Understand an import estimate

The calculation fundamentals

• How to find an HS or tariff code A practical guide to HS codes, national tariff codes and the product details needed for a reliable import-duty estimate.
• How customs value works Learn how transaction value, freight, insurance and required adjustments affect the value used to calculate customs duty.
• How import VAT and GST work Understand why import VAT or GST can be charged on customs value plus duty, and why the standard rate may not be the right product rate.
• Preferential duty and rules of origin Learn when a trade agreement can reduce import duty, how rules of origin work and why the shipping country is not enough.
• Import fees, thresholds and low-value rules Understand why duty thresholds, low-value relief, processing fees, brokerage and carrier charges must be checked separately.

Country calculations

These pages use the same sample shipment to show where national methods differ. The percentage duty in each worked example is clearly hypothetical.

• United Kingdom Learn how UK customs value, import duty and import VAT fit together, then estimate a shipment using official tariff sources.
• United States Learn how US customs value, HTS duty and additional tariffs work, then estimate a shipment using official US sources.
• European Union Learn how EU customs value, TARIC duty and member-state import VAT fit together, with direct official sources.
• Australia Learn how Australian customs value, duty and import GST are calculated, with direct links to official sources.
• Canada Learn how Canadian value for duty, customs duty and import GST work, with direct official tariff and tax sources.

How to use these guides

1. Describe and classify the product.
2. Work out the customs value under the destination’s rules.
3. Check ordinary duty, possible preference and additional measures.
4. Apply the correct product tax rate to the correct tax base.
5. Add fees and unknowns before deciding whether the shipment is viable.