How to Calculate Duty and VAT When Importing from the UK? Calculator and Formulas 2026

How to Calculate Duty and VAT When Importing from the UK? — Calculator and Formulas 2026

Before you place your first order with a UK supplier, it is worth knowing what you will actually pay on the Polish side. Duty and import VAT can increase the purchase cost by 25–35%. Below you will find formulas, examples and answers to the most common questions about calculating customs costs when importing from the UK.

Want a quick cost estimate without doing the maths by hand? Use Easy Clearance's free online duty and VAT calculator — enter the value of the goods and the HS code, and the tool works out the estimated cost for you.

Formulas and calculation — importing from the UK step by step

Step 1: Establish the customs value

The customs value is not the same as the purchase price. It is calculated as:

Customs value = price of the goods from the invoice
             + transport costs to the EU border
             + transport insurance

This model is known as the CIF value (Cost + Insurance + Freight). If the invoice only shows the price of the goods and you pay for transport separately, you need to add both costs together.

Step 2: Calculate the duty

Duty = customs value × duty rate

The duty rate depends on the goods' HS code (tariff code). You can check it in the EU Customs Tariff (TARIC). Typical rates:

• Electronics, components: 0–3.7%
• Textiles: 6–12%
• Passenger cars (8703): 10% — TARIC / EU Common Customs Tariff
• Food products (various): 5–20%
• Goods with TCA documents (EUR.1): 0%

Step 3: Calculate import VAT

VAT base = customs value + duty
Import VAT = VAT base × VAT rate (23%)

Questions and answers — the duty and VAT calculator

A worked example — goods worth £5,000 from the UK

Assuming an exchange rate of PLN 5.1/GBP, a 6% duty rate, and no TCA documents:

Illustrative calculation. Exchange rates and duty rates change — always check the current TARIC rates before importing.

What changes if I have a EUR.1 certificate?

If the supplier provides a EUR.1 certificate or makes a statement of origin on the invoice, the duty is 0%. In the example above, that would mean a saving of PLN 1,602 on duty and a lower VAT base — around PLN 1,970 in total on a single shipment.

With 10 deliveries a month, that is a saving of around PLN 19,700 a month — it is worth asking the supplier about TCA documents before placing an order.

How do I check the HS code and duty rate for my goods?

You can do this yourself using:

• TARIC — the official EU customs tariff (ec.europa.eu/taxation_customs/dds2/taric)
• Trade Tariff UK — rates on the British side (trade-tariff.service.gov.uk)
• Binding Tariff Information (BTI) — a formal decision from the customs authority, valid for 3 years

If you are unsure about the classification, ask a customs agency. An incorrect HS code risks additional duty being charged plus a potential customs audit.

Can a company deduct import VAT?

Yes — an active VAT payer can deduct import VAT as input tax. In practice it is recommended to use Article 33a of the VAT Act: instead of paying VAT in cash at import, you show it in your JPK_V7 return simultaneously as output and input tax. The financial effect is neutral — you do not tie up funds in the customs account.

Condition: active VAT registration + authorisation for the customs agent to apply the simplification.

How do I factor excise duty into the calculation?

Excise duty applies to, among other things, passenger cars, alcohol, tobacco products and fuel. When importing cars:

• Petrol engine up to 2000 cm³: 3.1% of value
• Petrol engine above 2000 cm³: 18.6% of value
• Electric cars: 0% – full excise duty exemption (Art. 109a of the Excise Duty Act) — isap.sejm.gov.pl

Excise duty is calculated on the customs value of the goods and paid independently of duty and VAT.

How much does customs clearance itself cost?

The cost of handling by a customs agency is set individually — ask for a quote.

Quick formulas — cheat sheet

Need an individual calculation for your goods? The agency easyclearance.pl will prepare a free customs cost quote for your shipment — send the goods specification through the contact form.

Summary

• Customs value = price of the goods + transport to the EU border + insurance
• Duty = customs value × TARIC rate (0% with EUR.1/TCA)
• Import VAT = (customs value + duty) × 23%
• Companies can apply Article 33a — VAT in the JPK_V7 return, not in cash at import
• A EUR.1 certificate from the supplier can mean savings of several thousand PLN per shipment

Updated: March 2026. Duty rates and exchange rates change — always verify before importing.

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Need an exact calculation of duty and VAT?

We handle full customs clearance for imports to and from the United Kingdom, including calculating customs and tax charges and preparing the customs declaration.

Call: +44 333 335 5072 or go to the contact form. Individual quote after you send us the documents.

Customs agency registered with CDS, UK EORI number.