Import duty is calculated on the type of goods, their value and their country of origin.

For the quickest way to find out details about the rates of duty applying to particular goods is to call the HMRC Tariff Classification Service Enquiry Line on Tel 01702 366 077.

If the goods originate from countries inside the European Union (EU), no duty is payable.
If the goods originate from countries outside the EU, but duty has already been paid on them in another EU country before they reach you, no duty is payable.

If the goods originate from outside the EU and no duty has been paid, you need to calculate the value of the goods. There are six calculation methods prescribed. If method one is not possible, you should move on to method two, and if that fails use method three, until you arrive at a value. Find out how to calculate import duty on the HMRC website – Opens in a new window.

One publication you might find helpful is the Tariff. Published annually, it contains information about import and export requirements. You can find out more about the UK Integrated Tariff in our guide: introduction to the Tariff.

You can find commodity codes and other measures applying to imports and exports by accessing the free online UK Trade Tariff.

Note that, unlike VAT, duty can’t be reclaimed, even if your business is VAT-registered.

For more information see this guide on excise and VAT in international trade.