Importing from China to the UK, step by step

1. Get an EORI number

A business importing goods into Great Britain generally needs an EORI number that starts with GB. The only exemption gov.uk lists is goods that are both not controlled and for personal use. (gov.uk: Get an EORI number)

The business usually has to be established in the UK, with a registered office, central headquarters or permanent business establishment here. A business that isn't may need to appoint someone to deal with customs for it.

You apply through HMRC's customs registration service. You'll need your Unique Taxpayer Reference, business start date and SIC code, plus your VAT number if you're VAT-registered. gov.uk says you usually get the number straight away, but it can take up to 5 working days if HMRC needs to make checks. (gov.uk: Apply for an EORI number)

2. Find the commodity code

A commodity code is a reference number that describes your product. Only the first 6 digits are the same worldwide. The code sets the rate of customs duty and import VAT, and shows whether you need an import licence and whether extra duties apply, such as anti-dumping duties, safeguards or quotas. (gov.uk: Finding commodity codes)

You look codes up in the UK's online Trade Tariff. (gov.uk: Trade Tariff) Getting the code right matters: it decides what you pay, and some products from China carry extra anti-dumping duties that only show up under the right code.

3. Work out the customs duty

Goods from China pay the standard UK Global Tariff. The UK has no trade agreement with China and trades with it on WTO terms, and China isn't part of the UK's Developing Countries Trading Scheme. (gov.uk: Tariffs on goods imported into the UK; gov.uk: Trading under WTO rules; gov.uk: Developing Countries Trading Scheme tiers)

Duty is charged on the customs value of the goods. The main way to work it out is the transaction value: what you paid for the goods. To that you add transport, insurance, loading, handling and terminal charges up to the point where the goods enter the UK, which for sea freight is the UK port. In effect, it's the price including freight and insurance to the UK border. Costs after the goods arrive can be left out if they're shown separately. (gov.uk: How to value your imports; gov.uk: Delivery costs to include in the customs value)

4. Pay, or postpone, the import VAT

Import VAT is charged at the same rate as if the goods had been supplied in the UK, which for most goods is the standard rate of 20%. (gov.uk: VAT rates) It's worked out on the customs value plus the duty, plus costs such as commission, packing, transport and insurance to the goods' first destination in the UK. (gov.uk: VAT on imports)

If you're VAT-registered and importing for your business, you can use postponed VAT accounting: instead of paying import VAT at the border, you declare it and reclaim it on the same VAT Return. You don't need approval. You choose it on the import declaration, and if an agent makes the declaration for you, you must tell them in writing that you want it. The amounts appear on a monthly statement in HMRC's Customs Declaration Service. (gov.uk: Account for import VAT on your VAT Return)

5. Make the customs declaration

Every import needs a customs declaration. gov.uk says most businesses that import use a transporter or customs agent, who makes the declaration and gets the goods through the border; you can also make it yourself through the Customs Declaration Service, using software that can submit declarations. (gov.uk: Import goods into the UK; gov.uk: Making a full import declaration)

How you appoint the agent matters for who owes the duty:

• Direct representation: the agent acts in your name, and you alone are liable for the customs debt (unless the agent made a deliberate or unreasonable error despite clear instructions).
• Indirect representation: the agent acts in its own name, and you and the agent are jointly liable, so HMRC can collect from either.

(gov.uk: Customs debt liability) Whoever you appoint, you're still responsible for due diligence on your declarations. (gov.uk: Getting someone to deal with customs for you)

6. Agree who pays for what: Incoterms

Incoterms are the International Chamber of Commerce's standard rules for who arranges and pays for each part of the journey, and who carries the risk. The current version is Incoterms 2020, with 11 rules. (ICC: Incoterms 2020) Three you'll meet often with Chinese suppliers, in the words of the UK government's guidance:

• EXW (Ex Works): the seller makes the goods available at its premises or another named place, and you carry all transport costs and risk from there.
• FOB (Free On Board): the seller delivers the goods on board the ship you've nominated at the named port of shipment. It's a sea-freight term.
• DDP (Delivered Duty Paid): the seller delivers to the named place in your country, cleared for import, and carries the costs and risks of getting the goods there.

(gov.uk: Incoterms and customs valuation) The Incoterm you choose doesn't change how the goods are valued for customs. If a supplier offers DDP, ask exactly how they will get the goods through UK customs before you agree.

7. Make sure the product is allowed on sale

If you're a UK business bringing in products made outside the UK, you're the importer, and that comes with legal duties. For products that need UKCA or CE marking, the importer must check that the manufacturer carried out the conformity assessment, drew up the technical documentation and applied the right marking; put its own name and postal address on the product; keep the technical documentation available, typically for 10 years; and cooperate with market surveillance authorities. (gov.uk: Placing UKCA or CE marked products on the market)

For consumer products generally, when the manufacturer is outside the UK and has no UK representative, the business that places the product on the market takes on the producer's safety duties. (General Product Safety Regulations 2005, regulation 2) You must not sell products you know, or should have known, are unsafe, and you must keep records that trace products back to your suppliers. (gov.uk: Product safety advice for businesses)

Our guide to CE and UKCA marking goes into the markings and documents.

8. Keep the records

You must keep records of all traded goods you declare to HMRC for four years, and VAT records for at least six years. (gov.uk: Archiving your trade documents) Keep the commercial invoices and customs paperwork, including the import VAT certificate (C79). (gov.uk: Import goods into the UK) The simple rule: keep everything for at least six years.

9. Small consignments of £135 or less

For consignments worth £135 or less, the overseas seller or online marketplace charges UK VAT when the goods are sold, instead of import VAT being charged at the border. The £135 is the value of the whole consignment, not each item. If you buy as a VAT-registered business and give the seller your VAT number, the seller doesn't charge VAT and you account for it yourself. (gov.uk: VAT and overseas goods sold directly to customers)

There's currently no customs duty on most goods in consignments worth £135 or less, but that relief is going: the government has said it will end by October 2028 at the latest, and the Budget on 28 October 2026 confirmed it. (gov.uk: Reforming customs rules for low-value imports)

How we help

We arrange shipping and customs through licensed freight forwarders and customs brokers, and check labels and documents against UK rules before the goods leave China. How sourcing with us works.

Sources

All read on 29 October 2026.

1. gov.uk, Get an EORI number and Apply for an EORI number
2. gov.uk, Import goods into the UK: step by step
3. gov.uk, Finding commodity codes for imports or exports
4. gov.uk, Tariffs on goods imported into the UK; Trading under WTO rules; Preference tiers under the Developing Countries Trading Scheme
5. gov.uk, How to value your imports; Delivery costs to include in the customs value
6. gov.uk, VAT rates; VAT on imports; Check when you can account for import VAT on your VAT Return
7. gov.uk, Making a full import declaration; Customs debt liability; Check what you need to consider before getting someone to deal with customs for you
8. ICC, Incoterms 2020; gov.uk, Customs valuation: Incoterms
9. gov.uk, Placing UKCA or CE marked products on the market in Great Britain; Product safety advice for businesses; legislation.gov.uk, General Product Safety Regulations 2005, regulation 2
10. gov.uk, Archiving your trade documents
11. gov.uk, VAT and overseas goods sold directly to customers in the UK; Reforming customs rules for low-value imports