UK Import Duty and VAT Calculations
Knowing the likely duty and VAT before goods arrive helps you avoid surprises, delays and incorrect customs entries. Cartwright CS helps importers, exporters and freight forwarders understand the customs information needed to calculate UK import duty and VAT accurately.
We are Cartwright Customs Services
Cartwright CS Ltd is a UK customs broker and customs agent based in Southampton, Hampshire. We support businesses and private clients with customs clearance, HMRC customs declarations, customs documentation and practical customs compliance guidance.
Our approach is clear, accurate and commercially useful, helping you understand what needs to be declared and why.
What this service covers
Our duty and VAT calculation support can include:
- Checking shipment documents before customs clearance
- Reviewing commodity codes where provided
- Identifying customs value information needed for import declarations
- Considering origin and preference documentation where relevant
- Calculating estimated customs duty and import VAT
- Explaining how freight, insurance and other costs may affect the customs value
- Preparing CDS entries using the declared information
- Helping resolve queries where duty or VAT does not look right
Final duty and VAT liability depends on the goods, customs value, commodity code, origin, route, reliefs, evidence and HMRC requirements.
Who we help
We help:
- UK importers bringing in commercial goods
- Freight forwarders needing customs calculation support
- Businesses importing samples, stock, parts or equipment
- Private clients importing personal goods
- Exporters who need to explain UK import costs to their customers
- Companies reviewing landed cost before placing an order
Why this service matters
Duty and VAT errors can affect cash flow, pricing, delivery times and customs compliance. Under declaring can lead to later assessments or HMRC queries, while over declaring can make goods more expensive than they need to be.
A correct calculation starts with the basics: the right commodity code, the correct customs value, the right origin evidence and a clear understanding of the goods being imported.
Reclaiming overpaid duty and VAT
Import charges are not always correct first time. Errors can happen because of an incorrect commodity code, customs value, origin treatment, delivery term, preference claim, relief code or supporting document.
Where duty or tax has been overpaid, Cartwright CS can help review the entry and explain the possible recovery route. This may include support with a C285 repayment or remission claim, where applicable, or a current-month adjustment to a duty deferment account where the timing and circumstances allow.
The correct route depends on the type of charge, how the original declaration was made, whether the importer is VAT registered, the evidence available and HMRC’s repayment rules. For VAT-registered businesses, overpaid import VAT is not always reclaimed through C285 and may need to be adjusted through the VAT return instead.
How Cartwright CS helps
Cartwright CS helps turn confusing customs paperwork into a practical calculation. We review the available documents, explain what information may be missing and prepare the customs declaration based on the correct data.
Where charges have already been raised, we can also review the entry to see whether duty or VAT may have been overpaid. If a correction is possible, we can guide you through the appropriate route, whether that is a C285 claim, a deferment account adjustment within the current period, or another HMRC process.
Where a shipment may qualify for a relief, preference or special procedure, we can highlight what evidence is usually needed. Eligibility always depends on the goods, declaration, supporting documents and HMRC requirements.
Common challenges we solve
Common problems include:
- Unclear invoice values or currency
- Missing freight or insurance costs
- Incorrect or uncertain commodity codes
- Confusion between customs duty and import VAT
- Preference claims without valid origin evidence
- Unexpected VAT on arrival
- Goods held while charges are clarified
- Importers unsure how to estimate landed cost
How the process works
- Send us the invoice, packing list, transport details and any commodity code or origin information you have.
- We review the documents and identify what is needed for the customs calculation.
- We check how the customs value should be built from the available shipment information.
- We calculate the estimated duty and import VAT using the declared data.
- We prepare or support the customs declaration where required.
- We explain the calculation clearly so you understand the charges before the goods move where possible.
Why choose Cartwright CS
Our duty and VAT support explains how the figures are built rather than supplying a total without context. We review available commodity, origin and valuation evidence, including relevant freight, insurance and other charges.
We use that information to estimate liabilities or support the import declaration. Where an earlier calculation looks incorrect, we can review the entry and explain potential correction routes subject to the facts and HMRC requirements.
Location and coverage
We are based near Southampton and Portsmouth and support customs clearance across the UK. We assist with UK port customs clearance at major ports including Southampton, Portsmouth, Felixstowe, Tilbury, London Gateway, Dover, Liverpool, Grangemouth, Immingham and Harwich.
Frequently asked questions
How is UK import duty calculated?
Import duty is usually based on the commodity code, customs value and origin of the goods. The applicable duty rate can vary depending on the product and whether valid preference evidence is available.
How is import VAT calculated?
Import VAT is normally calculated using the customs value of the goods, plus duty and other relevant costs. The exact calculation depends on the shipment details.
Can Cartwright CS tell me the duty and VAT before I import?
Yes, we can provide an estimated calculation based on the information supplied. The accuracy depends on having correct documents, commodity codes, values and origin evidence.
Why do freight and insurance costs matter?
Import duty and import VAT are not always calculated on the supplier's invoice price alone.
The customs value for duty may need to include transport, insurance and other relevant costs up to the UK border, depending on the transaction and delivery terms.
The import VAT value can also include additional costs, such as transport and incidental expenses to the first UK destination, and certain onward transport costs where the destination is known when the goods are imported.
For example, where the supplier's invoice excludes international freight, we need to establish the freight and insurance amounts before calculating the correct customs value. We also check whether relevant UK delivery and handling charges should be included in the import VAT calculation.
Cartwright reviews the available invoices, freight details and delivery terms to explain how the import charges have been calculated.
Can you help if I think I have been charged the wrong amount?
Yes. We can review the customs entry and supporting documents to help identify whether the calculation appears correct and what may need to be checked further.
Can I reclaim overpaid import duty or VAT?
In some cases, yes. If duty or tax has been overpaid, a repayment or remission claim may be possible. The correct route depends on the charge, the declaration, your VAT status and the supporting evidence available.
What is a C285 claim?
A C285 is used to claim repayment or remission of certain import duties and taxes where they have been overpaid or should not have been charged. It must be supported by clear evidence, such as the customs entry, invoices, calculations and any relevant origin or relief documents.
Can overpaid charges be adjusted through a deferment account?
Sometimes, if the issue is identified within the current deferment period and HMRC adjustment timescales allow. If the period has passed, a repayment or correction route may be needed instead.
Need help understanding duty and VAT before your goods arrive?
Contact Cartwright CS for clear customs calculation support.