Bags and luggage duty into Great Britain 2%

Under the standard tariff, bags and luggage imported into Great Britain carry a flat 2% customs duty, plus 20% import VAT, effective 1 January 2021. Preferential rates can apply when origin requirements are met. In Great Britain, consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.

178 origins qualify for a preferential rate below the 2% standard, all at 0%. None of them changes the worked example: at £60.00 that consignment is already under the £135.00 relief threshold, so no duty is charged whatever the origin. Preference starts to matter above it. Claiming a preferential rate requires proof of origin at customs; without acceptable proof the standard rate applies.

Route
Any origin → Great Britain
Standard customs duty
2% on all 3 codes in this category
Import VAT
20%
Duty assessed on
Goods value plus freight and insurance (CIF)
Low-value treatment
Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout
Typical clearance fee
£8.00, charged by the carrier
Commodity codes covered
3
Source record date
23 August 2026

Rates by commodity code

3 commodity codes imported into Great Britain, any origin
HS code Description Duty In force since Instrument
4202.11 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers 2% S.I. 2020/1430
4202.21 Handbags, whether or not with shoulder strap, including those without handle 2% S.I. 2020/1430
4202.29 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases… 2% S.I. 2020/1430

A worked example

A £60.00 order of trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers (HS 4202.11) with £10.00 shipping, imported into Great Britain, has a modelled total of £92.00. This includes £22.00 in estimated duty, VAT and carrier fees.

Chargeable
Estimated taxes and fees
£22.00
Itemised, at the assumed order value
Goods value£60.00
Shipping and insurance£10.00
Customs duty · No duty — below the relief threshold£0.00
Import VAT · 20%£14.00
Carrier clearance fee£8.00
Estimated taxes and fees£22.00
Total landed cost£92.00

The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery. Order value is an assumed figure converted from euros at an illustrative rate, for the sake of a realistic example. Use the calculator for your actual numbers.

Origins with a preferential rate

Rates below the standard, by country of origin. Proof of origin is required to claim one.
AgreementPreferential ratevs standardSaving on the example
CARIFORUM14 countriesAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago0%-2.0ppRelieved
Central America6 countriesCosta Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama0%-2.0ppRelieved
Channel Islands2 countriesGuernsey, Jersey0%-2.0ppRelieved
CPTPP All Members excluding Canada10 countriesAustralia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, Vietnam0%-2.0ppRelieved
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences43 countriesAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia0%-2.0ppRelieved
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences17 countriesAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu0%-2.0ppRelieved
Developing Countries Trading Scheme (DCTS) - Standard Preferences1 countryIndonesia0%-2.0ppRelieved
Eastern and Southern Africa States4 countriesMadagascar, Mauritius, Seychelles, Zimbabwe0%-2.0ppRelieved
European Union28 countriesAustria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Union, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden0%-2.0ppRelieved
OCTs (Overseas Countries and Territories)11 countriesAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands0%-2.0ppRelieved
SADC EPA5 countriesBotswana, Eswatini, Lesotho, Mozambique, Namibia0%-2.0ppRelieved
Named individually in the tariff37 countriesAlbania, Andorra, Cameroon, Canada, Ceuta, Colombia, Côte d’Ivoire, Ecuador, Egypt, Faroe Islands, Fiji, Georgia, Ghana, Iceland, India, Israel, Jordan, Kenya, Kosovo, Lebanon, Liechtenstein, Melilla, Moldova, Morocco, North Macedonia, Norway, Palestinian Territories, Papua New Guinea, Samoa, San Marino, Serbia, South Africa, South Korea, Switzerland, Tunisia, Türkiye, Ukraine0%-2.0ppRelieved

The worked example falls under the £135.00 duty relief threshold, so no duty is charged whatever the origin. These rates apply above it.

Where Northern Ireland charges differently

Northern Ireland applies the EU Common External Tariff rather than the UK Global Tariff. On 3 of the 3 commodity codes compared here the two differ; on the rest they are identical.

Commodity codeThis pageNorthern IrelandDifference
420211Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers2%3%+1.0pp
420221Handbags, whether or not with shoulder strap, including those without handle2%3%+1.0pp
420229Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases…2%3.7%+1.7pp

Duty rates only. Northern Ireland follows EU customs rules on low-value consignments and UK rules on VAT, so the total charge on a parcel is not simply this page’s figure with the rate swapped. Goods moving from Great Britain to Northern Ireland are a separate regime again.

Editor's note

Before using the estimate, ask the seller for the outer-surface material, photos of any coating, and the proposed commodity code. Save those details with the invoice.

If no displayed row matches the bag, do not substitute the cheapest or nearest-looking row. Tollmark’s category coverage is limited; an absent rate is a reason to check the official tariff, not evidence that the item is free.

Check your own order

One goods type, ordinary tariff and destination currency. No trade-agreement relief, trade-remedy duties, excise, gifts, returns or deductions for tax paid at checkout. Enter prices before tax; we do not convert currencies.

Quantity and weight

Check when and how charges are collected

Check the official import guidance

Common questions

How much is customs duty on bags and luggage imported into Great Britain?

Standard tariff before any preferential origin relief: 2% on every commodity code in this category, effective 1 January 2021.

Is there a threshold below which I pay nothing on a parcel to Great Britain?

Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.

Is import VAT charged on top of the duty in Great Britain?

Where import VAT is due, the stored rates are 20%, calculated on the customs value plus the customs duty itself. Tax collected at checkout must be checked before estimating an additional payment.

What does the worked example estimate?

A £60.00 order with £10.00 shipping gives £22.00 in estimated duty, VAT and carrier fees, for a modelled total of £92.00. The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery.

Classification notes

For bags and cases, identify the type of container and the material visible on its outside. HMRC’s heading 4202 guidance distinguishes leather, plastic sheeting and textile surfaces; a marketing term such as “vegan leather” is not enough to select a code.

Use the code-specific rate for the destination on this page. A shared material description does not establish an origin preference.

27 further sanctions and trade-control notices apply to these commodity codes. They govern whether the goods may be traded, not what they cost, and are listed at the source rather than repeated here.

HMRC — Classifying leather, heading 4202

Sources

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