UK import tax calculator for goods from China
The calculator is set to the United Kingdom. Enter the commodity code or product name, the goods value and the freight to the UK: it fetches the duty rate from the UK Trade Tariff and adds import VAT at 20%.
Optional, for duties and taxes. Type a code, or a product name in Chinese or English and pick a match.
Optional. Included in the customs value where duty is charged on CIF.
Duties and landed cost
Enter an HS code and the goods value to see duties and taxes.
Reference only: rounding, additional duties and customs valuation can change the amounts, and customs decides. Local clearance, port and delivery charges are not included.
UK import tax rules at a glance
| Item | UK rule |
|---|---|
| Duty rate | Set by the 10-digit commodity code in the UK Trade Tariff |
| Customs value | Goods plus transport and insurance up to the place where the goods enter the UK (CIF) |
| Import VAT | Standard rate 20%, on the customs value plus duty; some goods have reduced or zero rates |
| EORI number | Usually needed by businesses moving goods into Great Britain |
| VAT-registered importers | Can use postponed VAT accounting on the VAT return |
| Consignments of £135 or less | The seller charges UK VAT at the point of sale; no customs duty on non-excise goods for now |
How the calculator works out UK duty and VAT
- Customs value: the goods value plus the freight and insurance you enter.
- Import duty: the customs value × the rate the UK Trade Tariff gives for your commodity code.
- Import VAT: 20% of the customs value plus the duty.
- Landed cost: goods, freight, duty and VAT, before clearance and delivery charges.
The calculator works in US dollars, but the rates are percentages, so the result in pounds is the same proportion. Our guide to UK import duty, VAT and EORI has a worked example in pounds, and the HS code guide explains how to find the right code.
Goods made in China can also face trade remedies such as anti-dumping duty on some products. The commodity code's page in the UK Trade Tariff lists them; our customs team confirms the total before you ship.
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 instead of VAT being collected at import, and no customs duty is due. This will change: in July 2026 HMRC published a policy paper removing the £135 relief, with customs duty applying to low-value imports by October 2028 at the latest, from a date the Treasury sets by regulations.
Paying less upfront: postponed VAT accounting
If your business is registered for VAT in the UK, you can account for import VAT on your VAT return instead of paying it when the goods arrive. Quote your VAT registration number on the import declaration, and the importer named on it will usually also need an EORI number.
Shipping to the UK with duties included
Our China–Europe rail line to the UK is duties paid: import duty, import VAT and UPS delivery are in the price, from ¥11.7/kg at 101 kg and over. LCL sea freight is delivered to your door with duty and VAT paid separately, and for air freight your quote states who pays. See the China–UK route page for every option, or ask our customs team to classify your products.
FAQ
How do I calculate import tax from China to the UK?
Add the cost of transport and insurance to the UK border to the goods value to get the customs value. Multiply it by the duty rate for the commodity code, then charge 20% VAT on the customs value plus the duty. The calculator on this page does both steps.
Is there duty on goods under £135 from China?
For now, non-excise goods in consignments of £135 or less sold to UK customers pay no customs duty, and the seller charges UK VAT at the point of sale. HMRC plans to remove this relief by October 2028 at the latest, so check GOV.UK for your shipment date.
Which of your UK routes include duty and VAT?
The China–Europe rail line to the UK is duties paid (DDP), with import duty, import VAT and UPS delivery in the price. LCL sea freight is delivered with duty and VAT paid separately (DAP), and for air freight your quote states who pays.
- UK Trade Tariff
- GOV.UK: Delivery costs to include in the customs value
- GOV.UK: Reforming the customs treatment of low value imports (July 2026)
- GOV.UK: Check when you can account for import VAT on your VAT Return
Rules checked against these sources on