How is dutiable value calculated?

Most countries use CIF (Cost + Insurance + Freight) as the customs value basis. Freight and insurance are added to the goods value before applying the duty rate. The US uses FOB value. This calculator adds freight and insurance to your customs value for non-CIF incoterms.

How is import VAT or GST calculated?

Import VAT/GST is applied to the duty-inclusive value: (CIF customs value + import duty + other charges) × VAT/GST rate. For example, UK import VAT at 20% is charged on CIF value plus duty. VAT is usually recoverable by registered importers.

Does this calculator look up HS code rates automatically?

No. You enter duty and VAT/GST rates manually. Find rates in your destination country's tariff schedule: EU TARIC, UK Global Tariff, US HTS, or the WTO Tariff Download Facility.

What are FTA preferential rates?

Under free trade agreements, goods from qualifying origins may attract zero or reduced duty. Enter the preferential rate in the duty rate field and note the FTA in the optional field. A certificate of origin is typically required to claim preferential rates.

Is this suitable for customs declarations?

No. This is a planning estimate only. Official duty is determined by customs authorities. Use a licensed customs broker for import declarations.

HS Code Duty Calculator

Enter HS code, trade details and manual duty/tax rates to estimate import duty, VAT/GST and total landed cost per unit. Uses rates you supply — does not connect to any tariff database. Planning estimate only — confirm final duty with your customs broker.

Enter HS code, trade details and manual duty/tax rates to estimate import duty, VAT/GST and total landed cost. This calculator uses rates you supply — it does not connect to any tariff database. Final duty must be confirmed with customs authorities or your broker.

Import planningHS code dutyLanded costTrade compliance

Product & Classification

HS Code

6-digit minimum (chapter.heading.subheading)

Product Description

Origin / Export Country

Destination / Import Country

Shipment Value & Incoterm

Customs Value

Invoice / transaction value (goods only)

Currency

Quantity (units)

Incoterm

CIF: freight & insurance included in customs value

Freight Cost

International freight (added to customs value if not CIF)

Insurance Cost

Duty & Tax Rates

Duty Rate (%)

Look up your HS code rate in the destination tariff schedule

VAT / GST / Import Tax Rate (%)

Applied on dutiable value + duty + other charges

Other Import Charges

Port fees, inspection, handling, etc.

Broker / Clearance Fees

FTA / Preferential Tariff Note (optional)

Record any preferential rate used — for reference only

Formula

Dutiable Value = Customs Value + Freight + Insurance (CIF basis) | Duty = Dutiable Value × Duty Rate% | VAT/GST = (Dutiable Value + Duty + Other Charges) × VAT Rate% | Total Landed Cost = Customs Value + Freight + Insurance + Duty + VAT/GST + Other Charges + Broker Fees

Most countries calculate customs duty on a CIF (Cost, Insurance, Freight) basis — meaning international freight and insurance are added to the goods value before applying the duty rate. VAT or GST is then calculated on top of the duty-inclusive value. The total landed cost is all costs from purchase to cleared into the destination country, including broker clearance fees.

Worked Example

Electronics shipment FOB China → UK: Goods USD 10,000 · Freight USD 500 · Insurance USD 100 · Duty 5% · UK VAT 20% · Broker USD 250 · Qty 100 units

Dutiable value (CIF) = 10,000 + 500 + 100 = USD 10,600

Duty = 10,600 × 5% = USD 530

VAT base = 10,600 + 530 = USD 11,130

UK VAT = 11,130 × 20% = USD 2,226

Total taxes = 530 + 2,226 = USD 2,756

Total landed cost = 10,000 + 500 + 100 + 530 + 2,226 + 250 = USD 13,606

Landed cost per unit = 13,606 ÷ 100 = USD 136.06

If a UK–China trade agreement applied a 0% preferential rate on this HS code, duty would be zero and landed cost would drop to USD 13,076 — a saving of USD 530 per shipment. Always check FTA eligibility before importing.

FAQ

Frequently Asked Questions

An HS code (Harmonised System code) is a standardised numerical code used internationally to classify traded goods. The first 6 digits are identical globally; countries add extra digits for national tariff purposes (e.g. 8-digit in the EU, 10-digit in the US and UK). The HS code determines the duty rate, any prohibitions or restrictions, and VAT/excise treatment for your product in the destination country.

Dutiable value (also called customs value) is the value used to calculate import duty. Most countries use a CIF (Cost + Insurance + Freight) basis — meaning international freight and insurance are added to the invoice/transaction value of the goods. The US is a notable exception, using FOB value. In this calculator, for non-CIF incoterms (EXW, FOB, DAP, DDP), freight and insurance are added to your customs value to derive the CIF dutiable value.

Under free trade agreements (FTAs), goods originating in qualifying countries may attract reduced or zero duty rates instead of the standard MFN (Most Favoured Nation) rate. To claim preferential rates, goods must meet the rules of origin and you typically need a certificate of origin. Enter the preferential rate in the Duty Rate field and use the FTA Note field to record the agreement and rate used for your records.

The Import Duty Calculator covers simple ad valorem duty only — customs value and duty rate. This HS Code Duty Calculator handles the full import cost stack: HS code and product details for reference, freight and insurance to build the CIF dutiable value, duty, VAT/GST, other import charges, broker fees, and landed cost per unit. Use this when you need a complete import cost estimate rather than just the duty line.

Workflow tip

Look up your HS code rate in the destination country tariff schedule, then enter it here to get the full landed cost breakdown. To estimate cargo insurance, use the Cargo Insurance Calculator first. For a side-by-side FOB vs CIF incoterm comparison, see the FOB vs CIF Calculator. Browse all import and trade calculators.

When to use this calculator

→Estimating full import cost before placing a purchase order — goods, freight, duty, VAT/GST and broker fees in one calculation
→Comparing duty exposure across different origin countries or FTA scenarios for the same HS code
→Checking broker or freight forwarder estimates against your own landed cost model
→Modelling how a duty rate change (tariff review, FTA implementation) affects per-unit landed cost

Related calculators

Import Duty CalculatorSimple ad valorem duty from customs value and duty rate Landed Cost CalculatorImport landed cost with freight, duty and broker fees FOB vs CIF CalculatorCompare total landed cost under FOB and CIF Incoterms side by side Cargo Insurance CalculatorEstimate cargo insurance premium from shipment value and rate