How to import goods from China to the UK, step by step
To import from China to Great Britain you need a GB EORI number, the right commodity code for each product, someone to make the customs declaration (usually a freight forwarder or customs agent), and a way to pay duty and import VAT. Here is the order to do it in.
1. Get a GB EORI number
Every business that imports into Great Britain needs an EORI number starting with GB. It is free and you apply online on GOV.UK. Goods for Northern Ireland may need an XI number too.
2. Check the supplier can export
Ask your supplier whether they handle export clearance in China. On FOB terms they do; on EXW terms you or your forwarder must arrange it.
3. Decide who will clear customs
You can make the import declaration yourself, but most businesses appoint a freight forwarder or customs agent. Give them your EORI and VAT numbers in writing, and tell them in writing if you want to use postponed VAT accounting.
4. Find the commodity code
The commodity code goes on the declaration and sets the duty rate, and whether you need a licence. Look it up in the UK tariff. If you are not sure, ask your agent, because the wrong code can mean paying the wrong duty.
5. Work out the value and the tax
- Customs duty: the rate for the code, usually charged on the value of the goods plus shipping and insurance to the UK.
- Import VAT: usually 20%, charged on the value plus duty and shipping.
- Check whether a trade preference or relief lowers the duty for your goods.
6. Use postponed VAT accounting if you are VAT registered
VAT-registered businesses can account for import VAT on their VAT return instead of paying it at the border. No approval is needed, but your VAT number must be on the declaration. It keeps cash in the business, which matters on large orders.
7. Check licences, safety and labelling
Some goods need licences or certificates, for example food, plants, medicines, chemicals and anything with batteries in large numbers. Many consumer products also need UK safety marking (UKCA or CE) and proper labelling. Check before you order, not when the goods arrive.
8. Clear customs and keep records
Your agent submits the declaration, you pay what is due, and the goods are released. Keep the commercial invoice, packing list, bill of lading or air waybill, the customs entry and your VAT statements.
How the goods travel
Sea freight is cheapest for volume, air is faster, express couriers suit samples. See air vs sea freight, LCL or FCL and this week's container price, then compare freight rates.
Sources
Questions people ask
Do I need a company to import from China?
No. Sole traders can import too. You still need a GB EORI number, and VAT registration if you want to use postponed VAT accounting.
How much tax will I pay on goods from China?
Customs duty at the rate for the commodity code, plus import VAT, usually 20%. VAT-registered businesses can account for the VAT on their VAT return.
Do I need a customs agent?
It is not required, but most businesses use one. Freight forwarders usually include customs clearance in their price.