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 changing across major markets during 2026. The U.S. Section 321 general-merchandise exemption is suspended for covered merchandise, while the EU has changed its rule: from 1 July 2026, qualifying distance-sale consignments up to €150 carry a temporary €3 customs duty per tariff classification. Treat every figure here as indicative and always confirm the current destination rule with the official source before relying on it for a real shipment.

Other destination calculators

• US import duty calculator — The USD 800 Section 321 duty-free de minimis exemption is suspended.
• Australian import duty calculator — AUD 1,000 separates low-value checkout treatment from border entry requirements.
• Canadian import duty calculator — CAD 20 baseline; qualifying US/Mexico courier shipments: duty CAD 150 / tax CAD 40.
• German import duty calculator — EU import VAT on all goods; temporary EUR 3 duty per tariff category up to EUR 150.
• Indian import duty calculator — No general purchase de minimis; the INR 5,000 wording applies to the restricted gift route, not ordinary ecommerce purchases.

Changelog

• 2026-07-10: Updated the cross-market caveat for the EU temporary low-value customs duty that took effect on 1 July 2026.
• 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.