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Import knowledge base

Import duty & landed cost guides

Choose a route, product-classification guide or customs-value topic. Each guide explains the facts to establish before using the live tariff calculator rather than publishing a generic duty-rate table.

Import routes

Route pages focus on origin and transaction issues that change the calculation. The EU guide explains preferential origin under the UK-EU agreement; the US and China guides separate seller/dispatch location from customs origin.

Customs value, VAT and preference

Use these resources when the difficult part is not the product description but the value, VAT base or origin-preference decision.

Customs value / CIF calculator

Build goods, freight and insurance into a transparent customs-value starting point.

Read the customs-value guide →

Import VAT

Separate customs value, duty, incidental expenses and checkout VAT treatment.

Open the import VAT calculator →

DCTS preference checker

Check a current DCTS country tier against the live origin-filtered commodity measure.

Read the DCTS guide →

Supplier landed-cost comparison

Compare two origins for the same commodity code using live tariff treatments and per-unit landed cost.

Compare suppliers →

Need the code first? Use the commodity-code search. Need the formulas and limits? Read Methodology. Guides are reviewed against official UK sources and do not replace a binding classification or customs advice.