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BorderMathCalculator
UK import route calculator

Import Duty on Footwear from Cambodia to UK

Estimate duty, VAT and landed cost for footwear imported from Cambodia to the UK.

UK landed cost calculator

Build the customs value, apply a tariff rate, estimate import VAT and see the total landed cost. You can search the UK Trade Tariff or enter a known 10-digit commodity code.

1. Find the tariff classification

Start with a product description or enter the code if you already know it.
Classification matters: choose the description that actually matches the goods.
Use the customs origin of the goods, not simply the seller, warehouse or dispatch country.

2. Enter the shipment values

Enter the intrinsic/customs goods value before any separately charged UK VAT. Goods with no sale price still require an appropriate customs value.
Examples: customs clearance, handling, storage and known onward transport costs that belong in the import VAT value.
Optional business costs incurred after the import VAT valuation point. These are added to landed cost but not used to calculate import VAT.
Enter a rate manually or check the official tariff above.
20% UK standard-rate planning default. Official commodity data can automatically replace it with a clear reduced or zero rate when applicable.
Enter the customs/tariff weight when the official rate is charged per kg, 100 kg or tonne. BorderMath will use it automatically.
Low-value / VAT handling
BorderMath will choose a planning default from the shipment value; change it if your transaction differs.
Tick only when the goods are actually excise-liable. If ticked, BorderMath will withhold final VAT because Excise Duty must be included in the VAT value.
Simplified planning model for Great Britain: customs value = goods + freight + insurance. Import VAT value adds customs duty and qualifying incidental expenses up to the relevant UK destination. For qualifying low-value sales, seller/marketplace VAT paid at checkout is kept separate from customs value and added only to the cash landed-cost total. Post-import costs are added after VAT. Low-value, excise, trade-remedy and Northern Ireland rules can differ.

Estimated landed cost

Live calculation as you change the inputs.
Total landed cost
£0.00
Estimated cost per unit: £0.00
Estimate status: waiting for shipment valuesEnter shipment values to begin.
Customs value£0.00
Customs duty£0.00
Import VAT£0.00
Import VAT incidental costs£0.00
Post-import costs£0.00
Do not use this estimate as a customs declaration. Preference eligibility, rules of origin, quotas, anti-dumping duties, excise, additional codes and certificates can change the amount due.

Footwear classification depends on construction details

Do not search only for “shoes”. Record the material of the upper, the material of the outer sole, whether the footwear covers the ankle, its construction and the intended type of footwear. Those facts help narrow the tariff descriptions far more reliably than a retailer's style name.

Detail to captureWhere to find it
Upper materialTechnical specification, label or supplier declaration.
Outer-sole materialSpecification or physical product details.
Coverage/constructionWhether it covers the ankle and how the upper/sole are formed.
Purpose/typeEveryday footwear, sports footwear, protective or other specialist design.

If a DCTS preference appears, verify the origin rule

The DCTS can provide preferential tariffs for qualifying goods from eligible developing countries, but preference is conditional. Select Cambodia only where it is the customs origin, use the live tariff to identify the current measure, then verify the applicable rule of origin and proof requirements before claiming that rate.

Worked workflow

For £1,250 of footwear, £160 freight and £10 insurance, the simplified customs value is £1,420. BorderMath applies the live tariff formula only after the relevant code/origin measure is resolved, then builds the import-VAT value separately.

Official sources and review

Reviewed 6 September 2026. HMRC's classification guidance links to specialist footwear guidance. Also check the UK Trade Tariff and, where relevant, the government's DCTS guidance.

Planning estimate only. Check the live official measure and supporting evidence before a customs declaration. See BorderMath methodology and limitations.