the United States to United Kingdom assumptions
Goods of US origin may qualify for preferential or zero tariffs under a trade agreement with the destination. This estimate does not model preference, so it can overstate duty for qualifying goods. Exact duty still depends on the commodity or tariff code for each item.
Source freshness
Rules in this estimate were checked on 2026-06-25 (rules as of 2026-06). The calculator reads the shared UK rule file so future rule changes land here automatically.
The £135 rule for US orders
For non-gift, non-excise goods worth £135 or less, UK VAT is normally charged by the US seller at checkout and the delivery company charges no Customs Duty. Above £135, the parcel is assessed on arrival instead: Customs Duty by commodity code, then 20% import VAT on the duty-inclusive value including shipping, then the carrier's handling fee. HMRC also waives Customs Duty when the calculated duty comes to less than £9.
Worked example: a £200 clothing order from the US
Clothing typically carries around 12% duty: £24 on a £200 order. Import VAT at 20% then applies to the goods plus duty plus shipping — about £45 or more. Add a carrier handling fee (Royal Mail charges a flat fee of about £8; express couriers typically £12 or a small percentage of the charges) and the total on-delivery bill is roughly £75-85, close to 40% of the item price. Electronics fare much better: most carry 0% duty, so you mainly pay the 20% VAT.
No comprehensive US-UK trade deal for parcels
The UK and the US do not have a comprehensive free-trade agreement covering ordinary consumer goods, so parcels from the US pay the standard UK Global Tariff rates — unlike, say, EU-origin goods that can qualify for zero duty under the UK-EU agreement. Sector arrangements between the two governments do not change what you pay on a normal online order.