How to Source Chinese Products in the UK: VAT, Customs & Suppliers
For the UK, imports are subject to VAT, usually 20% standard rate, and customs duty depending on the commodity code. For consignments valued at £135 or less, UK VAT is generally charged by the seller at the point of sale and customs duty is not due. For consignments over £135, import VAT and any duty are handled at the border. Always check the current rules on GOV.UK and classify goods with the official UK Trade Tariff.
Since 2021 the UK has its own import rules. If you buy from China and ship to the UK, VAT and duty are part of the cost, and getting the commodity code right matters.
Import VAT and Duty
The UK charges VAT on imports, normally at the standard rate of 20% for most goods (some goods are zero-rated or reduced). Whether VAT is collected at the point of sale or at the border depends mainly on the value of the consignment:
| Consignment value | Typical treatment |
|---|---|
| £135 or less | UK VAT is generally charged by the seller at the point of sale; customs duty is not usually due |
| Over £135 | Import VAT and any customs duty are handled at the border |
These are general rules and can change, so confirm them on GOV.UK before you import.
Commodity Codes
Every product has a commodity code that determines the duty rate. Classify your product using the official UK Trade Tariff. A wrong code can mean unexpected duty or a held parcel.
Finding Suppliers That Suit the UK
- Check that the product meets UK requirements, including any marking or safety rules.
- Ask whether the supplier has shipped to the UK before, and what carrier they used.
- Confirm whether the price includes UK VAT treatment or is ex-works.
- Decide who is the importer of record — it affects who pays VAT and who handles customs.
Shipping to the UK
| Method | Best for |
|---|---|
| Express courier | Small, time-sensitive parcels |
| Air freight | Medium volumes |
| Sea freight | Bulk orders where time is not critical |
Common Problems
- Wrong commodity code. Leads to incorrect duty and delays.
- Assuming the seller handles UK VAT. Responsibility depends on the consignment value and the terms.
- Overlooking product rules. Some goods need specific UK compliance before sale.
Frequently Asked Questions
Is import VAT the same as UK VAT?
Import VAT is charged on goods entering the UK. For consignments of £135 or less, the seller generally charges UK VAT at the point of sale instead.
Do I need an EORI number?
If you are importing as a business and acting as importer of record, you will typically need an EORI number. Check the requirements on GOV.UK.
How do I find the duty rate?
Look up your product’s commodity code in the official UK Trade Tariff, which lists the applicable duty rate.
We can source suppliers and prepare UK-ready shipments — see supplier sourcing or request a quote.
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