Guide

UK import duty rules

Rules as of 2026-06, checked 2026-06-25 (version 2026.06.25-v1).

Threshold model

This estimate treats the £135 threshold as an item-value threshold for non-gift, non-excise consumer purchases sent to Great Britain. It does not model gifts, excise goods, Northern Ireland routing, business imports, or customs reliefs.

2026 de-minimis caveat

Low-value import and de-minimis rules are being reviewed across major markets during 2026, including the UK, the US Section 321 programme, and the EU €150 customs-duty threshold. Treat every figure here as indicative and always confirm the current rule with the official source before relying on it for a real shipment.

Other destination calculators

US import duty calculator — Section 321 de-minimis (historically USD 800).
Australian import duty calculator — GST-free customs duty under AUD 1,000.
Canadian import duty calculator — CUSMA courier de-minimis (duty CAD 150 / tax CAD 40 from US & Mexico).
German import duty calculator — EU import VAT on all goods; customs duty above EUR 150.
India import duty calculator — No general de-minimis (bona fide gifts up to ~INR 5,000 may be exempt).

Changelog

2026-06-25: Added US, Australia, Canada, and Germany (EU) rule files and moved UK, corridor, and category pages onto a single programmatic route.
2026-06-25: Added GB rules, category buckets, source URLs, and validator freshness checks.

FAQ

What is the UK import duty threshold for consumer parcels?

GOV.UK says Customs Duty is charged on non-excise goods sent from outside the UK when they are worth more than £135.

Does the threshold remove VAT?

No. For goods worth £135 or less that you bought yourself, VAT is normally included by the seller. For goods above £135, VAT may be collected by the delivery company.

Item price		£0.00
Shipping		£0.00
Insurance		£0.00
Customs duty		£0.00
Import VAT		£0.00
Carrier handling fee		£0.00
Estimated landed cost		£0.00