Summary
Importing goods from China to the UK requires compliance with customs, tax, and regulatory rules set by UK authorities. Businesses must use the correct commodity code, pay VAT and applicable import duties, and submit declarations through the Customs Declaration Service. An EORI number is required to clear goods through customs. Importers must also ensure products meet UK standards, check for restricted or licensed goods, and provide complete and accurate documentation, including invoices and transport records, to avoid delays or penalties.
Now one of the world’s biggest economies, China remains the world’s largest exporter and a key trading partner for the UK. Its ability to manufacture goods at scale, quickly and cost-effectively, continues to drive demand for businesses importing from China and seeking to streamline their supply chains.
For companies importing from China to UK, the range of goods available is vast. Products typically exported from China include:
- Computers and electrical items
- Furniture and household goods
- Construction materials and prefabricated buildings
- Clothing, footwear and accessories
- Medical equipment
- Toys
- Vehicles and machinery
It should come as no surprise that many of the world’s busiest container ports are located in China and the wider Far East. The Port of Shanghai, for example, remains the busiest container port globally, handling over 49 million TEUs annually according to UNCTAD.
As China is outside the European Union, businesses importing goods from China into the UK must follow specific customs procedures and regulatory requirements. Since Brexit, these processes are now fully governed by UK regulations rather than EU systems.
1) Use the correct commodity code
Finding the correct commodity code is one of the most important steps for businesses planning to import from China. You can do this using the UK Trade Tariff tool:
Commodity codes are required to:
- Complete customs declarations and paperwork
- Calculate duty and VAT
- Check whether licences or restrictions apply
If you’re unsure which code applies, you can apply for a Binding Tariff Information (BTI) decision from HMRC, which provides a legally binding classification.
2) Pay the required rate of VAT
When importing from China to the UK, VAT is charged on the total value of the shipment. This includes:
- The cost of the goods
- Shipping and insurance
- Any import duty due
VAT is typically charged at the UK standard rate, depending on the goods. If you’re VAT-registered, you can usually reclaim this through your VAT return.
Many businesses now use Postponed VAT Accounting (PVA), which allows you to account for import VAT on your VAT return instead of paying it upfront.
3) Use CDS to declare your goods
The UK now uses the Customs Declaration Service (CDS) for all imports and exports. This system has replaced the older CHIEF platform and is mandatory for businesses importing from China.
CDS allows importers and freight forwarders to:
- Submit customs declarations electronically
- Calculate duties and taxes
- Manage import records efficiently
4) Pay any duty required
Most goods imported from China to the UK are subject to the UK Global Tariff. The duty rate depends on the commodity code and product type.
Customs duty is charged by UK authorities and must be paid before goods are released. Some goods may also be subject to anti-dumping duties, so it’s important to check in advance.
5) Check your goods aren’t restricted or require a licence
When importing goods from China, it’s essential to confirm whether your goods are subject to import controls. These generally fall into:
- Prohibited goods (banned)
- Restricted goods (require licences or certification)
Examples include firearms, certain chemicals, animal products, and goods covered by endangered species regulations.
In many cases, goods are not banned outright but require the correct approvals. Checking early helps avoid delays.
6) Ensure your products meet UK regulations
Beyond customs, businesses importing from China to the UK must ensure products meet UK standards.
This may include:
- UKCA marking (replacing CE marking for many goods)
- Product safety requirements
- Correct labelling
Failure to comply can result in goods being delayed, rejected, or seized at the border.
7) Make sure you have an EORI number
If you plan to import from China, you’ll need an Economic Operator Registration and Identification or EORI number.
This is required for:
- Customs declarations
- Tracking shipments
- Communication with HMRC
Without an EORI number, your goods cannot be cleared through UK customs.
8) Understand export requirements in China
When importing goods from China, it’s also important to understand the export process on the supplier’s side.
Chinese exporters must be registered with their customs authorities and may require export licences depending on the goods. This is typically handled by your supplier, but confirming this in advance can help prevent delays.
If you’re working with a freight forwarder, you may also need to provide a Power of Attorney (POA), which will allow them to manage customs clearance on your behalf.
9) Include full details on all documentation
Accurate documentation is essential when importing from China to UK. You’ll typically need:
- A commercial invoice
- A packing list
- Transport documents (e.g. bill of lading)
- Commodity codes and full product descriptions
All documents should clearly show sender and receiver details, goods value, and a precise description of the contents. Errors or missing information are a common cause of delays.
If you’re working with a freight forwarding partner, they can guide you through every stage of importing from China, ensuring compliance and minimising risk.
Let Us Help
At Denholm Good Logistics, we have staff on the ground in Shanghai and provide a first-class service at both origin and destination. Whether it’s Ex Works, FOB or CIF, we offer a full turn-key solution for FCL and LCL shipments, making importing from China to the UK simple and efficient.
Whether you’re new to importing goods from China or looking to improve your current logistics setup, we’re here to help you move goods with confidence. Get in touch today.
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