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. The HS code determines the duty rate and VAT/excise treatment for your product in the destination country.

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?

Manual Rate Mode uses duty and VAT/GST rates entered by the user. Lookup Beta can assist with selected markets such as the UK, EU, US and Singapore where supported. Unsupported or uncertain markets fall back to manual entry. Results remain planning estimates and must be verified with official customs sources or a customs broker.

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.

Does the US lookup include Section 301 or AD/CVD duties?

US Lookup Beta separates base HTS duty from special-duty risk. China-origin goods may be subject to Section 301 additional duties, Chapter 99 measures, AD/CVD orders, MPF/HMF and other special duties. Where these cannot be matched confidently, UtilityPilot shows a warning and allows manual special-duty override. Final duty must be verified before shipment.

Does the EU lookup include anti-dumping or trade-defence measures?

EU Lookup Beta checks China-origin goods against a curated database of EU trade-defence measures including anti-dumping duties, countervailing duties, and safeguard measures. Affected categories include steel, aluminium, ceramics, bicycles, e-bikes, fasteners, tyres, and glass fibre. Trade-defence duty rates are company-specific and must be verified in TARIC. The tool also checks preferential origin eligibility, reduced VAT risk, and excise/restriction warnings. China has no FTA with the EU so MFN rates apply.

HS Code Duty Calculator

Enter your HS code, trade details and duty/tax rates to estimate import duty, VAT/GST and total landed cost per unit. Manual Rate Mode accepts user-entered rates; Lookup Beta assists with UK, EU, US and Singapore. Planning estimate only — confirm final duty with your customs broker.

Enter your HS code, trade details and duty/tax rates to estimate import duty, VAT/GST and total landed cost. Manual Rate Mode uses rates you enter; Lookup Beta assists with UK, EU, US and Singapore. Planning estimate only.

Import planningHS code dutyLanded costMulti-country compareSeller pricing

Try:

Product & Classification

HS Code

6-digit minimum (chapter.heading.subheading)

Product Description

Origin / Export Country

Destination / Import Country

Customs Valuation Basis

CIF basis (most countries)

Duty calculated on goods value + freight + insurance. Most WTO members use this.

FOB / US basis

Duty calculated on goods value only (ex-works to export port). Used by the US and a few other countries.

Enter customs value directly

You supply the customs value exactly as it will appear on the import entry. Freight and insurance inputs are still added to landed cost.

Shipment Value & Details

Goods Value

Invoice / transaction value of goods

Currency

Quantity (units)

Incoterm (commercial context)

For reference only — dutiable value is set by the valuation basis above

International Freight Cost

Added to goods value to build dutiable value

Insurance Cost

Added to dutiable value (CIF basis)

Duty & Tax Rates

Duty Rate (%)

Look up in the destination country tariff schedule

VAT / GST / Import Tax Rate (%)

VAT/GST is recoverable (exclude from landed cost)

Tick if your business is VAT/GST registered and can reclaim import tax as input credit. Import VAT will be shown in the breakdown but set to zero in landed cost.

Other Import Charges

Port fees, inspection, handling, surcharges

Broker / Clearance Fees

FTA / Preferential Tariff Note (optional)

Record any preferential rate you used — for planning notes only. Duty rate above is what will be applied.

Formula

CIF Dutiable Value = Goods Value + Freight + Insurance | FOB Dutiable Value = Goods Value | Duty = Dutiable Value × Duty Rate% | VAT/GST Tax Base = Dutiable Value + Duty + Other Charges | VAT/GST = Tax Base × VAT Rate% | Total Landed Cost = Goods Value + Freight + Insurance + Duty + VAT/GST (if not recoverable) + Other Charges + Broker Fees | Effective Ratio = Total Import Charges ÷ Goods Value × 100

Most countries (following WTO customs valuation rules) calculate import duty on a CIF basis — the goods invoice value plus international freight and insurance to the port of entry. The US is the major exception, using FOB value. VAT or GST on imports is then calculated on the duty-inclusive value. VAT-registered importers can normally reclaim import VAT as input tax credit, so it is excluded from effective landed cost when the recoverable checkbox is ticked.

Worked Example

500 LED lighting units (HS 9405.10) — FOB China to UK · Goods £9,000 · Freight £480 · Insurance £28 · Duty 3.7% · UK import VAT 20% (recoverable) · Broker £120 · Qty 500 units

CIF dutiable value = 9,000 + 480 + 28 = £9,508

Duty (3.7%) = 9,508 × 3.7% = £352

VAT base = 9,508 + 352 = £9,860

Import VAT (20%) = 9,860 × 20% = £1,972 (recoverable → excluded from landed cost)

Total landed cost (excl. recoverable VAT) = 9,000 + 480 + 28 + 352 + 120 = £9,980

Landed cost per unit = 9,980 ÷ 500 = £19.96

Effective duty ratio = (352 + 120) ÷ 9,000 = 5.2%

The goods cost £18 ex-factory. Landed cost after freight, duty and broker is £19.96 — an 11% uplift. If a valid preferential tariff applies under a verified trade agreement, the duty rate may be reduced. Always confirm origin qualification and the applicable rate with your broker. Always verify the commodity code and confirm with your broker that the 10-digit UK tariff code is correct.

Next step: use a related calculator to continue the workflow.

CBM Calculator Margin Calculator VAT Calculator Invoice Due Date Calculator

Frequently Asked Questions

An HS code (Harmonised System code) is a 6-digit international product classification number maintained by the World Customs Organization. Every traded good has an HS code, and that code determines the duty rate, VAT/GST treatment, and any excise, anti-dumping or countervailing charges the importing country applies. The first 6 digits are identical globally. Most countries extend the code: the UK uses a 10-digit commodity code; the EU uses an 8-digit CN code (extendable to 10 in TARIC); the US uses a 10-digit HTS code. Always confirm the full national code with your customs broker.

Dutiable value (customs value) is the value on which import duty is calculated. Most WTO member countries use CIF (Cost + Insurance + Freight) — freight and insurance are added to the goods invoice value before applying the duty rate. The US uses FOB value (ex-factory to port of export). This calculator lets you choose the valuation basis: CIF, FOB, or a directly entered customs value so you can match whatever your destination country requires.

Manual Rate Mode uses the duty and VAT/GST rates you enter. Lookup Beta can assist with selected markets such as the UK, EU, US and Singapore where supported. To find the correct rate for unsupported markets, check: EU TARIC (ec.europa.eu/taxation_customs/dds2/taric), UK Trade Tariff (trade-tariff.service.gov.uk), US HTS (usitc.gov), or the WTO Tariff Download Facility (tariffdata.wto.org). Rates vary by commodity and country of origin.

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 a preferential rate, goods must meet the agreement's rules of origin and a valid certificate of origin is typically required. Enter the preferential rate in the Duty Rate field. Use the FTA Note field to record which agreement and rate you used — this is for your planning records only.

Incoterms define the commercial split of costs and risk between buyer and seller. Customs valuation is a separate, legally defined concept set by the destination country's rules. For example, a DDP sale does not mean the buyer declares a DDP customs value — customs value is almost always CIF or FOB regardless of the commercial Incoterm. The Incoterm field is for your reference only; the valuation basis selector sets what is actually applied to calculate duty.

The comparison section lets you add rows for different destination countries or FTA scenarios — each with its own duty rate, VAT rate, other charges and broker fee. The table calculates total landed cost for each row using the same goods value, freight and insurance from the main calculator, then ranks them by lowest landed cost. Useful for deciding which market to launch in first, or comparing the benefit of different FTA origins.

No. This is a planning and budgeting tool only. Official duty assessments are made by national customs authorities based on declared commodity, HS classification, customs valuation method, and all applicable tariff measures including anti-dumping, countervailing duties and tariff suspensions. Always use a licensed customs broker or freight forwarder for import declarations and official duty advice.

What is an HS code and why does it determine your duty?

An HS code (Harmonised System code) is a 6-digit international product classification number administered by the World Customs Organization. Every traded good has an HS code, and that code determines the duty rate, VAT/GST treatment, and any excise or anti-dumping charges the importing country applies.

The first 6 digits of the HS code are standardised globally. Most countries extend the code to 8 or 10 digits for national tariff purposes — the UK uses a 10-digit commodity code (also called a tariff code); the EU uses an 8-digit CN code which can be extended to 10 digits in TARIC; the US uses a 10-digit HTS code.

The same physical product can have a different duty rate depending on the HS code applied, the country of origin (due to free trade agreements), and the destination country. This is why the duty rate must be looked up and entered manually — no single source provides rates for all product-origin-destination combinations.

How import duty and VAT are calculated

Step 1 — Customs value (CIF basis): Most WTO member countries calculate duty on the CIF value — Cost + Insurance + Freight to the port of importation. Add freight and insurance to the ex-works goods value to get the CIF customs value. The US uses FOB value (factory price to port of export, no freight).

Step 2 — Import duty: Apply the duty rate to the customs value. Import duty = CIF value × duty rate %.

Step 3 — Import VAT/GST: Most countries apply import VAT/GST to the duty-inclusive value. Import VAT = (CIF customs value + import duty) × VAT rate. Note: VAT-registered importers can typically reclaim this — if reclaiming, enter 0% VAT in this calculator.

Step 4 — Other charges: Add customs broker fees, port handling, and any other destination charges to get total landed cost.

Worked example: 500 LED lighting units from China to the UK

HS code 9405.10 (lamps and lighting fittings) — UK duty rate 3.7% (illustrative planning rate, not official)

Item	Amount
Goods value (FOB, 500 units × £18)	£9,000
Sea freight (LCL, ~4 CBM)	£480
Marine insurance (0.3%)	£28
CIF customs value	£9,508
Import duty (3.7% × £9,508)	£352
Import VAT (20% × £9,860) — reclaimable	£1,972 (set to £0 if VAT reg.)
Customs broker fee	£120
Total landed cost (excl. reclaimable VAT)	£9,960
Landed cost per unit (÷ 500)	£19.92

The goods cost £18 ex-factory but landed cost is £19.92 — an 11% uplift from freight, duty and broker fees alone. Verify the actual UK commodity code and duty rate before placing an order — duty rates change, and preferential rates may apply under verified UK trade agreements where the goods qualify under the relevant rules of origin.

Why low-value parcels still need HS codes and customs visibility

Since July 2021, all parcels entering the EU carry an import VAT liability regardless of value. The €22 VAT exemption was removed, and the €150 customs duty exemption is under review. Every cross-border parcel — even a €5 phone case — requires a customs declaration with a valid HS code, declared customs value, and country of origin.

For sellers shipping from China to Europe, this means each order is a customs event. Incorrect or missing HS codes cause border holds, delivery delays, and potential fines. Platforms using IOSS (Import One-Stop Shop) must still classify products correctly to apply the right VAT rate at checkout.

Example: a wireless earphone (HS 8518.30) shipped from Shenzhen to Germany at €22.50 customs value incurs €4.28 import VAT (19%) plus a €6–8 postal handling fee if VAT was not pre-collected via IOSS — turning a €18 product into a €28+ delivered cost for the consumer.

Related guides

HS Code and Import Duty Guide

How HS classification determines duty, origin and trade agreements, worked examples, and common errors.

EU Small-Parcel Duty Guide

Why low-value parcels entering the EU now face customs scrutiny, IOSS explained, and the impact on sellers and consumers.

China to Europe Parcel Cost Guide

Full cost breakdown for China-to-EU parcels: product, freight, duty, VAT, HS code, and handling fees.

Landed Cost Guide

How duty fits into the total import cost formula: product + freight + insurance + duty + VAT + fees.

HS Code Classification Guide

Deep-dive into HS structure, classification methodology, and binding tariff information.

Last updated: July 2026

Tariff Database Coverage Status

Precise support level for each market. All markets support manual rate entry as fallback.

Market	Support Mode	Duty	VAT/GST	Special Duty	Source	Confidence	Reviewed	Manual Fallback
United Kingdom	Automated beta	API lookup	20% auto	Partial	GOV.UK Trade Tariff API	High	2026-06-26	Yes
European Union	Source-assisted beta	Source-assisted	Member-state VAT registry	AD/CVD/safeguard warning layer	EU TARIC / Access2Markets	Medium	2026-06-26	Yes
United States	Dataset-assisted beta	Base HTS only	No federal VAT	301/Ch99/AD-CVD warning layer	USITC HTS	Low-Medium	2026-06-26	Yes
Singapore	Rule-assisted	Dutiable categories	GST 9% auto	Dutiable goods warning	Singapore Customs / IRAS	High	2026-06-26	Yes
UAE	Source-assisted	Manual fallback	VAT 5% auto	Restrictions/exemptions warning	UAE Customs / Dubai Trade	Low	2026-06-26	Yes
Saudi Arabia	Source-assisted	Manual fallback	VAT 15% auto	Restrictions/exemptions warning	ZATCA	Low	2026-06-26	Yes
Australia	Source-assisted	Manual fallback	GST 10% auto	FTA/origin warning	ABF Working Tariff / ATO	Low	2026-06-26	Yes
Canada	Source-assisted	Manual fallback	Province GST/HST/PST	CPTPP/CUSMA warning	CBSA / CARM	Low	2026-06-26	Yes
Japan	Source-assisted	Manual fallback	Consumption tax 10%/8%	RCEP/EPA warning	Japan Customs	Low	2026-06-26	Yes
South Korea	Source-assisted	Manual fallback	VAT 10% auto	FTA/excise warning	Korea Customs Service	Low	2026-06-26	Yes

What this means

UtilityPilot combines automated beta lookups, dataset-assisted checks, rule-assisted tax logic and source-assisted manual fallback. It is designed for planning landed cost before shipment. It is not a customs ruling and does not replace official customs classification or broker advice.

Implemented Layers

US Section 301 / Chapter 99 / AD/CVD warning layer — flags China-origin risk, lists/tariff rates, AD/CVD category matching

EU anti-dumping / countervailing / safeguard warning layer — TARIC trade-defence check for affected CN codes and origins

FTA / Origin Preference Helper — checks origin-destination FTA routes, documentation checklist, rules-of-origin warning

Central VAT/GST/import-tax registry — consolidated rates for UK, EU member states, US (none), SG, UAE, SA, AU, CA provinces, JP, KR

HS Code Classification Assistant — candidate chapter/heading finder from product keywords (indicative only, not official)

Legal/compliance limitations

This tool is not a customs ruling and does not constitute official classification.
Preferential/FTA rates require valid proof of origin — not automatically applied.
AD/CVD, Section 301, and trade-defence rates are company-specific and cannot be determined automatically.
HS classification is indicative only — official classification must come from the relevant customs authority.
VAT reclaim eligibility is not assessed. Reduced rates depend on product category and national rules.
Always verify with a licensed customs broker or the relevant customs authority before shipment.

All destinations are supported in manual rate mode. Rates shown are estimates from official sources — always verify with a customs broker before importing. Last reviewed: 2026-06-26.

Central VAT/GST/Import-Tax Registry

Consolidated standard import-tax rates for all supported markets. Reduced rates and exemptions may apply — check the relevant tax authority.

Market	Tax Type	Standard Rate	Reduced Rates	Source
UK	VAT	20%	5%, 0%	HMRC
EU (by member state)	VAT	17-27%	Yes (varies)	National tax authorities
US	None	0% (no federal VAT)	N/A	CBP
Singapore	GST	9%	No	IRAS
UAE	VAT	5%	0% (healthcare, education)	FTA UAE
Saudi Arabia	VAT	15%	Partial exemptions	ZATCA
Australia	GST	10%	0% (basic food, medical)	ATO / ABF
Canada (by province)	GST/HST/PST	5-15%	Partial (groceries, drugs)	CBSA / CRA
Japan	Consumption tax	10%	8% (food/beverages)	Japan Customs
South Korea	VAT	10%	No	Korea Customs / NTS

Last reviewed: 2026-06-26. Reduced-rate eligibility depends on product category and destination rules. Verify with the relevant tax authority.

Origin Preference Helper

Available in Lookup Beta tab. Checks if a preferential trade route exists for your origin-destination combination. Outputs potential FTA matches, documentation checklist, and rules-of-origin warnings.

Preferential origin — certificate of origin required to claim reduced rates

Rules of origin — value-added, change of tariff classification, or specific process criteria

Supplier declaration — confirms origin of goods and materials in the supply chain

Preferential duty is not automatic — verify eligibility and documentation before shipment

Does not calculate preferential duty automatically. Manual review required for all FTA claims.

HS Code Classification Assistant

Available in Lookup Beta tab. Helps find candidate HS chapters or headings from product description, material, and use keywords. Does not provide official classification.

Inputs: product description, material, use/function, optional keywords

Outputs: candidate chapters/headings, suggested broker questions, classification warning

Rules: does not invent precise HS codes, shows chapters only if low confidence, never claims official classification

HS Code Assistant suggests possible chapters or headings only. Final classification must be verified with official customs sources, a customs broker or a trade compliance adviser.

Where to look up duty rates for your HS code

UK: Search GOV.UK Trade Tariff for the 10-digit commodity code and the applicable UK Global Tariff rate. Also check for FTA rates under UK trade agreements.

EU: Use the EU TARIC database — enter the 8-digit CN code and select origin country to see applicable rates including suspension measures and anti-dumping duties.

US: Use the HTS (Harmonized Tariff Schedule) at usitc.gov — enter the 10-digit HTS code and check Chapter 98 and 99 for special classifications.

WTO (multi-country): The WTO Tariff Download Facility provides applied MFN rates for all WTO member countries as a starting point.

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

Common mistakes when estimating import duty

Using FOB value instead of CIF customs value

Most countries (except the US) calculate duty on CIF value — including freight and insurance. Using just the factory price understates the duty base and produces a lower-than-actual duty estimate.

Not checking for FTA preferential rates

If your goods qualify under a free trade agreement, the duty rate may be zero or significantly reduced. Claiming the wrong origin — or not claiming a preferential rate you are entitled to — leads to overpaying or underpaying duty.

Including reclaimable VAT in landed cost

VAT-registered importers can typically reclaim import VAT as input tax. Including it in the landed cost overstates the true cost basis and distorts margin calculations. Set VAT to 0% in this calculator if your business is VAT-registered.

Applying the duty rate to the wrong HS code chapter

A product misclassified under a different HS chapter can have a dramatically different duty rate — sometimes the difference between 0% and 12%+. Always verify the correct heading and subheading with your customs broker before estimating.

Forgetting anti-dumping or countervailing duties

Some products from specific origins attract anti-dumping or countervailing duties on top of the standard MFN rate. These are not reflected in headline tariff schedules — always check TARIC (EU) or the CBP website (US) for the specific product-origin combination.

How to use this result in your import workflow

Once you have estimated landed cost per unit, copy the breakdown into your:

→Purchase order spreadsheet — record duty rate and estimated landed cost per unit alongside the PO to protect margin at the sourcing stage
→Supplier cost comparison model — run this calculator for each origin country to compare true landed costs, including FTA differences
→Pricing / margin model — feed landed cost per unit into the Margin Calculator to find the minimum selling price for your target margin
→Finance team briefing — copy the duty breakdown table into a Notion page, Confluence doc or email when submitting a customs deferment or duty payment request
→Customs broker instructions — share the HS code, origin, CIF value and expected duty rate with your broker as a starting point for the import entry

Limitations and responsible use

Manual Rate Mode uses duty and tax rates you enter; Lookup Beta assists with selected markets (UK, EU, US, Singapore) but results remain estimates. Duty rates change frequently due to tariff reviews, FTA implementations, anti-dumping measures, and unilateral suspensions. Results are planning estimates only and do not constitute customs, tax or legal advice. Always verify the correct HS code classification, applicable duty rate, and customs value basis with a licensed customs broker before importing. Misclassification and incorrect valuation are the two most common causes of customs penalties and post-clearance audits.

Need a verified landed-cost report?

UtilityPilot estimates are for planning. For shipment decisions, some sellers may need a verified landed-cost report covering HS code, origin, duty, VAT/GST, special-duty risk and DDP/DAP pricing assumptions.

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