WITHIN · DUTY CALCULATOR · Rules read 20 October 2026
Import duty from the EU to the UK on clothes, shoes and bags
A piece made in the EU and sent from the EU pays 0 per cent UK duty under the UK-EU trade deal, with a statement on origin on the invoice above £1,000. You still pay 20 per cent VAT, at checkout up to £135 and at the door above it.
Type the price, what it is and where it was made. The page works out the UK duty, the VAT and Royal Mail's or Parcelforce's fee from the rules in force today. It covers Great Britain.
Rules read on 20 October 2026 from the official sources listed at the end.
- Made and sent from the EU: 0% duty under the trade deal
- Made elsewhere: the full UK rate above £135
- VAT: 20%, at checkout up to £135
- Proof of origin: a statement on the invoice above £1,000
- Rules read: 20 October 2026
A £900 leather bag made in Italy, sent from Milan
Sent from Italy by Royal Mail with no shipping cost added, it costs £1,088 at the door, £188 more than its price.
| Price | £900 |
|---|---|
| Duty: Free under the UK-EU trade deal (commodity code 4202210090; full rate 2%) | £0 |
| Import VAT: 20% of £900 | £180 |
| Royal Mail customs handling fee: Charged when duty or tax is owed | £8 |
| At the door, 20.9% more than the price | £1,088 |
What each kind pays, made in the EU
The UK duty on each kind of piece, and the rate under the UK-EU trade deal when it is made in the EU and sent from there. The last column adds up the duty, tariffs and tax on a £500 piece, before fees.
| What it is | Duty | Made and sent from the EU | Duty and tax on £500 |
|---|---|---|---|
| Coat, wool or cashmere | 12% | 0% | £100 |
| Leather jacket or other leather clothing | 4% | 0% | £100 |
| Trousers or jeans, cotton | 12% | 0% | £100 |
| T-shirt, cotton | 12% | 0% | £100 |
| Sweater, all cashmere | 12% | 0% | £100 |
| Dress, silk | 12% | 0% | £100 |
| Leather shoes, loafers or heels | 6% | 0% | £100 |
| Sneakers, fabric or knit outside | 16% | 0% | £100 |
| Boots, leather, over the ankle | 4% | 0% | £100 |
| Handbag or tote, leather outside | 2% | 0% | £100 |
| Jewellery, silver | 2% | 0% | £100 |
Women's and unisex lines. The men's line differs for leather shoes and leather boots; the calculator above works out either.
Sources: HM Revenue & Customs (trade-tariff.service.gov.uk), read 20 October 2026, GOV.UK (gov.uk), read 10 October 2026 and GOV.UK (gov.uk), read 20 October 2026.
The rules this page uses
Goods worth £135 or less pay no duty, and the seller charges the VAT at checkout instead of the carrier at the door.
Source: GOV.UK (gov.uk), read 20 October 2026.
A trade deal rate applies when the piece was made in the partner and sent from there. Under £1,000 no formal proof of origin is needed; above it the seller's invoice should carry a statement on origin. A piece made in Italy but sent from a shop in Canada leaves from outside the EU, so it pays the full UK rate.
Sources: HM Revenue & Customs (trade-tariff.service.gov.uk), read 20 October 2026 and GOV.UK (gov.uk), read 10 October 2026.
Above £135 the UK charges duty on the price plus postage, packaging and insurance.
Source: GOV.UK (gov.uk), read 20 October 2026.
VAT is charged on the goods, the postage and insurance, and the duty.
Source: GOV.UK (gov.uk), read 20 October 2026.
The UK plans to end the £135 duty relief: HMRC said on 23 June 2026 that goods of £135 or less will pay customs duty, and its policy paper of 13 July 2026 sets October 2028 as the latest date. The Treasury will name the day.
Source: GOV.UK (gov.uk, 2 pages), read 20 October 2026.
What this calculator does not cover
- Northern Ireland, where EU rules apply to some parcels.
- Gifts between people, alcohol, tobacco and other excise goods.
- Pieces made in the UK and sent back.
- DHL, UPS and FedEx fees.
- Anti-dumping duties and quotas.
- The Developing Countries Trading Scheme, which lets many goods made in Bangladesh, Cambodia and Pakistan in at 0 per cent with proof of origin.
By where it was made
Across other borders
The calculator
Common questions
Do I pay customs on items from the EU?
VAT yes, duty usually not: a piece made in the EU and sent from the EU pays 0 per cent UK duty. You pay 20 per cent VAT at checkout up to £135, or at the door above it.
Sources: GOV.UK (gov.uk), read 20 October 2026, HM Revenue & Customs (trade-tariff.service.gov.uk), read 20 October 2026 and GOV.UK (gov.uk), read 10 October 2026.
Why did my order from Europe pay duty?
The piece was made outside the EU, or it was not sent from the EU, so the trade deal did not cover it: a sneaker made in China and sent from Italy pays the full UK rate, 16 per cent.
Sources: HM Revenue & Customs (trade-tariff.service.gov.uk), read 20 October 2026 and GOV.UK (gov.uk), read 10 October 2026.
Sources
- HM Revenue & Customs: UK Integrated Online Tariff: the third country duty and each trade deal's rate for each commodity code. trade-tariff.service.gov.uk, read 20 October 2026.
- GOV.UK: Tax and customs for goods sent from abroad: VAT at checkout up to £135, no duty up to £135, duty and VAT on goods plus postage and insurance above £135. gov.uk, read 20 October 2026.
- GOV.UK: Proving originating status: goods under £1,000 can be imported without a formal proof of origin; goods must also meet the non-alteration rule. gov.uk, read 10 October 2026.
- Royal Mail: Pay a fee: a customs handling fee of £8 on Royal Mail items and £12 on Parcelforce items; above £900 a full declaration and a £25 fee, whichever service was used. royalmail.com, read 20 October 2026.
- U.S. International Trade Commission: HTS chapter 99, 2026 Revision 21: U.S. note 20 (the China lists, headings 9903.88.01 to 9903.88.16), U.S. note 52 (headings 9903.05.20 to 9903.06.21), U.S. note 51 (headings 9903.03.12 to 9903.03.16) and U.S. note 50 (heading 9903.05.01). hts.usitc.gov, read 20 October 2026.
- Canada Border Services Agency: Memorandum D11-4-13: personal goods bought in a free trade partner and marked as made there (or in Canada) get the free trade rate, with no certificate. cbsa-asfc.gc.ca, read 20 October 2026.
- GOV.UK: HMRC news, 23 June 2026: goods valued at £135 or less will pay customs duty from October 2028. gov.uk, read 20 October 2026.
- GOV.UK: HMRC policy paper of 13 July 2026: customs duty on goods of £135 or less from a day the Treasury sets by regulations, October 2028 at the latest. gov.uk, read 20 October 2026.
- Bank of Canada (read through within's daily rate): Daily exchange rates, used here to turn the price into the currency of the country it ships to. bankofcanada.ca, read 10 October 2026.