Import from China to United Kingdom

Post-Brexit, the UK operates its own UK Global Tariff (UKGT) schedule, separate from the EU. Import VAT at 20% applies to virtually all commercial imports from China, assessed on the CIF value plus any customs duty. The £135 threshold only applies to customs duty — VAT applies from the first pound for commercial shipments.

⚖️ HM Revenue & Customs (HMRC) / Border Force 💱 Currency: GBP 🧾 Import VAT: 20% 📦 De minimis: £135 for customs duty (VAT applies to all commercial imports)

📋 Key Import Fees — China to United Kingdom

✓ Import VAT: 20% on (CIF value + duty)
✓ UK Global Tariff (UKGT) duty: 0–12% depending on commodity code
✓ No UK equivalent of US Section 301 — standard UKGT rates apply
✓ CHIEF/CDS customs declaration fee (via agent)

Duty Basis

CIF value (Cost + Insurance + Freight)

De Minimis Threshold

£135 for customs duty (VAT applies to all commercial imports)

Import Process — China to United Kingdom

UK imports from China require a commodity code classification under the UK Trade Tariff, an EORI number, and a customs declaration via the Customs Declaration Service (CDS). Most importers use a UK-licensed customs agent.

Free Calculators for United Kingdom Importers

Selected tools for duty, freight, landed cost, and import planning

Sea Freight Cost Calculator China to Uk

Use our sea freight cost calculator china to uk to calculate sea freight costs from China to UK ports. 2026 benchmark LCL and FCL rates to Felixstowe, Southampton, London Gateway, Liverpool, and Tilbury.

UK Import VAT Calculator — China to UK Customs Costs

Use our uk import vat calculator to calculate uK import VAT (20%), customs duty, and total import costs for goods from China entering the United Kingdom.

UK Landed Cost Calculator — China to UK Total Import Cost

Use our uk landed cost calculator to calculate the total landed cost of goods shipped from China to the UK. Includes UKGT customs duty, 20% Import VAT, freight, and insurance in GBP.

CBM Calculator — Cubic Meter Calculator for Sea Freight

Use our cbm calculator to calculate cBM (cubic meters) for sea freight shipping from China. Enter carton dimensions and quantity to get total volume, LCL cost estimate, and container fill rate.

Cargo Insurance Calculator — Marine Freight Insurance Cost

Use our cargo insurance calculator to calculate cargo insurance premium for sea and air freight from China. Standard marine insurance covers CIF value + 10%.

Incoterms Cost Calculator — EXW vs FOB vs CIF vs DDP

Use our incoterms cost calculator to compare total import costs under different Incoterms: EXW, FOB, CIF, and DDP. Find which Incoterm gives you the lowest landed cost.

Frequently Asked Questions — Importing from China to United Kingdom

How is UK import VAT calculated on goods from China? +

UK Import VAT = 20% × (CIF value + Customs Duty). So on a £5,000 CIF shipment with 5% duty (£250), Import VAT = 20% × £5,250 = £1,050. VAT-registered businesses can reclaim import VAT as input tax.

What changed after Brexit for importing from China to the UK? +

The UK now uses its own UK Global Tariff (UKGT) rather than the EU's Common Customs Tariff. UKGT rates are generally similar to EU rates but may differ for specific commodity codes. UK businesses can no longer use EU customs procedures for UK-destined goods.

Is there a duty-free threshold for importing from China to the UK? +

Customs duty is waived on goods valued under £135 for commercial shipments, but Import VAT still applies. For personal gifts (not commercial), items under £39 may qualify for VAT relief.

Quick Reference

Customs Authority HM Revenue & Customs (HMRC) / Border Force

Duty Basis CIF value (Cost + Insurance + Freight)

Import VAT Rate 20%

De Minimis £135 for customs duty (VAT applies to all commercial imports)

Currency GBP

Disclaimer: Duty rates and thresholds are for planning only. Verify with the official customs authority and a licensed customs broker before importing.