Importing goods into the UK requires a GB EORI number, the correct commodity (HS) code for duty purposes, a customs declaration via the UK's CDS system, and payment of UK Customs Duty (which varies by product category under the UK Global Tariff) plus import VAT (standard rate 20%). This page is general educational guidance, not customs or legal advice.
- 7-step real process: GB EORI number, commodity code, customs value, duty-reduction check, labeling/marking, CDS customs declaration, then duty and VAT payment.
- Since Brexit, all commercial imports into the UK from China are treated as imports from outside the UK's customs territory — UK Customs Duty and import VAT apply, and a formal customs declaration is required.
- Customs value for duty and VAT purposes is typically the CIF value — price paid to the supplier plus shipping and insurance to the UK port of entry — and trade agreements or duty suspensions may reduce what's owed for specific product categories.
Importing Into the UK From China
Since Brexit, all commercial imports into the UK from China are treated as imports from outside the UK's customs territory — meaning UK Customs Duty and import VAT apply, and a formal customs declaration is required for every shipment.
The Real UK Import Process
Get a GB EORI Number
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) — this is the base VAT and duty are calculated on.
Check for Duty Reductions
Trade agreements or duty suspensions may reduce what's owed for specific product categories — worth checking before assuming the standard rate applies.
Confirm Labeling and Marking Requirements
Product-specific marking rules (for example, toy safety marking — see the Toy Safety Certification Guide) apply alongside customs requirements.
File the Customs Declaration
Submitted via the UK's Customs Declaration Service (CDS), directly or through a customs agent/freight forwarder.
Pay Duty and Import VAT
Both are due based on the commodity code and customs value established above.
Duty and VAT — What to Expect
UK Customs Duty on goods from China commonly falls in a range of roughly 0–12% of the customs value depending on the specific product category under the UK Global Tariff — the exact rate is determined by the commodity code, not a flat country-based rate. Import VAT is charged at the UK's standard rate (20%) on the total of goods value, shipping, insurance and duty combined. These figures are general, sourced ranges for planning purposes only — confirm the exact rate for your specific product via the official UK Trade Tariff tool before finalizing a budget.
Grounded, Not Hyped
What Trips Up First-Time UK Importers
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.
Common 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?
As of 1 October 2024, the UK government continues to recognize CE marking for toys in Great Britain, so either CE or UKCA marking may be used there — see the Toy Safety Certification Guide for the full breakdown, and always confirm current policy before finalizing packaging.
Research Basis
Core import process (EORI, commodity codes, CDS declaration, duty/VAT mechanism) sourced directly from GOV.UK official guidance. Duty-rate range and VAT standard rate corroborated across multiple independent UK-import guides. Full source list and verification status: PHASE4_SOURCE_REGISTER.csv (internal record). Checked 2026-08-06 — UK trade policy is subject to change; reconfirm current rates and procedures before relying on this page for a specific shipment.
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