{"id":6550,"date":"2023-07-10T10:19:00","date_gmt":"2023-07-10T09:19:00","guid":{"rendered":"https:\/\/www.mercatorcargo.co.uk\/?p=6550"},"modified":"2025-02-23T20:05:15","modified_gmt":"2025-02-23T20:05:15","slug":"how-to-calculate-uk-import-vat-and-duty","status":"publish","type":"post","link":"https:\/\/www.mercatorcargo.co.uk\/how-to-calculate-uk-import-vat-and-duty\/","title":{"rendered":"How to Calculate UK Import VAT and Duty"},"content":{"rendered":"\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>The amount of import VAT and duty payable upon clearance into the UK is dependent on three factors.\u00a0 Firstly the percentage of import VAT and\/or duty is dictated by the commodity code (sometimes also known as a tariff code) that the goods are being declared to UK Customs as.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>The percentage for import duty is applied to the amount for freight, insurance (if any) and the value of the goods.  The percentage for import VAT is applied to the <a href=\"https:\/\/www.mercatorcargo.co.uk\/5-most-common-incoterms-in-shipping\/\" target=\"_blank\" rel=\"noreferrer noopener\">CIF<\/a> value, plus the duty amount, and a minimal amount added as an adjustment (known as a VAT adjustment charge).  This calculation is dictated by HMRC.  If you are feeling lost, do not worry, your <a href=\"https:\/\/www.mercatorcargo.co.uk\/customs-clearance\/\" target=\"_blank\" rel=\"noreferrer noopener\">customs clearance agent<\/a> will do all the sums for you.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How do I find the Tariff Code for my Import?<\/strong><\/h3>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Generally, your supplier overseas will provide you with the tariff code for your import goods.\u00a0 If it is not on the commercial invoice, then you can ask them to provide it.\u00a0 Alternatively you can classify the goods using <a href=\"https:\/\/www.trade-tariff.service.gov.uk\/find_commodity\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s tariff<\/a>.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Percentage of Import VAT and Duty do I need to pay?<\/strong><\/h3>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>This can also be checked on <a href=\"https:\/\/www.trade-tariff.service.gov.uk\/find_commodity\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s online tariff<\/a>, simply enter the commodity code and the country that you are importing from.  If there are special tariffs applicable due to a trade deal with that country (such as the <a href=\"https:\/\/www.mercatorcargo.co.uk\/post-brexit-trade-deal-australia-new-zealand\/\" target=\"_blank\" rel=\"noreferrer noopener\">UK-Australia and New Zealand trade deal<\/a>), then the online tariff will reflect this.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Complete UK Customs Clearance Service<\/strong><\/h3>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>If you are looking for a UK based <a href=\"https:\/\/www.mercatorcargo.co.uk\/customs-clearance\/\" target=\"_blank\" rel=\"noreferrer noopener\">customs clearance agent<\/a> to handle a one-off clearance, or regular customs clearances for your company, then contact our import department. \u00a0We will be glad to provide you with a quote for customs clearance, and onward delivery if required.\u00a0 Mercator has been in business for over 30 years, we have badges at the major ports which means we handle the clearances in house.\u00a0 Our import department are furnished with the latest software, up to date knowledge and relevant experience to handle customs clearances efficiently and accurately on behalf of our customers.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>You can contact our import department by emailing <a href=\"mailto:sales@mercatorcargo.co.uk\">sales@mercatorcargo.co.uk<\/a>, calling (+44) 02392 756 575 (we are here 9-5 Monday-Friday), or complete the form below and someone will be in touch.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><strong>Request a Quote for UK Customs Clearance<\/strong><\/h3>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div data-elementor-type=\"widget\" data-elementor-id=\"163\" class=\"elementor elementor-163\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-163 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"163\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;20&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form\" aria-label=\"Contact Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"163\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"163\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"LCL China to UK - Mercator Cargo Systems\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"8495\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Jane Doe\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"sales@mercatorcargo.co.uk\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_1e5894a elementor-col-50 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1e5894a\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_1e5894a]\" id=\"form-field-field_1e5894a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"e.g Mercator Cargo\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_d0d8f2c elementor-col-50 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d0d8f2c\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tPhone Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_d0d8f2c]\" id=\"form-field-field_d0d8f2c\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"02392 756575\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"To Request a Quote please provide collection &amp; delivery postcodes, plus weights and dimensions\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_15c0bab elementor-col-100 recaptcha_v3-inline\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_15c0bab\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6Ld0waAkAAAAAN_-SsX3ZgxMF0Ugbg8OUwTGiAao\" data-type=\"v3\" data-action=\"Form\" data-badge=\"inline\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-20 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\" id=\"#contact-button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>The amount of import VAT and duty payable upon clearance into the UK is dependent on three factors.\u00a0 Firstly the percentage of import VAT and\/or duty is dictated by the commodity code (sometimes also known as a tariff code) that the goods are being declared to UK Customs as. The percentage for import duty is [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":5386,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[45,127,817,960,415,587,915,418],"class_list":["post-6550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-freight-forwarder-experience","tag-customs-clearance","tag-import-into-the-uk","tag-import-vat-and-duty","tag-import-vat-and-duty-rates","tag-importing-into-the-uk","tag-imports-into-the-uk","tag-uk-customs-clearance","tag-uk-import"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/posts\/6550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/comments?post=6550"}],"version-history":[{"count":0,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/posts\/6550\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/media\/5386"}],"wp:attachment":[{"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/media?parent=6550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/categories?post=6550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mercatorcargo.co.uk\/wp-json\/wp\/v2\/tags?post=6550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}