UK customs knowledge

Duty and import VAT preparation

Build the evidence behind classification, customs value and tax treatment before committing to a movement.

DUTY · VAT · VALUE

Practical overview

What a prepared movement looks like.

Duty and import VAT depend on more than the invoice total. Classification, origin, customs procedure, reliefs and valuation adjustments can all affect the position. We help organise the supporting information for specialist review.

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01

Classification and measures

The commodity code identifies the goods for tariff purposes and can affect duty rates, VAT treatment, restrictions and document requirements. Product material, function, construction and presentation may all matter.

02

Customs and VAT value

The transaction documents are the starting point, but transport, insurance, commissions, assists, royalties or other adjustments may need consideration depending on the facts.

  • Invoice value and currency
  • Freight and insurance costs
  • Known destination and incidental expenses
  • Related-party or non-sale circumstances
  • Duty, excise or other import charges
03

Prepare—do not guess

Indicative calculations are not a substitute for a verified classification and valuation. The final declaration position should be supported by evidence and, where uncertainty is material, appropriate HMRC guidance or a formal decision route.

Questions answered

Useful before the file moves.

UK Trade Tariff
Can Ask FCC calculate my final duty?

No. It can explain preparation steps but not issue a binding calculation.

Does a supplier’s overseas code automatically apply in the UK?

No. The UK treatment and full code should be checked.

Can import VAT value differ from invoice value?

Yes, depending on the costs and adjustments required.

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Email the shipment details and available documents for review by the clearance team.

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