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UK Import Guide: Duty, VAT and the Import Process

Since Brexit, all commercial imports into the UK from China are treated as imports from outside the UK's customs territory — meaning UK customs rules and import VAT apply, Customs Duty may be payable depending on the commodity code, origin and current tariff treatment, and a formal customs declaration is required for every shipment. This covers Great Britain's routing; Northern Ireland follows separate EU-aligned rules under the Windsor Framework — confirm the correct routing for your actual destination, "UK" is not one customs territory for this purpose. Official step-by-step process: GOV.UK — Import goods into the UK.

Written by the LYBAM GLOBAL sourcing team · Last reviewed 2026-10-16

Step by step: the UK import process

  • Get a GB EORI Number (or an XI EORI for Northern Ireland) — required before goods arrive at the UK border, obtained from GOV.UK
  • Identify the correct commodity code — your product's UK commodity code (via the Trade Tariff tool) determines the applicable duty rate and any licensing requirements
  • Establish the customs value — typically the price paid to the supplier plus shipping and insurance to the UK port of entry (the CIF value)
  • Check for duty reductions — trade agreements or duty suspensions may reduce what's owed for specific product categories
  • Confirm labeling and marking requirements — product-specific marking rules (e.g. toy safety marking) apply alongside customs requirements
  • File the customs declaration

Duty and VAT — what to expect

UK Customs Duty is set primarily by the product's commodity code under the UK Global Tariff — there is no flat country-based default rate, and some codes carry no duty at all. The commodity code isn't the only variable, though: the country of origin can matter too (a preferential trade agreement can reduce or remove the duty that code would otherwise carry), and duty is calculated against the customs value of the shipment (generally the goods value plus shipping and insurance to the UK border), not just the unit price. Import VAT is commonly charged at the UK's standard rate (20%) on the total of goods value, shipping, insurance and duty combined, but reduced (5%) and zero rates apply to some categories of goods. Do not assume a specific percentage for duty or VAT, and don't assume commodity code is the only factor — always confirm the exact rate, origin treatment and customs valuation for your specific product via the official UK Trade Tariff tool before finalizing a budget.

Common mistakes

Not having a GB EORI number ready before goods arrive — This can delay clearance at the border.

Assuming a single flat duty rate applies to all products from China — The rate depends on the specific commodity code, not the country of origin alone.

Forgetting that VAT is calculated on goods + shipping + insurance + duty combined — Not just on the goods value alone — this is a common source of budget surprises.

Frequently asked questions

Is this customs or legal advice?

No. This is general educational guidance based on official UK government sources. Verify current requirements for your specific product via GOV.UK and the UK Trade Tariff tool before shipping.

What shipping terms does LYBAM coordinate for UK-bound shipments?

EXW, FOB, CIF and DDP, coordinated with freight forwarders for global delivery. The right term depends on the buyer's logistics setup and destination market.

Do I need a UKCA mark for toys sold in the UK?

The UK government's recognition of CE marking for toys in Great Britain is stated as indefinite (not tied to a fixed review date), so either CE or UKCA marking may currently be used there — see the Toy Safety & Certification Guide for the full breakdown, and always confirm current policy directly with GOV.UK before finalizing packaging, since government policy can still change.

Related: see CIF in the sourcing glossary, and the China Landed Cost Checklist for the full cost picture beyond duty and VAT.

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