Importing from China to the UK After Brexit: Rules That Apply

Importing from China to the UK after Brexit follows the UK's own import system, not the EU's. The short version: you need an EORI number that starts with GB, a customs declaration for every shipment, the correct commodity code under the UK Global Tariff, and import VAT paid at the border or accounted for on your VAT return through postponed VAT accounting. Since China has no free trade agreement with the UK, the standard UK Global Tariff duty rate applies to your goods. There is no preferential rate to claim.

Since Brexit, the rulebook is the UK's own: UK commodity classifications, UK duty rates, the Customs Declaration Service, and UK product safety marking. This guide walks through each rule in the order you actually encounter them, from setting up as an importer to clearing goods through a UK port.

Many UK buyers find the China-side work (vetting suppliers, verifying export credentials, arranging pre-shipment quality inspections) takes more effort than the customs side. That is where a sourcing partner on the ground in China earns its keep. The rules below assume your goods exist and are shipping-ready.

What are the exact steps to import goods from China to the UK?

The GOV.UK step-by-step import process covers nine stages: EORI setup, restricted-goods registration, licences and certificates, labelling and marking checks, inspections, the import declaration itself, and payment of VAT and duty. Most China-sourced consumer goods go through the standard path rather than any special procedure.

In practice the sequence is: apply for the EORI number, classify the goods, check the duty rate and any controls in the UK Trade Tariff, agree delivery terms with the supplier, decide who makes the customs declaration, and set up how import VAT will be handled. Check the duty rate before you place the order. It can make or break the margin on a product.

Do I need an EORI number to import from China?

Yes. You need an Economic Operators Registration and Identification (EORI) number that starts with GB to import goods into England, Scotland or Wales. Without the right EORI number, goods can be held at the border and stored at your expense. If you already hold an EORI number that does not start with GB (for example one issued by an EU member state before Brexit), you must apply for a separate GB EORI number. Businesses moving goods involving Northern Ireland may additionally need an EORI number starting with XI.

The application is free and made online through GOV.UK using a Government Gateway account. In straightforward cases the number is issued immediately; where HMRC needs to run manual checks it can take up to five working days. Apply before your first shipment leaves China — your customs agent will ask for the number on the first call.

How do UK import duty and the UK Global Tariff work for Chinese goods?

The UK Global Tariff has applied to imports since 1 January 2021, replacing the EU's Common External Tariff for Great Britain. It sets the duty rate for goods arriving from any country the UK has no trade agreement with. China is one of those countries. That means your goods are charged the standard "third country" duty rate for their commodity code, with no preferential rate available regardless of paperwork. A certificate of origin from your supplier does not reduce duty on China-origin goods the way it would for goods from a country with a UK trade deal.

Duty is calculated on the customs value of the goods plus the cost of getting them to the UK border (typically the price paid to the supplier plus international freight and insurance). The rate comes from the commodity code, which is why classification matters so much: get it wrong and you either overpay duty on every shipment or underpay and face HMRC penalties later. Use the UK Integrated Online Tariff tool to confirm the code before your first order. The full landed cost is the sum of these components:

Cost component · Basis · Who sets it

• Goods price: Supplier invoice · You and the supplier
• International freight and insurance: Shipping quote · Freight forwarder
• Import duty: Customs value × UK Global Tariff rate · HMRC, via commodity code
• Import VAT: (Customs value + duty + freight/insurance) × VAT rate · HMRC
• Customs agent / declaration fee: Per declaration · Your agent
• UK haulage and port charges: Distance and port · Haulier / port

One detail worth knowing: the UK's commodity code system carried over from the EU system, so the 10-digit codes look familiar. But the duty rates behind them are the UK's own, so never price from an EU tariff table.

How does import VAT work — and what is postponed VAT accounting?

Import VAT is normally charged at the same rate as VAT on a domestic UK sale of the same goods (20% for most products). The taxable amount is the customs value plus import duty plus the freight and insurance costs to the UK. So VAT is charged on top of duty, not instead of it. If you are not VAT-registered, you simply pay the import VAT at the border and absorb it as a cost, because there is no VAT return on which to recover it.

Postponed VAT accounting (PVA) is the system that lets VAT-registered businesses avoid paying that VAT upfront. Introduced on 1 January 2021, it allows you to declare the import VAT and recover it on the same VAT return, which usually nets to zero cash changing hands. To use it you must be VAT-registered in the UK, hold a GB EORI number, include your VAT registration number on the import declaration, and agree the arrangement in writing with whoever makes your declaration. Your agent needs your written instruction before lodging the entry. Your postponed VAT is then reported on a monthly statement in the Customs Declaration Service, which you reconcile against your VAT return.

A few PVA mechanics catch first-time users out. It is optional per import: you can use it on one shipment and pay at the border on the next. If you do not use it, you pay the VAT on import and HMRC issues a C79 import VAT certificate, which is the evidence you use to reclaim it later. The monthly statements are only available in the CDS portal for a limited window, so download and file each one; reconstructing them months later through HMRC is slow. GOV.UK publishes the full detail on when you can account for import VAT on your VAT return.

What documents does each China-to-UK shipment need?

Every shipment needs a core set of documents. Ask your supplier for these before the goods leave China, not when they are already at Felixstowe:

Document · Required · Provided by

• Commercial invoice: Always: must show value, currency, country of origin, goods description, and commodity codes · Supplier
• Packing list: Always: quantities, weights, dimensions per line item · Supplier
• Bill of lading (sea) or air waybill (air): Always · Carrier / forwarder
• GB EORI number: Always: identifies you as importer · You
• Certificate of origin: Sometimes: only needed to claim a preferential rate, which does not apply to China · Supplier / chamber of commerce
• Import licence: Only for controlled goods (some chemicals, agricultural products, dual-use items) · Relevant UK authority
• Product test reports / conformity evidence: For regulated products (electronics, toys, cosmetics) · Supplier / test lab

Confirm your supplier can legally export. Chinese companies need export rights to ship internationally, and smaller factories sometimes ship through a trading company or forwarder that holds the export licence. Know which entity is the exporter of record, because that name should be consistent with your commercial invoice.

UKCA or CE: what product marking do Chinese-made goods need?

The UKCA (UK Conformity Assessed) mark is Britain's post-Brexit product conformity mark, the domestic equivalent of the CE mark. Here is the part that confuses importers: legislation that came into force on 1 October 2024 continues recognition of the CE marking indefinitely for most product categories. In practice, businesses can choose to use either the UKCA or the CE mark when placing goods on the market in Great Britain, and products may carry both. So if your Chinese supplier already produces CE-marked goods to EU standards, those goods can generally be sold in Great Britain without re-certification to a separate UK mark.

There are exceptions, and they matter. Some product categories are excluded from the indefinite CE recognition (including medical devices, construction products, and marine equipment) and will still require UKCA marking. The rule of thumb: for mainstream consumer goods like electronics, toys, and household products, CE marking remains acceptable in Great Britain; for anything in a specialist regulated category, check the sector-specific GOV.UK guidance before you order. Do not accept a supplier's claim of certification at face value. Ask for the actual test reports from a recognised lab and check they cover the standards your product category requires. Faked or borrowed certificates are one of the most common problems in China sourcing, and a factory audit before production is the standard defence.

Also note the importer's labelling obligation: as the UK importer, your business name and address must appear on the product, its packaging, or the accompanying documents. This is separate from the conformity mark and is frequently missed on first shipments.

Should I file the customs declaration myself or use a customs agent?

You can do either. GOV.UK allows businesses to make their own declarations, but that means registering on HMRC systems, buying declaration software compatible with the Customs Declaration Service, and learning to complete entries correctly. Most small and mid-sized importers decide the trade is not worth learning: the cost of one wrong declaration (wrong duty, wrong VAT treatment, delayed release) usually exceeds the agent's fee several times over.

A customs agent (often your freight forwarder, who may offer the service in-house or through a partner) files the declaration on your behalf and tells you what duty and VAT is payable before the goods are released. What the agent cannot do is guess your product: the quality of the declaration depends on the information you supply, especially the commodity code and an accurate goods description. Give your agent the commercial invoice, packing list, and your written PVA instruction well before the vessel arrives.

Which UK port should my shipment from China arrive at?

Most containerised goods from China arrive at one of three ports, chosen mainly by where the goods go next:

Port · Position · Best for

• Felixstowe: UK's busiest container port, on the Suffolk coast · Importers distributing nationally or to the Midlands and North; most Asia services call here
• Southampton: Major south-coast container port · Goods destined for London, the South East, and the South West
• London Gateway: Newer deep-water port on the Thames estuary · London-area distribution and importers wanting newer terminal infrastructure

In practice your freight forwarder often chooses the port as part of the routing. What deserves your attention is the onward leg: agree who handles UK haulage from the port, and make sure your agent knows the expected arrival date. Sea freight from China to the UK typically takes around 30–40 days port to port, so the declaration paperwork has a long lead time. Use it.

Frequently asked questions

Do I pay import duty on all goods from China?

You pay the UK Global Tariff duty rate for your goods' commodity code. A small number of categories carry a zero rate, but most goods attract some duty. Because China has no preferential trade agreement with the UK, no reduced rate is available. The standard rate always applies. Check your exact rate in the UK Trade Tariff before costing the product.

Can I import from China if my business is not VAT-registered?

Yes. VAT registration is not a precondition for importing. You will still need a GB EORI number and a customs declaration, and you will pay import VAT at the border as a straight cost, since you have no VAT return on which to recover it. Postponed VAT accounting is only available to VAT-registered businesses.

What is the difference between an EORI number and a VAT number?

The EORI number identifies your business to customs authorities and is used on every import and export declaration. The VAT number identifies you to HMRC for VAT purposes and is needed to use postponed VAT accounting. The EORI number is needed to import at all; the VAT number additionally unlocks postponed VAT accounting.

Does my Chinese supplier need an export licence?

Chinese exporters need the legal right to export, which established manufacturers and trading companies hold. If your supplier is a small factory without export rights, the goods are typically exported through a licensed trading company or the freight forwarder. Confirm the arrangement in advance and make sure the exporter of record is consistent across the paperwork — mismatched exporter names are a classic trigger for customs queries.

How long does shipping from China to the UK take?

Sea freight typically takes around 30–40 days port to port, plus time for UK customs clearance and onward haulage. Air freight is measured in days rather than weeks but costs a multiple of sea freight, so it suits urgent, high-value, or lightweight goods. Build the sea freight lead time into your ordering calendar. Reordering when stock runs out is already too late.

Your next move: run the pre-order checklist in order

Importing from China to the UK rewards sequencing. Before you place the order: get the GB EORI number, classify the goods and check the duty rate in the UK Trade Tariff, confirm whether the product needs UKCA marking or is covered by the continuing CE recognition, and decide how import VAT will be handled. Before shipment: lock the commercial invoice and packing list with your supplier, verify the exporter of record, give your customs agent the paperwork and your written PVA instruction, and confirm the UK delivery leg from the port. After arrival: reconcile duty and VAT against your costing, download the monthly PVA statement, and keep the full document set. HMRC can ask to see import records years later.

If the China-side steps are the ones slowing you down (finding a supplier you can trust, verifying export credentials, checking quality before the container seals), that is the work a sourcing agent exists for. Write to hi@cnally.com with your product and target port, and you will get a straight answer on whether CN Ally can help with the supplier side while your customs agent handles the border.