— Tax, VAT & Sales
Import Duty Calculator
Estimate the landed cost of an import after customs duty, import VAT or GST, and fees. Enter goods value, duty rate, and destination country to see each charge and the final cost.
Total landed cost
$1,260
- Import duty
- $50
- Import VAT / GST
- $210
- Customs value (CIF)
- $1,000
- Effective duty rate
- 5%
— Landed cost breakdown
| Item | Amount |
|---|---|
| Goods value | $1,000 |
| Import duty | $50 |
| Import VAT / GST | $210 |
| Total landed cost | $1,260 |
— How it works
Duty = customs value × duty rate (customs value is CIF — cost + insurance + freight — or FOB — goods only). Import VAT/GST = (customs value + duty) × VAT rate. Landed cost = goods + freight + insurance + duty + VAT + fees.
Duty, then VAT, then the landed cost
Importing stacks charges in a specific order. First, customs duty is charged on the “customs value” of the goods — usually the CIF value (cost plus insurance plus freight), though some regimes use FOB (the goods alone). Then import VAT or GST is charged not just on the goods but on the duty-inclusive value, so you pay tax on the duty itself. Add any processing fees and you have the landed cost: the true all-in price of getting the goods to your door, which can be well above the sticker value. The breakdown table shows each layer so nothing is a surprise at the border.
Worked example — £1,000 of goods into the UK, 5% duty: Duty = 5% × £1,000 = £50. Import VAT = 20% × (£1,000 + £50) = £210. Landed cost = £1,000 + £50 + £210 = £1,260 — 26% more than the goods value.
CIF vs FOB, and why the duty rate is hard to find
The CIF/FOB choice matters because it sets what duty is charged on. Most countries (the EU, India and many others) value goods on CIF, so freight and insurance are dutiable; a few use FOB. On a CIF basis your effective duty rate on the goods alone is higher than the stated rate, because the base is bigger. The duty rate itself is the genuinely hard part: it depends on the product’s HS (Harmonised System) code and the destination’s tariff schedule, and can range from 0% to well over 30%. There is no universal rate — this calculator takes the rate you look up, rather than guessing it.
Import VAT, the US exception, and de minimis
Most countries levy import VAT or GST at their standard domestic rate on the duty-inclusive value — 20% in the UK, 18% IGST in India, 10% in Australia. The big exception is the United States, which has no VAT, so a US import is just duty plus small fees (like the Merchandise Processing Fee). Many countries also have a de minimis threshold below which low-value imports are exempt from duty and/or VAT, though these have been shrinking. Pick the destination for its VAT rate, or override it, and remember the duty rate must come from the official tariff for your specific product.
— Reader questions
How is import duty calculated?
Multiply the customs value of the goods by the duty rate for that product. The customs value is usually CIF — cost plus insurance plus freight. So £1,000 of goods at 5% duty (CIF) is £50 of duty, before import VAT.
What is the total landed cost?
The all-in cost of an import: goods + freight + insurance + duty + import VAT/GST + fees. For £1,000 of goods into the UK at 5% duty, that is roughly £1,260 once 20% import VAT is added.
What is the difference between CIF and FOB?
CIF (cost, insurance, freight) includes shipping and insurance in the value duty is charged on; FOB (free on board) uses the goods value alone. Most countries value imports on CIF, which makes the effective duty on the goods a little higher.
Is import VAT charged on the duty too?
Yes. Import VAT/GST is charged on the duty-inclusive value — the customs value plus the duty — so you effectively pay tax on the duty. The US is the exception, having no VAT (just duty and small processing fees).
How do I find the duty rate for my product?
It depends on the product’s HS (Harmonised System) code and the destination country’s tariff schedule, ranging from 0% to 30%+. Look it up in the official customs tariff for the destination, then enter it here — there is no single universal rate.