{"formula":{"cif_value":"customs_value + freight_cost + insurance_cost (or customs_value alone when the Incoterm is CIF/CIP/DAP/DPU/DDP/CFR/CPT and freight/insurance are already in the invoice price)","duty_amount":"cif_value × duty_rate_percent / 100","vat_amount":"(cif_value + duty_amount) × vat_rate_percent / 100","total_import_taxes":"duty_amount + vat_amount","total_landed_cost":"customs_value + freight_cost + insurance_cost + total_import_taxes"},"rate_resolution":{"third_country":"Trade Tariff measure type 103, geo 1011 (ERGA OMNES) — default rate applied to all origins without a preferential agreement.","preferential":"Trade Tariff measure type 142 with the specific origin geographical area — flagged in `warnings[]` if a lower preferential rate exists for the requested origin (proof of origin required; not auto-applied).","vat":"Trade Tariff measure type 305 — UK standard 20% default. 0% applied only when the commodity carries an explicit zero-VAT measure and no co-existing standard-rate measure.","trade_remedies":"Trade Tariff measure types 695 / 552 / 553 (anti-dumping, countervailing, safeguard) — flagged as a warning when present for the origin or under ERGA OMNES.","restrictions":"Trade Tariff measure types 277 / 711 / 728 (import prohibitions, licensing, controls) — flagged as a `danger` warning when present."},"duty_rate_source":{"system":"GOV.UK Trade Tariff API","base_url":"https://www.trade-tariff.service.gov.uk/api/v2","endpoint":"/commodities/{10-digit-commodity-code}","cache_ttl_seconds":86400},"sources":[{"url":"https://www.gov.uk/import-goods-into-uk","title":"Import goods into the UK — HMRC overview"},{"url":"https://www.trade-tariff.service.gov.uk/","title":"UK Trade Tariff (live tariff schedule)"},{"url":"https://api.trade-tariff.service.gov.uk/v2/","title":"UK Trade Tariff API v2 documentation"},{"url":"https://www.gov.uk/guidance/check-uk-trade-tariffs-from-1-january-2021","title":"HMRC: Check UK Trade Tariffs from 1 January 2021"},{"url":"https://www.gov.uk/guidance/work-out-the-customs-value-of-your-imported-goods","title":"HMRC: Work out the customs value of your imported goods (CIF basis)"},{"url":"https://www.gov.uk/guidance/vat-on-imported-goods","title":"HMRC: VAT on imported goods (apply VAT to CIF + duty)"},{"url":"https://www.gov.uk/guidance/check-anti-dumping-or-countervailing-duty-tcvd","title":"HMRC: Check anti-dumping or countervailing duty (measure types 552 / 695)"},{"url":"https://www.gov.uk/guidance/binding-tariff-information-decisions","title":"HMRC: Binding Tariff Information (legal certainty on classification)"}],"audited_at":"2026-05-16","verified":false,"decision_rationale":"Methodology citations attached as inline documentation for the live duty calculator. Formula matches the HMRC import duty + VAT computation outlined in the cited guidance pages. The 10-digit commodity code resolution, measure-type filtering (103 / 142 / 305 / 695 / 277), and CIF-Incoterm handling all mirror the canonical UK Trade Tariff API contract. Sandbox HTTPS allowlist did not include gov.uk / trade-tariff.service.gov.uk on this audit pass, so the HMRC guidance URLs were NOT live re-fetched and diffed against the implementation. The Trade Tariff API itself is hit per-request in production runtime (Vercel edge), not in the sandbox audit context — production calls remain live. See docs/audit/vehicles-customs-verification-2026-05-16.md.","_source":{"type":"reference","authority":"HM Revenue & Customs (GOV.UK Trade Tariff)","source_url":"https://www.trade-tariff.service.gov.uk/","licence":"Open Government Licence v3","retrieved_via":"freightutils.com"}}