UK Customs and Import Duties Explained
Since Brexit, anything sent to the UK from outside the country may be subject to customs duty and import VAT. If you have ever had a parcel held at customs or been hit with an unexpected charge, this guide explains why and how to avoid surprises.
Quick Price Check
Enter your postcodes to see live prices from 20+ couriers.
The Key Thresholds
| Value of Goods | What You Pay |
|---|---|
| Up to 39 pounds | No duty or VAT (gift threshold) |
| Up to 135 pounds | Import VAT (20%) but no customs duty |
| 135 to 630 pounds | Customs duty (flat 2.5%) + import VAT (20%) |
| Over 630 pounds | Customs duty (varies by product) + import VAT (20%) |
The value includes the price of the goods plus shipping costs. These thresholds apply to goods sent from outside the UK to individuals.
Import VAT
Import VAT is charged at the standard UK rate of 20% on most goods. It is calculated on the total value of the goods plus any customs duty charged, plus the shipping cost. So if you buy a 100 pound item with 10 pounds shipping and 2.5% duty, the VAT is calculated on 100 + 10 + 2.75 = 112.75 pounds. The VAT would be 22.55 pounds.
For online purchases under 135 pounds, the seller should collect VAT at the point of sale. Many large retailers like Amazon and eBay now handle this automatically. If VAT was charged at checkout, you should not be charged again at customs.
Customs Duty Rates
Customs duty rates vary by product type and are classified using commodity codes. Common rates include:
- Clothing and textiles: 6.5% - 12%
- Electronics: 0% - 3.7%
- Footwear: 3.5% - 17%
- Food and drink: varies widely, some products have specific duties
- Books and printed materials: 0%
You can look up the exact duty rate for any product using the UK Trade Tariff tool on GOV.UK. Search by product description or commodity code.
The Courier Handling Fee
On top of customs duty and VAT, most couriers charge a handling fee for clearing your parcel through customs. Royal Mail charges 8 pounds, DHL charges around 11 pounds, and FedEx and UPS charge 12-15 pounds. This is the courier fee, not a government charge. There is no way to avoid it when duty is owed, although you can clear goods yourself through HMRC to avoid the courier fee (this is rarely worth the effort for personal shipments).
How to Avoid Surprises
- Check if the seller collects VAT at checkout (most large platforms do now)
- Factor in duty and VAT before purchasing from overseas
- For gifts, ensure the sender marks the customs form correctly as a gift
- Keep the item value honest on customs forms (false declarations are illegal)
- Consider buying from UK-based sellers to avoid customs entirely
- Use a duty calculator to estimate costs before ordering