Customs Duty Calculator: Calculate the Full Cost of a Shipment

16.10.2026·5 min read·Delivery Pro China

Customs clearance calculator for goods from China: calculates duty, VAT, and the full cost of a shipment. 2026 rates for Ukraine, Kazakhstan, and Uzbekistan. Compare cargo and white-scheme importation.

In brief: Customs clearance for goods from China consists of three sequential payments: customs value, duty based on the commodity code, and VAT at the rate of the importing country. In Kazakhstan, the VAT rate changed in 2026. Comparing cargo and white-scheme importation should be done not by the rate per kilogram, but by the total cost including VAT recovery.

What Makes Up Customs Clearance for Goods from China

Customs payments on imports from China are not a single line item but three components calculated in sequence. Each subsequent one is applied to the sum that already includes the previous one.

Note that insurance is included in the customs value and therefore increases both the duty and VAT. Delivery within the destination country is not included in the customs value – if your freight rate covers that leg, the calculation will have a margin, and your broker will adjust it.

VAT Rates on Import in 2026

VAT rates depend on the importing country. As of 1 January 2026, two of the four countries changed their rates – a calculator running on last year's data will produce a silent error in your favour, and you will see the difference on the broker's invoice.

Reduced rates apply to certain categories in all four countries: pharmaceuticals, some printed materials, and selected food items. If your goods fall into one of these categories, the rate must be entered manually.

Why the Duty Rate Is the Broker's Responsibility, Not Yours

The duty rate is determined by the commodity code under the classification system. Rates for adjacent codes can differ by a factor of several times. For most consumer categories the range is from zero to ten percent of the customs value, but verification is required for a specific product and a specific code.

This is the customs broker's job, and it is the broker's responsibility. Using an approximate figure in your calculation means getting an approximate result that will not match the invoice. In the calculator, you enter the duty rate yourself, after consulting with your broker.

Cargo or White Scheme: How to Compare Correctly

The per-kilogram rate for cargo is almost always lower. That is usually where the comparison ends – and that is a mistake. The decision comes down to two lines that belong not in logistics, but in accounting.

For a VAT-registered business, the tax paid at customs is recoverable as input VAT: it is not an expense but a deferred return. This changes the final figure entirely. For a non-VAT payer, the calculation is different.

The question of whether you are a VAT payer must be answered before comparing schemes, not after. Otherwise you are comparing different things.

What Is Included in the Full Cost of a Shipment

For the comparison between cargo and the white scheme to be fair, all line items must be included in the calculation:

• freight per shipment;
• duty and VAT;
• excise duty (if the goods are excisable);
• broker services and certification;
• minus recoverable VAT (for VAT payers).

Only then can you calculate the full cost of the shipment and the cost per kilogram. These are the figures worth comparing.

Insurance is not added separately to the scheme comparison: goods are insured in the same way under any import scheme, so it is neutral to the choice.

Frequently Asked Questions

How is the customs value of goods from China calculated? Customs value = invoice value of the goods + cost of delivery to the border + insurance. Delivery within the destination country is not included. This is the base from which duty and VAT are calculated.

Did VAT rates on import change in 2026? Yes, in Kazakhstan the VAT rate increased from 12% to 16% as of 1 January 2026, when the new Tax Code came into force. In Ukraine and Uzbekistan the rates remain unchanged: 20% and 12% respectively. In European countries the rate depends on the specific country.

Who determines the duty rate for goods from China? The duty rate is determined by the customs broker based on the commodity code. This is the broker's job and the broker's responsibility. It is not advisable to use an approximate rate in your own calculation: rates for adjacent codes can differ by a factor of several times, and an error in the rate carries through to an incorrect VAT figure.

When is the white scheme more cost-effective than cargo for imports from China? The white scheme is more cost-effective for VAT-registered businesses that recover the tax paid at customs, as well as for businesses that sell to legal entities, retail chains, or operate with procurement processes requiring documentary proof of expenses. Cargo may be more cost-effective for non-VAT payers on small shipments – but the calculation must be done for a specific shipment, not based on the rate per kilogram.

Check your current scheme on a single shipment without changing your entire process at once.