Import duty from China to UK
The total cost of import duty from China to UK will depend on several factors, including import duty, Value-Added Tax (VAT), and excise duty. The specific charges depend on the nature and value of the goods.
Below, we’ve outlined the three main charges shippers need to know about:
| Type and value of goods | Import duty rate |
|---|---|
| Any goods under £135 | No charge |
| Gifts worth £135-£630 | 2.5% (lower for some goods) |
| Gifts above £630 and any other goods above £135 | Import duty rates vary based on the type of goods and their commodity codes |
Below, we’ve outlined the three main charges shippers need to know about:
1. Import duty
Import tax from China to UK comprises import duties, which are charges levied on goods imported from non-EU countries like China.
The rate varies based on the type of goods and their commodity code. To determine the applicable rate, you'll need to identify the correct tariff or HS (Harmonized System) code for the items you plan to import.
2. Value Added Tax (VAT)
China to UK import tax is charged on most goods imported into the country. As of November 2024, the standard VAT rate is 20%, applied to the total value of the goods (including the cost of the goods, shipping, insurance, and any import duty).
As such, VAT is calculated on the cumulative value of the goods and all associated import costs.
3. Excise Duty
Excise duty applies to specific goods, such as alcohol and tobacco products. If you're importing excise goods from China, you'll need to pay this duty in addition to import duty and VAT.
Again, the rates for excise duty vary depending on the type and quantity of goods.
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What is the payment process for import fees from China to UK?
When your goods arrive, an assessment will be made to calculate the required customs charges from China to UK.
Royal Mail or your courier will contact you with the amount due and instructions on how to pay. Typically, you have three weeks to settle these charges before the parcel is returned to the sender.
To work out what you owe in import charges from China to UK, work through these steps:
Royal Mail or your courier will contact you with the amount due and instructions on how to pay. Typically, you have three weeks to settle these charges before the parcel is returned to the sender.
How do you calculate import duty on Chinese goods?
To work out what you owe in import charges from China to UK, work through these steps:
- Determine the commodity code: Each product is assigned a specific commodity code, also known as a Harmonized System (HS) code. The HS code identifies the product type and determines the applicable duty rate. You can find the correct commodity code using the UK government's Trade Tariff tool.
- Calculate the customs value: The customs value is the total cost of the goods, including shipping and insurance, up to the UK border: this is often referred to as the Cost, Insurance, and Freight (CIF) value.
- Apply the import duty rate: Once you have the commodity code and CIF value, apply the corresponding duty rate.
- Calculate VAT: Value Added Tax (VAT) is charged on the total value of the goods, including the cost of the goods, shipping, insurance, and the import duty (in the UK, this is set at 20%).
- Total import duty and taxes: Add the import duty and VAT to determine the total amount payable.