Shipcost Lab · Customs duties

Import duty & VAT calculator — UK, EU & US

Updated 2026-10-01 · pinned tariff snapshot · reproducible

Estimate customs duty, import VAT, and total landed cost for a shipment into the UK, an EU member state, or the United States. Uses a pinned tariff snapshot, dated in every result, so the numbers are reproducible.

Landed-Cost Assessment
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Pro-forma estimate
Valuation basis
CIF / FOB
Tariff snapshot
2026-10-01

Shipment details

Drives trade remedies (anti-dumping, US Section 301 warnings) and detects intra-zone movements with no customs border.

Only a small, representative set of consumer-goods HS6 rows is in the offline snapshot — for any other product use the official tariff portals (GOV.UK Trade Tariff, EU TARIC, USITC HTSUS).

Every line is computed by the in-tool formula from the pinned tariff snapshot — no figure is entered by hand. Re-check the official destination portal before relying on the total.

How landed cost is calculated

Landed cost = customs value × duty rate + import VAT/GST + clearance fees. The customs value is CIF (goods + insurance + freight) for the UK and the EU, and FOB (goods value only) for the US. Duty is that value times the MFN rate for the HS6 code; import VAT is charged on the duty-inclusive amount (the US levies no federal import VAT). The figures on the right are computed live by the tool's verified formula — they are a planning estimate, not a binding customs ruling, and the destination jurisdiction sets the final assessment at import.

Estimate only — not tax or legal advice. Carrier brokerage/disbursement fees, US Section 301/232 actions, excise, and preferential-origin rates are not in the headline figure; the ledger flags them where relevant. Always verify on the destination's official tariff portal before paying.

How the calculation works

  1. Pick the destination (UK, EU member state, or US), the origin of the goods, and the HS6 product code. The HS code and destination drive the MFN duty rate; the origin drives trade remedies (e.g. EU anti-dumping on bicycles from China) and intra-zone detection.
  2. Enter goods value, freight, insurance, and quantity in any of GBP, EUR, or USD — the calculator converts at the pinned snapshot rate.
  3. Customs value uses CIF (cost + insurance + freight) for the UK and EU, and FOB (cost only) for the US. For US entry dates from 24 Jul 2026 the tool adds the Section 301 forced-labor duty for the origin country (China 12.5%, the UK 10%, the EU topped up to a combined 10%) instead of the old 10% Section 122 surcharge, which lapsed that day. VAT base then adds duty on top.
  4. Low-value rules apply automatically by calculation date: ≤ £135 UK (no duty, VAT at the point of sale) and ≤ €150 EU. An EU consignment of €150 or less pays no duty up to 2026-06-30; from 2026-07-01 the tool charges the flat €3 per item that Council Regulation (EU) 2026/382 sets for online sales to EU consumers, and the normal duty rate for other commercial imports (choose the sale type in the form; a non-commercial gift between private individuals stays duty-free up to €45 and is not modelled). The US de minimis ($800, Section 321) is SUSPENDED since 2025-08-29 (Executive Order 14324) — US duty applies from $0.

What this calculator covers — and what it leaves out

Covered: per-jurisdiction MFN customs duty and import VAT for consignments entering the United Kingdom, an EU member state (Germany, France, Netherlands, Italy, Spain, Belgium, Poland), or the United States, across a small representative set of consumer-goods HS6 codes. Low-value rules are applied automatically: UK £135 point-of-sale VAT, and for EU consignments of €150 or less no duty up to 2026-06-30, then the flat €3 per item on online sales to EU consumers or the normal duty rate on other commercial imports. US estimates include the 10% Section 122 global surcharge for calculation dates before its statutory lapse on 2026-07-24, and from that date the Section 301 forced-labor duty for the origin country (12.5% China, 10% United Kingdom, EU topped up to a combined 10%); the US $800 de minimis is suspended (EO 14324, since 2025-08-29) so duty is computed from $0. One trade remedy is modelled: the EU 48.5% anti-dumping duty on bicycles originating in China.

Not modelled (flagged in the result where relevant): US Section 301 China tariffs and Section 232 actions, US framework-agreement rate caps (e.g. the 2025 US–EU framework), excise duties (alcohol, tobacco, fuel), the EU €45 duty relief for non-commercial gifts between private individuals (Regulation (EC) No 1186/2009, Art. 25-26), other anti-dumping or countervailing measures, tariff quotas, preferential-origin reductions under trade agreements, carrier brokerage and disbursement fees, and destination-specific handling charges. If your goods may be touched by any of these, treat the figure here as a floor, not a final landed cost.

Built for e-commerce sellers, small importers, and cross-border shoppers who need a defensible planning number before committing to a shipment — without creating an account or sharing any data.

Data freshness & methodology

Dataset snapshot: 2026-10-01. Each rate row carries its own last-verified date; rows not re-verified on the snapshot date surface a staleness warning next to the result instead of a blanket freshness claim.

How the numbers are calculated
  • Duty rates are MFN, held per jurisdiction (UK Global Tariff, EU TARIC, USITC HTSUS) — one rate per HS6 per jurisdiction. Where a jurisdiction's rate is not in the snapshot, the duty line is excluded and flagged rather than borrowing another jurisdiction's rate.
  • Customs value is CIF (goods + freight + insurance) for the UK and EU; the US uses FOB (goods value only). Duty = customs value × (MFN rate + the applicable US across-the-board layer + any modelled trade remedy, e.g. EU anti-dumping on bicycles originating in China). For US destinations that layer is the 10% Section 122 surcharge for calculation dates before its 2026-07-24 statutory expiry, and the Section 301 forced-labor duty from 2026-07-24 onward — 12.5% for China, 10% for the United Kingdom, and a top-up to a combined 10% for the EU (nothing when the MFN rate already exceeds it). Import VAT = (customs value + duty) × VAT rate.
  • Currency conversion uses the exchange rate pinned in the same snapshot, so a given input always reproduces the same output.
  • Low-value thresholds applied: UK £135 (no duty; the seller charges VAT at the point of sale) and EU €150. For EU consignments of €150 or less the tool applies no duty to calculation dates up to 2026-06-30; from 2026-07-01, a flat €3 per item on online sales to EU consumers (Council Regulation (EU) 2026/382, Art. 2, "until 1 July 2028"; the Commission's guidance applies the normal rate after that date, so 1 July 2028 still pays €3; an item is the goods sharing one tariff classification, description and, where declared, origin, per Delegated Regulation (EU) 2026/1022, so one product line is one item) and the normal duty rate on other commercial imports. A non-commercial gift between private individuals stays duty-free up to €45 (Regulation (EC) No 1186/2009, Art. 25-26); the tool does not model it. VAT is charged on the customs value plus duty in every UK and EU case. Without IOSS that is the import VAT base. With IOSS, and under the UK £135 rule, the seller charges VAT on the price the buyer pays, delivery, insurance and any duty passed on included (Directive 2006/112/EC, Art. 73 and 78; for the UK, the delivered-goods rule of HMRC VAT Notice 700/24): the tool assumes the seller charges all three to the buyer. IOSS does not cover goods subject to excise duty, such as wine (Art. 369l), so the tool prices those as sales without IOSS. The US has NO de minimis: Section 321 ($800) is suspended for all countries since 2025-08-29 under Executive Order 14324, so US duty applies from $0.
  • Not included in the number (but flagged in the result when relevant): US Section 301 China tariffs (typically +7.5% to +25% by product list), excise duties on alcohol, preferential FTA rates, and US framework-agreement caps (e.g. the 2025 US–EU framework).

Import duty & VAT — frequently asked questions

Is the US $800 de minimis exemption still in effect in 2026?

No. Executive Order 14324 suspended the Section 321 de minimis exemption for shipments from all countries with effect from August 29, 2025, and the suspension was continued in February 2026 (Federal Register 2025-16802 and 2026-03829; verified 2026-06-11). Customs duty now applies from the first dollar: even a $50 parcel owes duty at the MFN rate, plus the across-the-board layer in force on the entry date — the 10% Section 122 surcharge until 24 July 2026, and the Section 301 forced-labor duty (10% or 12.5% by country of origin) from that date. This calculator therefore applies no US low-value relief at any goods value.

How much is US import duty on clothing in 2026?

For cotton knit t-shirts (HS 6109.10) the US MFN rate is 16.5% (hts.usitc.gov, verified 2026-06-11). On top of that sits the across-the-board layer in force on your entry date. Before 24 July 2026 that was the 10% Section 122 surcharge, so $1,000 of Chinese-origin goods with $150 freight and $20 insurance had a $1,000 FOB customs value and $265 duty. From 24 July 2026 the Section 122 surcharge is gone and the Section 301 forced-labor duty applies instead: China is in the 12.5% tier, so the same shipment now owes $290 duty (16.5% + 12.5%) and $1,460 total landed cost. From the United Kingdom (10% tier) it is $265; from the EU it is $165, because EU goods are only topped up to a combined 10% and 16.5% already exceeds that. The older USTR Section 301 China product-list tariffs are NOT included in these figures and can add roughly 7.5% to 25% more depending on the list.

What replaced the 10% US Section 122 import surcharge?

The Section 301 forced-labor duty. The Section 122 surcharge was a global 10% ad-valorem charge on imports from all origins, in force from 24 February 2026 after the Supreme Court struck down the IEEPA tariffs in Learning Resources v. Trump (No. 24-1287). It expired on 24 July 2026 by operation of law, because Section 122 of the Trade Act of 1974 caps such a surcharge at 150 days absent congressional extension and none was enacted. At 12:01 a.m. ET the same day, USTR's Section 301 forced-labor action took effect on imports from 60 economies: 10% for Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, the United Kingdom and Trinidad and Tobago; 12.5% for the rest, including China, Hong Kong and Vietnam; and a top-up to a combined 10% for the EU and Taiwan (12.5% for Japan, South Korea and Switzerland) that applies only where the ordinary rate is below the target. There is no sunset date. Section 232 goods, semiconductors, pharmaceuticals, civil aircraft and informational materials such as printed books are exempt. Sources: USTR final action 23 July 2026 and CBP guidance CSMS #69326983 (HTSUS 9903.05.20–9903.05.84), verified 4 August 2026. The calculator switches between the two layers automatically on the entry date.

Do parcels under €150 still enter the EU duty-free?

Most do not, since July 1, 2026. Until June 30, 2026, consignments of €150 or less paid no customs duty, only import VAT (typically collected through IOSS). Council Regulation (EU) 2026/382 removed that relief from July 1, 2026 and, until July 1, 2028, charges a flat €3 per item on consignments of €150 or less sold online to EU consumers, whether the VAT is collected through IOSS or at import; without IOSS, goods that claim a preferential tariff rate pay that rate instead. An item is the goods sharing one tariff classification, description and, where declared, origin, not each unit (Delegated Regulation (EU) 2026/1022). Other commercial imports of €150 or less, such as a business purchase, pay the normal duty rate. A non-commercial gift sent by one private individual to another still enters duty-free up to €45 (Regulation (EC) No 1186/2009, Art. 25-26), a relief this calculator does not model. For everything else it applies the rule for the calculation date and the sale type you pick.

How does the UK £135 low-value rule work?

For consignments at or under £135, the seller charges UK VAT at the point of sale and no customs duty is charged at the border. The £135 test uses the goods' intrinsic value: the price the goods were sold for, not including transport or insurance costs unless they are included in the price and not separately shown on the invoice (HMRC guidance, VAT and overseas goods sold directly to customers in the UK). The calculator treats the freight and insurance you enter as amounts shown separately on the invoice, so it tests £135 on the goods value alone; if the invoice includes them in the price without showing them separately, enter them in the goods value instead. The VAT is still due on the price the buyer pays, delivery included (HMRC VAT Notice 700/24, delivered goods). Worked example: £100 of cotton t-shirts with £15 freight and £5 insurance, both charged by the seller and shown as separate lines on the invoice, owes £0 duty and £24 VAT (20% on £120), for a £144 landed cost. Above £135 the standard rules apply — duty on the CIF customs value, then VAT on the duty-inclusive amount (thresholds verified 2026-06-11).

What is the difference between CIF and FOB customs value?

The UK and EU compute duty on the CIF value — goods plus insurance plus freight — while the US uses the FOB goods value only, so freight never enters the US duty base. Example into Germany: €400 of roasted coffee (HS 0901.21, EU MFN 7.5% per TARIC, verified 2026-06-11) with €60 freight and €10 insurance gives a €470 CIF customs value, €35.25 duty, €96.00 import VAT (19% on €505.25), and a €601.25 total landed cost.

Are Section 301 tariffs and anti-dumping duties included in the estimate?

Only one trade remedy is modelled: the EU's 48.5% residual anti-dumping duty on bicycles originating in China (Implementing Regulation (EU) 2025/2146 of 22 October 2025, an expiry-review renewal of 2019/1379 with the residual rate unchanged; verified 2026-06-11). US Section 301 China tariffs (typically +7.5% to +25% by product list), Section 232 actions, other anti-dumping or countervailing measures, excise duties on alcohol and tobacco, and preferential FTA rates are NOT included — the result flags them where relevant, so treat the figure as a floor, not a ceiling.

This is an estimate, not advice

Actual duties, taxes, and fees are determined by the customs authority at import based on the declared customs value, classification, and origin. Tariff schedules change without notice (especially US Section 232/301 actions). Always verify against the official tariff portal for the destination jurisdiction before paying.

Gear for accurate declarations

Declaring the right weight and a clean packing list keeps customs from re-valuing your shipment. A few tools that help (optional):

Parcel shipping scaleDeclare accurate gross weight — carriers and customs re-bill on discrepancies.Thermal label printerPrint 4×6 carrier labels and customs CN22/CN23 forms at home.Packing-list document sleevesKeep the commercial invoice and packing list with the parcel for clearance.

Related ShipCost Lab tools

The duty figure is only as good as the classification and the customs value behind it. These siblings cover the steps before and after this calculator: