How to find the duty rate for your item

The duty rate depends on what the item is and where it comes from. Here is how to look it up and use it.

What a commodity code is

A commodity code is a reference number for a type of product. It tells customs what the goods are, and that decides the rate of customs duty and import VAT, plus any reduced rate that may apply. The first 6 digits are the same worldwide. Each country adds its own detail after that, so use the UK Trade Tariff for the full UK code.

How to look one up

Open the UK Trade Tariff on GOV.UK. It is the official service for finding a commodity code and checking whether duty or VAT is due.
Describe your product. Have the type of product, what it is used for, what it is made of, how it is made and how it is packaged ready. Material matters a lot for clothing and footwear.
Choose the closest match. If you are not sure, use the A to Z index of classified goods, or read GOV.UK's guidance on finding commodity codes for hard to classify goods.
Read the duty rate shown for that code, and check whether a trade agreement or other measure lowers it.

Where the origin matters

The rate depends on the type of goods and on where they came from. The Tariff also shows whether you could pay less duty because the goods are covered by a trade agreement. That is why the same product can carry different duty from different countries.

How the charges are worked out

Customs duty is based on the price paid for the goods plus postage, packaging and insurance. Non-excise goods worth £135 or less carry no duty.
Import VAT is worked out on the customs value, plus any incidental costs up to the first UK destination such as transport and insurance, plus any customs duty. The standard rate is 20%.

A worked example

A jacket costs £200, with £20 postage, so the value is £220. Suppose the code shows a 12% duty rate. Duty is £26.40. VAT is 20% of £246.40, which is £49.28. Total import charges are £75.68, before any courier handling fee. The 12% is an illustration. Look up your own code for the real rate.

If you cannot decide on a code

Do not guess low. A wrong code can mean a wrong bill. GOV.UK links a service where you can ask HMRC for advice on classifying your goods. A seller or a customs agent may also know the code for a product they ship often.

A change coming: the UK Government has confirmed that the £135 customs duty relief will end by October 2028 (announced 23 June 2026). Nothing changes yet, and this page reflects today's rules. See the government's reforming customs rules for low value imports page.

Frequently asked questions

What is a commodity code and why does it matter?

It is a reference number for a type of product. It decides the rate of customs duty and import VAT, and any reduced rate that may apply, so the right code gives the right bill.

How do I find the duty rate for something I am buying from abroad?

Use the UK Trade Tariff on GOV.UK. Describe the product, including what it is made of, find the commodity code, and read the duty rate. Check whether a trade agreement lowers the rate for the country the goods come from.

What are import VAT and duty calculated on?

Duty is based on the price paid plus postage, packaging and insurance. Import VAT is worked out on that customs value plus transport and insurance costs up to the first UK destination and any duty. For non-excise goods worth £135 or less there is no duty.

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