US seller, US dispatch and US origin are different questions
For goods bought from the United States, the first useful check is whether the product is actually of US customs origin. A US retailer can sell goods manufactured elsewhere, and a US fulfilment centre can dispatch goods whose origin is another country. Select the origin that applies to the goods themselves so the live tariff request can return the relevant measures.
Classification still comes before the rate. Record the product's function, materials, construction and whether it is a complete item, component, accessory or set. The UK Trade Tariff can show duty, VAT treatment and measures only after the goods are classified to the appropriate commodity code.
Separate import VAT from VAT collected at checkout
For some lower-value consumer sales, UK VAT may already have been charged by the seller or marketplace. That is different from import VAT being collected at the border. BorderMath keeps these paths separate so a checkout VAT amount is not silently added again as import VAT. Use the option that matches the actual transaction and evidence you have.
Worked landed-cost workflow
| Input | Example |
|---|---|
| Goods | £760 |
| Freight | £85 |
| Insurance | £5 |
| Simplified customs value | £850 |
After the live commodity measure supplies the applicable duty calculation, BorderMath adds duty and the relevant incidental costs to the VAT base. Costs that arise after the import-VAT valuation point can be entered separately so they contribute to landed cost without being treated as part of the VAT base.
What to verify
- the actual customs origin rather than the marketplace or warehouse location;
- the 10-digit import commodity code;
- the official duty and VAT measures returned for that code and origin;
- whether UK VAT was already charged at checkout;
- any licence, additional-code, quota or trade-remedy condition shown by the tariff.
Reviewed 6 September 2026. Check current measures in the UK Trade Tariff, HMRC's classification guidance and import-VAT valuation guidance.