Guide
Buying from abroad: UK duty and VAT, explained simply
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The price you see on a US or Japanese site is not what you pay. Here is how the real, "landed" cost works for a parcel coming to Great Britain.
Prices and fees checked 24 Oct 2026 and may change.
The £135 line
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£135 or less (goods value): no customs duty. The seller should add UK VAT at checkout. (gov.uk)
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Over £135: customs duty is due on the goods plus postage, packaging and insurance, and import VAT is charged on the total including the duty. You usually pay the courier before delivery. (gov.uk)
How much is the duty?
It depends on what the item is and where it was made, not where the shop is. Many clothing codes carry 12% under the UK Global Tariff. Items made in the EU or Japan can qualify for 0% under trade agreements if origin is proven. Check the exact code on the UK Trade Tariff.
Courier handling fees
Couriers charge to pay the duty and VAT for you. For example, DHL Express charges receivers without a DHL account £11 or 2.5% of the duty and tax, whichever is higher (DHL UK customs services). Other couriers set their own fees.
A worked example (example numbers, not a real product)
A £400 item plus £25 shipping from the US, at 12% duty, delivered by DHL:
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Customs value: £425
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Duty at 12%: £51
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Import VAT at 20% of £476: £95.20
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DHL fee: 2.5% of £146.20 is £3.66, so the £11 minimum applies
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Landed total: about £582.20, against a shelf price of £400.
Watch for "duties included"
Some stores include duties and taxes at checkout, so there is nothing more to pay on delivery. SSENSE and Mytheresa both do this for UK orders. Our calculator has a switch for this.
What will it really cost delivered to the UK?
Estimate only. Check the retailer's checkout and gov.uk.
Returns
Getting duty back on a returned import is possible but slow (forms BOR 286 or C285 on gov.uk). Check the store returns policy before you buy.
Duty and VAT figures are estimates; check the retailer checkout and gov.uk.