Importing from China to the UK means paying more than the supplier’s invoice and the freight. Customs duty, import VAT and clearance charges are added when the goods arrive, and you need an EORI number and the right commodity code before anything can be cleared. This guide explains what you pay when importing from China to the UK, how import duty and VAT are calculated, the steps and documents involved, and how to avoid surprises at the border.
Key points
• You need a GB EORI number to import goods into Great Britain as a business.
• Customs duty depends on the commodity code and is charged on the value of the goods plus freight and insurance to the UK.
• Import VAT (standard rate 20%) is charged on top of the value and the duty. VAT-registered businesses can use postponed VAT accounting instead of paying it at the border.
• Shipments worth £135 or less follow different rules: no customs duty on most goods, with VAT charged at the point of sale.
• Check the UK Trade Tariff for your product: some goods from China carry extra anti-dumping duty or need specific product safety marking.
New to importing? Our step-by-step guide on how to import from China covers suppliers, payment, inspection and shipping before you reach customs.
What You Pay When Importing from China to the UK
| Cost | Who charges it | How it is worked out | When it is paid |
|---|---|---|---|
| Customs duty | HM Revenue & Customs (HMRC) | Duty rate for your commodity code × customs value (goods + freight + insurance to the UK) | On import, before release (or through a duty deferment account) |
| Import VAT | HMRC | 20% (standard rate) of customs value + duty + costs to the delivery address in the UK | On import, or later on your VAT return with postponed VAT accounting |
| Extra duties | HMRC | Anti-dumping or countervailing duty on some products from China | On import |
| Customs clearance | Your customs broker or forwarder | A fee for making the import declaration | With the freight invoice |
| Port and handling charges | Terminal, shipping line or airline (via your forwarder) | Terminal handling, delivery order and unpacking fees for LCL | With the freight invoice, unless included in a door-to-door price |
How UK Import Duty Is Calculated
Import duty is calculated in three steps:
- Find the commodity code. Every product has a 10-digit UK commodity code for imports. The first 6 digits are the international HS code. Our guide on how to find the HS code for your product explains how to look it up.
- Check the duty rate. Search the code in the UK Trade Tariff. It shows the duty rate for goods from China and any extra duties or import controls.
- Work out the customs value. The customs value is normally the price paid for the goods plus the cost of freight and insurance to the UK border. If you buy FOB or EXW, add the freight you pay yourself (see FOB vs EXW).
Duty = customs value × duty rate. Import VAT is then charged on the customs value plus the duty and the costs of getting the goods to their UK destination.
Example: how duty and VAT build up on one shipment
Illustration only, with an assumed duty rate of 4%. Your rate depends on the commodity code. UK delivery costs are left out to keep it simple.
Total before UK delivery and clearance fees: £13,728. A VAT-registered importer can normally recover the £2,288 import VAT on its VAT return, so the real cost of tax is the duty.
Landed Cost: What to Budget Besides the Goods
| Cost line | Typical level (November 2026) |
|---|---|
| Sea LCL to the UK | about $60–90 per CBM, main freight |
| Sea 20ft / 40ft to Felixstowe or Southampton | about $2,100–2,600 / $3,550–4,050 |
| Air freight | about $4.5–6.5 per kg |
| Customs duty | Rate for your commodity code × customs value (goods + freight + insurance) |
| Import VAT | 20% on most goods; recoverable or postponed if VAT-registered |
| Clearance, port charges and delivery | Quoted per shipment; included in door-to-door or DDP prices |
Because UK duty is charged on a value that includes freight, a cheaper freight rate also lowers the duty slightly.
Import VAT and Postponed VAT Accounting
Import VAT is charged at the same rate as VAT on the same goods sold in the UK, which is 20% for most products. If your business is VAT-registered, you can use postponed VAT accounting: the import VAT is declared and reclaimed on the same VAT return instead of being paid at the border. This avoids paying VAT up front and waiting to reclaim it. Make sure your customs broker knows you want to use it, because it has to be selected on the import declaration.
If you are not VAT-registered, import VAT is paid on import and becomes part of your cost.
Goods Worth £135 or Less
For shipments worth £135 or less, the rules are different: there is no customs duty on most goods, and VAT is charged at the point of sale by the seller or the online marketplace instead of at the border. This mainly affects parcels sent to consumers. The UK government has announced plans to remove the customs duty relief on low-value imports by 2029 at the latest, so check the current rules if you sell this way. Commercial shipments to your own warehouse or to Amazon are normally worth well over £135 and are cleared in the usual way.
How to Import from China to the UK, Step by Step
- Get a GB EORI number. It is free and usually issued quickly. Apply on GOV.UK. See our EORI number guide for what you need to apply.
- Find the commodity code and duty rate for each product in the Trade Tariff.
- Check product rules. Many products need UKCA or CE marking, safety documents or labelling in English. Ask your supplier for test reports before you order.
- Agree the delivery term with your supplier: EXW, FOB or a delivered term such as DDP.
- Choose how to ship: sea (FCL or LCL), China–Europe rail, air or express. See shipping time from China to the UK and shipping cost from China to the UK.
- Clear customs. Your customs broker or forwarder submits the import declaration using your EORI, the commodity code and the commercial invoice.
- Pay duty and VAT, or account for VAT on your return, and the goods are released for delivery.
Documents You Need
- Commercial invoice with the real price paid, currency, delivery term and a clear description of the goods.
- Packing list with cartons, weights and dimensions.
- Bill of lading or air waybill from the carrier.
- Your EORI number and the commodity code for each product.
- Licences or certificates if your product needs them, for example for some chemicals, food contact items or batteries (see shipping batteries from China).
Extra Duties on Some Goods from China
The UK applies anti-dumping or countervailing duties to some products from China, on top of the normal duty, to protect UK industry from unfairly priced imports. These measures cover specific products, often in steel, metals and other industrial goods. The Trade Tariff shows any extra duty against the commodity code, so check it before you place an order, not after the goods arrive.
Common Mistakes When Importing into the UK
- No GB EORI number when the goods arrive.
- Postponed VAT accounting not selected on the declaration, so VAT is paid up front.
- Customs value without freight, which under-declares the value for duty.
- Missing UKCA or CE marking or safety documents for regulated products.
- Not checking anti-dumping duty on steel, metal and some industrial goods.
- Vague product descriptions that do not match the commodity code.
Timeline: From Order to Delivery in the UK
| Stage | Typical time |
|---|---|
| GB EORI number (first import only) | Usually a few days |
| Pickup, export customs and loading in China | 5–10 days |
| Sailing to a UK port | 35–45 days |
| UK customs clearance | 1–3 days with correct documents |
| Delivery in the UK | 1–3 days |
How JIEYI Helps You Import from China to the UK
We are a freight forwarder in Dongguan shipping from South China to the UK by sea, rail, air and express.
- Door to door with duties paid: with DDP shipping we arrange UK customs clearance and pay duty and import VAT for you, so you know the landed cost before the goods leave China. Who is named as importer is agreed with you for each shipment.
- Export side in China: pickup from your suppliers, consolidation and the export declaration.
- Documents checked before shipping: we check that the invoice, packing list and product description match the cargo, which avoids questions from UK customs.
See our shipping from China to the UK service, or send us your products and cartons for a door-to-door quote.
Importing from China to the UK: FAQ
How much is import duty from China to the UK?
It depends on the commodity code. Most manufactured goods have duty rates from 0% to about 12%, some products such as certain footwear are higher, and some goods carry extra anti-dumping duty. Look up your product in the UK Trade Tariff to see the exact rate.
Do I pay VAT on imports from China?
Yes. Import VAT is charged on most goods, at 20% for standard-rated products, on the customs value plus the duty. VAT-registered businesses can declare and reclaim it on their VAT return with postponed VAT accounting.
Do I need an EORI number to import from China?
Yes, a business importing goods into Great Britain needs an EORI number starting with GB. Your customs broker uses it on the import declaration. Our EORI number guide explains how to apply and how to check a number.
How long does UK customs clearance take?
Usually one to three days with correct documents. A customs check can add several days.
Can I import from China to the UK without dealing with customs?
Yes, by shipping DDP: duty, VAT and clearance are arranged for you and included in the price.
What are the import charges from China to the UK besides duty and VAT?
Customs clearance fees, port and terminal charges, and delivery within the UK. A door-to-door or DDP quote includes them, so ask your forwarder what is included before you compare prices.
Can I import from Alibaba to the UK myself?
Yes. Many importers buy on Alibaba and use a forwarder to collect from the supplier, ship and clear UK customs. Agree the delivery term with the supplier first, and make sure the invoice shows the real price.
Importing a vehicle? Read import a car from China for UK duty, VAT and IVA approval.
Checked on November 4, 2026. This guide is general information, not tax or legal advice; rules and rates change, so confirm your position on GOV.UK or with a customs broker. Ask us for a duty-paid quote to the UK.
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