1. What is UK Import Duty?

UK import duty is a tax charged on goods imported from outside the UK. The amount depends on the type of goods, their value (CIF), and country of origin. VAT is also charged on most imports.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• \( CIF \) — Cost, Insurance, and Freight value of goods
• \( Duty Rate \) — Percentage duty rate for the goods
• \( VAT \) — Value Added Tax calculated on (CIF + Duty)

Explanation: The calculation first determines the duty amount, then calculates VAT on the total of CIF value plus duty.

3. Importance of Accurate Calculation

Details: Accurate duty calculation helps businesses price imported goods correctly, avoid unexpected costs, and ensure compliance with UK customs regulations.

4. Using the Calculator

Tips: Enter CIF value in GBP, duty rate as a percentage (check UK tariff schedule), and current VAT rate (usually 20%). All values must be valid positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: What is CIF value?
A: CIF stands for Cost, Insurance, and Freight - the total value of goods including shipping and insurance costs to the UK border.

Q2: How do I find the correct duty rate?
A: Check the UK Trade Tariff or use the government's online tariff tool based on the goods' commodity code.

Q3: Is VAT always charged on imports?
A: Most goods are subject to VAT, but some items like books and children's clothing may be zero-rated.

Q4: Are there additional fees?
A: Customs handling fees may apply (usually £12-£25) which aren't included in this calculation.

Q5: Can I get duty relief?
A: Some goods qualify for preferential rates under trade agreements or duty relief schemes.