Import Duties & Taxes Calculator
Last updated: 14 August 2026
Estimate potential import duty, taxes and border charges for jewellery orders sent from Northern Ireland to Ireland, the EU, the USA, Canada, Australia and New Zealand.
The calculator uses current published rules and guide rates checked against official customs and government sources. It is designed to help with planning before purchase or dispatch, but it is not a guaranteed customs quote.
Import Duties and Taxes Estimator
Enter the item value and destination below. Additional fields appear only where they are relevant.
Choose the closest category for an estimate. Customs classification can depend on the exact article.
Tick this only where the item genuinely qualifies as UK-originating under the relevant trade agreement and the required origin evidence is available. Being dispatched from Northern Ireland does not by itself establish UK customs origin.
From 24 July 2026, most UK-origin products are subject to an additional 10% U.S. Section 301 duty. Other origins can have different additional tariffs. Properly classified antiques under HTS 9706 are exempt from this Section 301 action.
Canadian sales taxes differ by province or territory. Courier clearance can also affect the final assessment.
Canada Post currently adds a CAD $9.95 handling fee when duty or tax is collected on a mail item. Courier brokerage or disbursement fees vary, so add any known courier fee below.
A daily market reference rate is loaded automatically where available. Customs authorities may use a different official customs exchange rate.
Government processing or goods levies can differ by transport mode.
Use this only if a carrier or customs broker has quoted an additional fee.
This estimator is for general guidance only. Customs classification, origin, evidence, exchange rates, carrier procedures and official assessment can change the final amount.
How import charges work from Northern Ireland
Goods sent from Northern Ireland to EU member states move within the goods side of the EU Single Market under the Windsor Framework. They are treated as dispatches rather than normal third-country exports, so buyers in Ireland and the wider EU should not normally face import duty or import VAT collected at the border on delivery. Seller VAT obligations can still apply.
For destinations outside the EU, customs duty, import taxes, government levies and carrier fees depend on the destination, the value and classification of the jewellery, its customs origin and the method of clearance. The calculator therefore gives an estimate rather than a guaranteed charge.
Antique jewellery over 100 years old
Age can materially change the customs treatment of antique jewellery. The USA, Canada, Australia and New Zealand all have customs provisions for antiques over 100 years old that can result in a free customs duty rate when the item is properly classified and the age requirement is established.
That does not necessarily remove import GST, sales tax, processing charges, levies or carrier fees. Australia, for example, requires evidence of antiquity for the antique duty treatment on higher-value imports. Always keep supporting evidence where an antique classification is being claimed.
Ireland and the EU
Goods physically dispatched from Northern Ireland to Ireland or another EU member state are not handled as ordinary imports from a third country. The calculator therefore shows £0 / €0 for normal border import duty and import VAT collected on delivery.
This does not mean the sale is VAT-free. VAT obligations can still apply to the seller, including rules for Northern Ireland-to-EU consumer sales.
USA
U.S. customs treatment changed on 24 July 2026. The earlier temporary 10% Section 122 import surcharge has expired. A separate Section 301 action now applies a 10% additional tariff to most products of the United Kingdom, subject to exemptions.
For ordinary non-antique jewellery, this estimator uses a guide general duty rate of 5% for silver jewellery and 5.5% for many gold, platinum and other precious-metal jewellery articles. Some tariff subheadings, including certain chains and specialised articles, have different rates, so the duty field remains editable.
Properly classified antiques under HTS heading 9706 are duty-free under the normal tariff and are included in the Section 301 product exemptions. For non-antique items of other or uncertain origin, the calculator does not guess the applicable additional country tariff; enter it manually if known.
Canada
For ordinary mail or courier imports from the UK, goods valued at CAN$20 or less are generally relieved from duty and tax. Above that level, duty and federal or provincial sales taxes can apply.
The calculator uses current 2026 Canadian non-commercial import tax rates, including Nova Scotia's 14% HST. For non-antique jewellery it uses guide Most-Favoured-Nation duty rates of 8.5% for silver jewellery and 6.5% for other precious-metal jewellery. Qualifying UK-origin goods may receive a free UK preferential tariff where the origin rules and evidence requirements are met.
If the postal route is selected, CAD $9.95 is added when Canada Post would collect duty or tax. Courier brokerage and disbursement charges vary and are not automatically guessed.
Australia
Consignments valued at AUD$1,000 or less generally do not attract customs duty or border GST through the normal low-value border process, although GST can instead be collected at the point of sale where the overseas seller is required to do so.
Above AUD$1,000, ordinary silver and other precious-metal jewellery generally carries a 5% customs duty rate. Qualifying UK-origin goods can be duty-free under the Australia-UK Free Trade Agreement, and antiques proven to be over 100 years old are duty-free. GST and government processing charges can still apply.
From 1 July 2026, the electronic import processing charge is AUD$50 for consignments over AUD$1,000 and under AUD$10,000, and AUD$152 at AUD$10,000 or more. The full import declaration biosecurity charge is AUD$48 by air and AUD$71 by sea.
New Zealand
For goods at or below NZ$1,000, New Zealand Customs generally does not collect customs duty or border GST. GST may instead be collected by an overseas supplier where the low-value goods rules apply. New goods levies have applied from 1 April 2026 and may be passed on through the freight or clearance chain.
For consignments over NZ$1,000, ordinary silver and other precious-metal jewellery generally has a 5% customs duty rate. Qualifying UK-origin goods can receive a free preferential tariff, while antiques over 100 years old are duty-free under heading 9706. Border GST is 15% and is calculated on the customs value plus duty, freight and insurance.
The combined Customs and MPI goods levy, excluding GST, is currently NZ$51.81 for a high-value air import and NZ$118.44 by sea. Low-value levy figures are NZ$2.21 by air and NZ$2.09 by sea.
Quick destination reference
| Destination | Buyer-facing position | Main points used by this calculator |
|---|---|---|
| Ireland | Normally no border import charges on delivery | NI-to-EU goods movement under the Windsor Framework |
| EU outside Ireland | Normally no border import charges on delivery | NI-to-EU dispatch; seller VAT rules can still apply |
| USA | Estimate only | MFN jewellery duty plus origin-dependent Section 301 treatment; HTS 9706 antiques exempt |
| Canada | Duty/tax commonly applies above CAN$20 | Duty, GST/HST/PST/QST and route-specific handling |
| Australia | Usually no border duty/GST at or below AUD$1,000 | Duty, GST, import processing and biosecurity charges above threshold |
| New Zealand | Usually no Customs-collected duty/GST at or below NZ$1,000 | Duty/GST above threshold plus 2026 goods levies |
This reference is intentionally concise. Actual treatment can still depend on classification, customs origin, evidence, carrier handling, exchange rates and whether taxes are collected at checkout rather than at the border.
Import duties and taxes FAQs
They should not normally face import duty or import VAT collected at the border on delivery. Goods moving from Northern Ireland to an EU member state are treated as intra-Single-Market movements for goods under the Windsor Framework. Seller VAT obligations can still apply.
Not in the normal third-country border-import sense. Goods physically dispatched from Northern Ireland to an EU member state are treated as dispatches rather than ordinary exports, although VAT rules still apply to the sale.
The USA, Canada, Australia and New Zealand all provide duty-free customs treatment for qualifying antiques over 100 years old, but the item must meet the relevant classification and evidence requirements. Import GST, sales taxes, government charges, levies or carrier fees can still apply.
No. Customs origin is not determined simply by the dispatch address. Preferential UK-origin treatment should only be selected where the jewellery meets the relevant origin rules and the necessary evidence can be provided.
U.S. duty can depend on the precise HTS classification and the item's customs origin. From 24 July 2026, most UK-origin products are subject to an additional 10% Section 301 duty, while properly classified antiques under HTS 9706 are exempt. Other origins can have different additional tariff treatment.
Canada combines federal GST with HST or provincial sales taxes depending on the province or territory and the clearance route. The calculator uses the current published non-commercial import rates as an estimate.
Not necessarily. The calculator loads a daily GBP market reference rate for convenience. Customs authorities may use their own published customs exchange rate for the date of import, so the final converted value can differ.
No. It is an estimate designed to help buyers understand possible charges before purchase or dispatch. The final assessment is made by the relevant customs authority and carrier and can change because of classification, origin, evidence, exchange rates, entry method and policy changes.
Official guidance used
The rules and guide rates on this page were checked against current official guidance from HMRC, the U.S. International Trade Commission and USTR, the Canada Border Services Agency, the Australian Border Force and New Zealand Customs.
HMRC: Northern Ireland and EU goods movements
USTR: July 2026 Section 301 action
USITC: Harmonized Tariff Schedule
CBSA: Customs Tariff 2026
Australian Border Force: import charges
New Zealand Customs: goods levies