Since the UK left the EU customs union, importing from China is governed entirely by UK rules — its own tariff schedule, its own VAT treatment and its own declaration system. For UK buyers the mechanics are not difficult, but they are unforgiving of missing registrations. Sort the groundwork before your first container ships.

Get a GB EORI Number

Any business importing goods into Great Britain needs an Economic Operators Registration and Identification number beginning with "GB". It identifies you to HMRC on every customs declaration. Registration is free and usually quick, but a shipment cannot be cleared without one — so apply well before goods leave China.

Customs Duty and the UK Global Tariff

Duty is set by the UK Global Tariff and depends on your product's commodity code and its country of origin. Goods made in China are dutiable at the standard UK Global Tariff rate for that code. Rates range from zero on many components and raw materials to higher percentages on finished consumer goods, textiles and footwear. Look up the precise commodity code before you estimate cost — a guess here can swing your margin.

Import VAT

Import VAT is charged on most goods entering the UK, normally at the standard 20% rate, calculated on the value of the goods plus duty plus freight to the UK border. For VAT-registered businesses this is usually recoverable, but the timing matters for cash flow.

Use Postponed VAT AccountingVAT-registered importers can use Postponed VAT Accounting to declare and recover import VAT on the same VAT return, rather than paying it in cash at the border and waiting to reclaim it. For a regular importer this is a significant cash-flow advantage — make sure your declaration is set up to use it.

Customs Declarations

Import declarations are filed through HMRC's Customs Declaration Service. Most UK importers do not file these themselves — a freight forwarder or customs agent submits the declaration on their behalf using the commodity code, customs value and origin you provide. Your job is to give them accurate data; their job is to lodge it correctly.

Documentation You Need

  • Commercial invoice with accurate value, description and commodity code
  • Packing list consistent with the invoice
  • Bill of lading or air waybill
  • Proof of origin where relevant
  • Product compliance evidence — UKCA or CE marking, and test reports for regulated goods

Product Compliance

Customs clearance is not the same as being legal to sell. Many products — electricals, toys, PPE, machinery — must meet UK conformity requirements and carry the appropriate marking before they reach the market. Build compliance into your supplier brief from the start; discovering a marking or test gap after goods land is expensive and slow to fix.

Freight and Ports

Most China-to-UK cargo arrives by sea, with Felixstowe handling the largest share of container traffic alongside Southampton and London Gateway. Full-container loads suit established volume; smaller orders consolidate as less-than-container load freight. Air freight remains the option for urgent or high-value, low-weight goods. Whichever you choose, agree the Incoterm with your supplier so it is clear who arranges and pays for each leg.

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