are processing goods for re-export. Finally, VAT-registered businesses can reclaim import VAT, so the effective VAT cost is zero for most businesses, though cash flow is affected unless Postponed VAT Accounting is used.
UK Global Tariff: typical duty rates by commodity
| Commodity type | Typical duty range | Notes |
|---|---|---|
| Food & drink | 0 - 17.6% | Varies widely; some fresh produce at MFN rates |
| Clothing & textiles | 0 - 12% | Most adult clothing at ~12% |
| Electronics | 0 - 3.7% | Most IT goods duty-free under ITA |
| Footwear | 0 - 17% | Leather footwear typically 10-17% |
| Toys & games | 0 - 4.7% | Most items 0%; some toys 4.7% |
| Vehicles & parts | 0 - 6.5% | Cars 6.5%; parts 0-4.5% |
| Furniture | 0 - 5.6% | Upholstered seating up to 5.6% |
| Cosmetics | 0 - 6.5% | Perfume up to 6.5% |
Approximate MFN duty rates under the UK Global Tariff (2026). Exact rates depend on the 10-digit commodity code. EU-origin goods qualifying under the TCA may attract 0% duty.
Frequently asked questions
Do I still pay import duty on goods from the EU after Brexit?
Under the UK-EU Trade and Cooperation Agreement, goods originating in the EU can be imported into the UK at 0% customs duty, as long as they meet the rules of origin. If the goods do not meet origin requirements, they are subject to the UK Global Tariff MFN rate, which varies by commodity. Import VAT applies to EU goods regardless of origin.
What is the GBP 135 de-minimis threshold?
Goods with a customs value of GBP 135 or less are exempt from customs duty. However, import VAT still applies unless the goods qualify for gift relief (under GBP 39). For commercial imports above GBP 135, both customs duty and import VAT are charged. The threshold covers the customs value (goods + freight + insurance to the UK border).
What is CIF value and why does it matter?
CIF stands for Cost, Insurance, and Freight. It is the standard customs valuation basis in the UK: the total of the goods' invoice price, the cost of insuring the goods, and the shipping cost to the UK border. Customs duty is calculated as a percentage of the CIF value, so higher freight or insurance costs increase the duty payable.
Can I reclaim import VAT?
VAT-registered businesses can usually reclaim import VAT as input tax on their VAT return, making the effective cost zero. The Postponed VAT Accounting (PVA) scheme allows businesses to declare and reclaim import VAT on the same return rather than paying it upfront at the border. Non-VAT-registered businesses and consumers cannot reclaim import VAT.
What are rules of origin and why do they matter?
Rules of origin determine where a product is considered to have been produced for trade agreement purposes. To claim the 0% TCA tariff on UK-EU trade, goods must genuinely originate in the UK or EU - meaning they were wholly obtained there, or underwent sufficient processing or manufacturing there. If the origin requirement is not met, the full UK Global Tariff rate applies.
What is the UK Global Tariff?
The UK Global Tariff (UKGT) is the UK's independent customs tariff that replaced the EU Common External Tariff from 1 January 2021. It sets the Most Favoured Nation (MFN) duty rates for goods imported from countries without a preferential trade agreement with the UK. The UKGT is searchable on GOV.UK using a commodity code or product description.