Duty first.
Then tax on top.

Work out duty and import VAT on goods value plus freight and insurance, in the order customs applies them.

The order of the calculation

Customs value is the goods plus freight and insurance. Duty is a percentage of that value. Import VAT or GST is then charged on the customs value plus the duty plus any other amounts the authority includes, so tax is paid on the duty too. Brokerage is added on top.

With the default figures: 200 + 30 + 10 = 240 customs value; 10% duty = 24; 20% tax on 240 + 24 + 5 = 53.80; plus 12 brokerage gives 89.80 in charges. Read how import duty and VAT are calculated.

What a percentage cannot cover

Some goods carry specific per-unit duties, quotas, anti-dumping duties or excise. Duty rates can depend on where the product was made, not where you bought it; see country of origin vs place of purchase. Low-value thresholds change, so do not assume one applies. Confirm with the destination customs authority or a broker.

Common questions

Is import VAT charged on the duty?

In the common method used here, yes: the tax base is the customs value plus duty plus other included amounts.

Do I pay duty on shipping costs?

Many authorities include freight and insurance in the customs value. Check the destination rules.

Where do I find the duty rate?

From the destination’s tariff schedule for the product’s classification and origin, or from a customs broker.

Other tools.

VAT calculatorSplit a VAT-inclusive price into net price and tax, or add VAT to a net price.Sales tax calculatorAdd a combined sales tax rate to a pre-tax shelf price and see the checkout total.Tourist refund calculatorEstimate a tourist VAT or GST refund after the operator’s percentage, fixed fee and minimum spend.Currency & card-fee checkConvert with dated reference rates, then add a card fee or compare a dynamic currency conversion offer.Traveler allowance checkerCheck a whole category of goods against a duty-free allowance without subtracting the allowance from the bill.Trip break-even calculatorCompare the home price with the full overseas cost, then subtract the trip itself.Landed-cost calculatorEvery step of one purchase: tax basis, refund, card fee, freight, duty and import tax.Travel basketUp to five saved purchases against the same basket at home, with the trip included.

Duty first.
Then tax on top.

The order of the calculation

What a percentage cannot cover

Common questions

Read more.

How import duty and import VAT are calculated, step by step

Parcel forwarders: the true cost of buying abroad and shipping home

Country of origin vs place of purchase: which one sets the duty

Other tools.

Help improve the tools?

Duty first.Then tax on top.

The order of the calculation

What a percentage cannot cover

Common questions

Read more.

How import duty and import VAT are calculated, step by step

Parcel forwarders: the true cost of buying abroad and shipping home

Country of origin vs place of purchase: which one sets the duty

Other tools.

Duty first.
Then tax on top.