There is no single rate of import duty from China to the UK. What a UK business pays depends on the goods, their commodity code, country of origin and customs value. Import VAT and additional tariff measures may also apply.
To understand the full cost of importing from China, you need to consider duty, VAT and freight costs alongside the supplier’s price.
This guide covers imports into Great Britain. Northern Ireland may have different customs requirements.
Table of Contents
How Much Import Duty Do You Pay From China to the UK?
Customs Duty rates depend on how goods are classified in the UK Trade Tariff. There is no standard percentage for all Chinese imports.
Before calculating China to UK import duty, establish:
- The correct commodity code
- The country of origin
- The customs value
- The applicable duty and VAT rates
The tariff also identifies reductions, suspensions and additional measures, including anti-dumping duties. Goods attracting 0% Customs Duty may still incur import VAT and clearance charges.
How Is Import Duty From China Calculated?
For many commercial imports, Customs Duty is calculated by applying the relevant rate to the customs value.
This normally starts with the price paid for the goods, plus relevant transport, insurance and handling costs up to the UK border where these are not already included.
Import VAT is calculated separately. Its value generally includes the customs value, Customs Duty and qualifying expenses such as clearance, handling and delivery to the first UK destination. Further UK delivery costs may also be included where the destination is known at importation.
For example:
| Illustrative calculation | Amount |
|---|---|
| Customs value | £11,000 |
| Customs Duty at 5% | £550 |
| Additional qualifying VAT costs | £450 |
| Total value for import VAT | £12,000 |
| Import VAT at 20% | £2,400 |
| Total duty and VAT | £2,950 |
The 5% duty rate is illustrative, and the example assumes the standard 20% VAT rate applies. The additional £450 represents qualifying expenses not already included in the customs value and is payable separately from the £2,950 in taxes.
HMRC explains these requirements in its import VAT valuation guidance.
If your supplier invoices in US dollars or Chinese yuan, amounts must be converted into sterling under customs valuation rules. HMRC’s applicable exchange rate may differ from your bank’s rate.
Once you know the duty rate, Barrington Freight’s UK Import Duty Calculator can provide an initial estimate. Additional qualifying VAT costs should be checked separately.
Find the Correct Commodity Code Before Calculating Duty
Commodity codes determine the tariff treatment of imported goods. Classification depends on factors such as materials, manufacturing methods and intended use.
Chinese suppliers may provide an HS code, but UK importers should confirm the correct UK commodity code. While the first six digits are internationally standardised, UK import declarations generally require a 10-digit code.
Country of origin also matters. Goods dispatched from China are not necessarily Chinese-origin products. Origin generally depends on where goods were manufactured or substantially processed, rather than where they were shipped from.
Incorrect classification or origin information can lead to inaccurate duty calculations, making both worth checking before dispatch.
Customs Duty, Import VAT and Clearance Fees Explained
When calculating UK customs charges from China, it is important to distinguish government taxes from service fees.
Customs Duty and import VAT are government taxes. Freight forwarders, couriers and customs agents may separately charge for customs declarations, administration, handling or deferment services. Some qualifying service costs also form part of the import VAT value.
Eligible VAT-registered businesses can use Postponed VAT Accounting to account for import VAT through their VAT Return rather than paying upfront. Normal VAT recovery rules apply.
Importers should retain customs documentation and VAT evidence. HMRC’s C79 certificate provides evidence of import VAT paid through a duty deferment account, while businesses using postponed accounting should retain their monthly postponed import VAT statements.
What Do You Need Before Importing from China?
Businesses importing into England, Scotland or Wales generally need a GB EORI number for customs declarations. You can apply through GOV.UK.
Northern Ireland has different arrangements, and an XI EORI number may be required depending on the movement.
Documents Needed for Customs Clearance
Typical commercial imports require:
- Commercial invoice: Buyer and supplier details, product descriptions, quantities, values, currency, origin and Incoterm.
- Packing list: Package contents, dimensions and weights.
- Transport document: Such as a bill of lading or air waybill.
- Licences or certificates: Where required for regulated goods.
Ensure descriptions and declared values are accurate before dispatch. Resolving discrepancies early can help avoid customs delays.
What Happens to Imports Worth £135 or Less?
Most qualifying non-excise consignments worth £135 or less can benefit from Customs Duty relief. The threshold applies to the consignment, not individual items.
For qualifying goods sold from overseas to customers in Great Britain, VAT is generally accounted for at the point of sale. Where a VAT-registered UK business buys directly from an overseas seller and provides its VAT number, it generally accounts for VAT through the reverse charge procedure.
The government plans to remove the £135 duty relief and introduce new customs arrangements by October 2028 at the latest.
Look at Landed Cost, Not Just the Supplier Price
Import duty is only one component of the total landed cost.
Other expenses can include:
- Supplier price and collection charges
- International freight and insurance
- Customs Duty and any irrecoverable import VAT
- Clearance, handling and destination charges
- Final UK delivery
Recoverable import VAT should be considered separately when planning cash flow.
The agreed Incoterm also affects costs and responsibilities. Under EXW, buyers generally assume more origin-side responsibilities than under FOB. A cheaper supplier quote may therefore lead to higher overall costs.
Barrington Freight explains this further in its guide to how Incoterms affect China freight forwarding costs.
Planning Your China Import with Barrington Freight
Before requesting a freight quote, gather the goods description, commodity code if known, commercial value, Incoterm, collection and delivery addresses, and package dimensions and weights.
Barrington Freight can arrange imports from China by sea, air or rail, with customs clearance support as part of the freight process.
Understanding the applicable duty, VAT and transport costs beforehand makes it easier to compare suppliers and avoid unexpected charges.
Import Duty from China to the UK: FAQs
Do I Pay VAT If the Duty Rate Is Zero?
Import VAT may still apply when Customs Duty is 0%. Clearance and administration fees may also be payable.
Can I Use My Supplier’s HS Code?
It provides a starting point, but you should confirm the correct UK commodity code before declaring goods.
What Documents Do I Need?
Usually a commercial invoice, packing list and transport documentation, plus any required licences or certificates.
About the Author
Simon Poole began his career in production planning, quickly rising to manage 24-hour manufacturing lines and oversee a team of 140 staff. In 2007, he joined Barrington Freight, where he brought his operational expertise into the logistics sector. Appointed Operations Director in 2021, Simon now leads all day-to-day operations, including sea, air and European freight, working closely with clients and partners worldwide.
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