Import VAT and duty calculator
Preset: EU online purchase
Import VAT and Customs Duty Calculator
Customs duty and value-added tax or GST are generally charged on the same principle regardless of the country. However, the thresholds for charges as well as the rates of duties and taxes vary by country. The calculator on this page is a general calculator. You must enter your own country’s rates and charges yourself. The calculator adds them together in the correct order. The calculator also has a ready-made quick selection for EU online purchases.
How the calculator calculates
- Customs value = price of the goods + shipping + insurance (CIF value).
- Duty = customs value × duty rate + fixed duty × goods items.
- Fees = fee per item × goods items.
- VAT base = customs value + duty + fees.
- VAT = base × VAT rate.
- Amount payable at clearance = duty + fees + VAT (+ carrier’s fee).
- Total price = customs value + amount payable.
The customs duty is calculated before VAT. VAT is calculated on the amount that includes the customs duty. This is how it works, for example, in the EU, the United Kingdom, Norway, Switzerland, Australia and Singapore.
Example: goods 100, shipping 15, duty rate 10%, fixed duty 2 and fee 1.50 per item, two goods items, VAT 20%.
| Customs value (100 + 15) | 115.00 |
| Duty (10% + 2 × 2) | 15.50 |
| Fees 2 × 1.50 | 3.00 |
| VAT base | 133.50 |
| VAT 20% | 26.70 |
| Amount payable at clearance | 45.20 |
| Total price | 160.20 |
Fields
- VAT or GST %: country’s rate.
- Price of the goods: price of the goods, excluding VAT/GST.
- Shipping and insurance: shipping and insurance, excluding VAT/GST.
- Duty rate %: the goods’ duty rate. You get this from the customs authority.
- Fixed duty per item: fixed duty payable per goods item.
- Fee per item: authority’s fee payable per goods item.
- Goods items: number of goods items. Products with the same tariff code belong to the same item.
- Carrier’s clearance fee: the carrier’s clearance fee. This is added to the final amount, not to the VAT base.
If there is no fee, you can also leave the field empty. The calculator does not convert currencies.
EU quick selection
The quick selection “EU online purchase” calculates an online purchase according to EU rules. Here, a non-EU online store sends the goods to the consumer from outside the EU.
The rule is selected based on the price:
- up to €150 (value of the goods excluding shipping): fixed duty €3 and handling fee €2 for each goods item,
- over €150: duty at the goods’ duty rate and handling fee €2 for each goods item.
The fixed duty field has a question mark, as its value depends on the price of the goods. After calculation, the results column shows which rule was used. Enter the VAT rate of your own EU country. “clear” returns the calculator to its default state.
Example: two different products €40, shipping €5, VAT 21%: duty €6, handling fee €4, VAT €11.55, amount payable €21.55.
The quick selection does not cover everything:
- IOSS: the seller collects the VAT already at checkout and nothing is paid at clearance. The calculator calculates without IOSS.
- Gifts from a private individual are duty-free and tax-free in the EU up to €45. The quick selection applies only to online shopping.
- The fixed €3 duty is temporary and valid until 30 June 2028.
How countries differ
- Thresholds: in many countries, small shipments are duty-free or tax-free up to a certain value. The calculator does not apply thresholds. Leave the field empty if no charge is collected. The EU removed the €150 duty-free threshold on 1 July 2026.
- VAT at checkout: several countries collect VAT on small purchases already at the purchase stage. In that case, no VAT is paid at clearance.
- Duty base: some countries calculate the duty on the price excluding shipping, for example the United States and Canada. The calculator, on the other hand, calculates the duty on the price including shipping.
- No VAT: the United States does not have value-added tax. Sales tax is determined by state.
- Fees: in some countries, the authorities’ fees are not included in the VAT base.
How the calculator rounds
Duty, fees and VAT are each rounded separately to two decimal places.
What the calculator does not calculate
- excise duties (alcohol, tobacco, fuels),
- anti-dumping duties and other special duties,
- country-specific thresholds and exemptions,
- currency conversion,
- travellers’ souvenirs.
The calculator gives only an estimate. Check your situation with your own country’s customs authority.