UK Import Duty, VAT and EORI for Goods from China

Goods you import from China into the UK usually pay two things at the border: import duty, at the rate the UK Trade Tariff sets for the goods' commodity code, and import VAT at 20%. Duty is worked out on the customs value, which includes freight and insurance to the UK border. A business importer may need an EORI number, and a VAT-registered one can account for the VAT on its return instead of paying it upfront.

This guide covers who pays, how the amounts are calculated, what changes for parcels worth £135 or less, and which of our routes to the UK include duties in the price.

Who pays UK import duty and VAT?

It depends on the terms of the shipment. Under DAP, the goods are delivered to your door and you, as the importer, pay duty and import VAT. Under DDP, the seller's side clears the goods and pays them, so there is no separate tax bill. On express shipments the receiver usually pays the duty and tax on delivery.

Whatever the terms, the person or company named as importer is responsible for the declaration being right. Make sure your quote says which side clears customs in the UK and who pays the duty and VAT.

Do you need an EORI number?

GOV.UK says you may need an EORI number if you move goods between Great Britain and any other country. You don't need one for goods that are both not controlled and for personal use only. For commercial imports, plan on having one before the goods arrive, because the import declaration quotes it.

If you are not registered and want to import regularly, apply in good time. If you would rather not deal with UK clearance at all, a duties-paid line handles it for you.

How is the duty calculated?

The duty rate comes from the commodity code for your product in the UK Trade Tariff. The base is the customs value: the price of the goods plus the cost of transport and insurance up to the place where they enter the UK. Our UK import tax calculator looks up the UK rate for an HS code automatically and adds import VAT on top.

Import VAT is then charged at the standard rate of 20% on a value that includes the customs value and the duty. Some goods have reduced rates or extra measures, so check the commodity code's page for your product.

What is postponed VAT accounting?

If your business is registered for VAT in the UK, you can account for import VAT on your VAT return rather than paying it upfront when the goods are imported. You don't need approval: you put your VAT registration number on the import declaration. VAT-registered businesses can usually recover import VAT as input tax, so postponed accounting keeps the cash in your business.

A worked example (hypothetical duty rate)

The figures below are an illustration only, with a hypothetical duty rate of 4%, not the rate for any real product, and no other costs added to the VAT value.

With postponed VAT accounting, the £1,788.80 goes on the VAT return instead of being paid at the border. Clearance, port and delivery charges come on top unless the shipment is duties paid.

What about parcels worth £135 or less?

For non-excise goods sold directly to customers in Great Britain in consignments of £135 or less, the seller charges UK VAT at the point of sale rather than VAT being collected at import. GOV.UK lists no customs duty for non-excise goods worth £135 or less. If the UK customer is a VAT-registered business that gives its VAT number, the customer accounts for the VAT through the reverse charge instead. This will change: a July 2026 HMRC policy paper removes the £135 relief, with customs duty applying to low-value imports by October 2028 at the latest, from a date set by regulations. Check GOV.UK for your shipment date.

Shipping options from China to the UK

See the China–UK route page for published rates and the rail freight guide for how the duties-paid line works. Our customs team can pre-classify your products and confirm the duty before you ship.