For Imported Goods, does import VAT include container trailer cost (to my company warehouse)?

Hi there, Hope someone can give me an accurate answer. Because even after reading some articles on the HRMC website, I really still can’t understand how to calculate import VAT. I want to import goods from China into UK, full 20 feet container. However, there is a problem that I don't quite understand how import VAT is calculated. Before I go any further, I want to say that I have read this article: https://www.gov.uk/guidance/working-out-the-vat-value-using-the-customs-value-of-the-imported-goods I know that: import Duty = Goods CIF Value x Duty rate. Goods CIF Value = Goods Value + Sea Freight Cost + Insurance Cost. But when it comes to Import VAT, I'm not sure whether it also include Customs clearance fees and Container tailer transport cost within UK.. I saw calculating formula from some articles of shipping companies like this: Import VAT = ( CIF Value + Duty ) x VAT Rate Ok, It's easy to understand for me. (But, is this too simple? I'm not sure..) On the other hand, I also checked some articles from some other UK shipping companies, the cost of transport within the UK should also be added into import VAT. So, my question is: 1. import VAT = ( CIF Value + Duty + Customs Clearance Fees + Container inland transport cost ) x VAT Rate 2. import VAT = ( CIF Value + Duty + Customs Clearance Fees ) x VAT Rate 3. import VAT = ( CIF Value + Duty ) x VAT Rate Which calculating formula do you think is correct? For "Container inland transport cost", I mean the container trailer freight that transported from Customs to our company's warehouse within UK. For VAT Rate, I know it's 20% generally with some exceptions. I do appreciate for your help. Thank you!

anydody can help to answer?

Hi ericchiue622, The correct answer is nearly option 1. import VAT = ( CIF Value + Duty + Customs Clearance Fees + Container inland transport cost ) x VAT Rate You should also include costs for Terminal Handling, Service charges etc. or follow HMRC guidance under IMPS04400 where you can use a flat rate of £ 550.00 Quote Group C \nSurface freight full load consignments by trailer, rail wagon or container £550 per full load consignment to be added to the value at the time of importation. Unquote Which would mean import VAT = ( CIF Value + Duty + £ 550.00 ) x VAT Rate Hope this helps

Thank you Admark. Very helpful!