SuanSupply
The short version
- Customs duty: The UK Global Tariff applies to imports from countries without a preferential trade agreement.
- Import VAT: 20% (reduced rates 5%, 0%).
- China FTA: The UK has no free trade agreement with China. Chinese goods pay the standard UK Global Tariff rate for their commodity code; no preferential origin claim is available.
- Low-value parcels: Current rules: for consignments of GBP 135 or less sold directly to customers (not via a marketplace), the overseas seller charges and accounts for UK VAT at the point of sale in Great Britain (Northern Ireland: import VAT).
What do you pay to import from China into the UK?
| Charge | Rate or rule |
|---|---|
| Customs duty | The UK Global Tariff applies to imports from countries without a preferential trade agreement. The UK has no trade agreement with China, so the standard UK Global Tariff rate for the commodity code applies. Rates are looked up by commodity code in the UK Trade Tariff. For goods sent from outside the UK, customs duty is charged on excise goods at any value and on other goods worth more than GBP 135; non-excise goods worth GBP 135 or less currently incur no duty. Look up your code |
| Import VAT | 20%, reduced 5%, 0% (official rates) |
Does the UK have a free trade agreement with China?
The UK has no free trade agreement with China. Chinese goods pay the standard UK Global Tariff rate for their commodity code; no preferential origin claim is available. Source.
Low-value parcels and online sales
Current rules: for consignments of GBP 135 or less sold directly to customers (not via a marketplace), the overseas seller charges and accounts for UK VAT at the point of sale in Great Britain (Northern Ireland: import VAT). The GBP 135 limit applies to the whole consignment. Non-excise goods of GBP 135 or less currently incur no customs duty. Above GBP 135, import VAT and customs duty are due at the border. Excise goods are outside the scheme. Low value consignment relief (the GBP 15 import VAT exemption) has been removed. Planned change: the GBP 135 customs duty relief will be removed, making low-value imports subject to customs duty, on a day the Treasury appoints by statutory instrument, by October 2028 at the latest (announced at Budget 2025; consultation ran December 2025 to March 2026; summary of responses published 13 July 2026). The policy paper also introduces UK fiscal representatives for overseas sellers. The VAT collection approach after the change is still being assessed. Official source.
Who do you register with in the UK?
- Customs: HM Revenue and Customs (HMRC).
- Registration: Businesses moving goods between Great Britain and another country generally need a GB EORI number (and generally need premises in the country they import to or export from). Overseas sellers who own goods located in the UK at the point of sale, of any value, must register for UK VAT and account for VAT on direct sales to GB customers. Official page.
- Tax authority: HM Revenue and Customs (HMRC).
Which product rules apply?
Great Britain: UKCA marking applies, and CE marking is accepted indefinitely for 21 product regulations covered by the government's recognition legislation (the 31 December 2024 end date was removed in May 2024), so either mark can be used for those products. Medical devices, construction products, marine equipment, rail and some other sectors have separate arrangements. Northern Ireland follows separate guidance. Source.
How do goods from China arrive?
Sea freight usually arrives at Port of Felixstowe, London Gateway, Port of Southampton (ABP).
- The GBP 135 VAT point-of-sale rules do not apply to consignments containing excise goods, to non-commercial goods such as gifts, or to sales through an online marketplace (separate marketplace guidance applies). (source)
- Gifts worth GBP 39 or less are exempt from VAT on import to Great Britain. (source)
- Questions on the low value import reform can be sent to HMRC at lowvalueimportreform@hmrc.gov.uk. (source)
How do you import from China to the UK, step by step?
- Find your commodity codeClassify the product and check its duty in the official tariff. See what an HS code is.
- Check the China agreementWithout one, the standard rate applies.
- Agree the IncotermFOB, CIF or DDP decides who pays freight and duty. See Incoterms explained.
- Price the full landed costDuty, VAT, freight and fees per unit in the free landed cost calculator.
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Frequently asked questions
What is the import VAT rate in the UK?
The standard rate is 20%.
Does the UK have a trade deal with China?
The UK has no free trade agreement with China. Chinese goods pay the standard UK Global Tariff rate for their commodity code; no preferential origin claim is available.
Is there a low-value limit in the UK?
Current rules: for consignments of GBP 135 or less sold directly to customers (not via a marketplace), the overseas seller charges and accounts for UK VAT at the point of sale in Great Britain (Northern Ireland: import VAT).
Rules as of October 16, 2026, from official sources. General information, not customs or tax advice. SuanSupply is not affiliated with any government agency.