Importing from China to the UK: A Practical Guide

About this guide. This is general information based on our work as a sourcing agent in Guangzhou, not legal, tax or customs advice. Requirements depend on the product and destination and change over time; confirm them with the relevant authority, your customs broker or a qualified adviser before ordering.

Importing into the UK is straightforward once the registrations, classification and documentation are in place. The mistakes that cost money are almost always in those foundations, not in the shipping itself. This guide sets out the main points to plan for. Rules change, so confirm current requirements with HMRC, your customs broker or a qualified adviser before your first shipment.

Before you order

• EORI number. UK importers need an EORI number beginning with GB to make customs declarations. Apply through HMRC before goods ship.
• Commodity code. Every product has a tariff classification that determines duty rate and any controls. Classify the product using the UK Trade Tariff and keep a note of the reasoning; a customs broker can help with borderline cases.
• Import controls. Some goods need licences, notifications or additional documents. Check whether your category is affected.
• Incoterms. Agree with the supplier which Incoterm the price is on. FOB is common; it keeps freight and destination costs visible to you.

Product requirements and marking

Many products placed on the UK market need to meet product safety and marking rules. Depending on the product, requirements may include UKCA or CE marking (the UK has extended recognition of CE marking for many product categories), a Declaration of Conformity, technical documentation, specific labelling and the name and address of a responsible economic operator in the UK. Which of these apply depends entirely on the product, so confirm the requirements for your product with the relevant guidance or an adviser before production, not after. See our product compliance guide.

Marking and documentation differ by category; the electronics, beauty and furniture sections list the considerations we plan for.

Duty and VAT

• Customs duty is charged according to the commodity code and origin. Goods of Chinese origin are generally charged at the standard UK Global Tariff rate for that code.
• Import VAT is charged on the customs value plus duty and freight. VAT-registered businesses can normally use postponed VAT accounting to declare and recover import VAT on the same return rather than paying at the border.
• Trade remedies. Some products of Chinese origin are subject to additional anti-dumping or countervailing duties. Check the tariff for your code.

Documents you will need

• Commercial invoice and packing list from the supplier, with accurate descriptions, quantities, values and the Incoterm.
• Transport document: bill of lading (sea) or air waybill.
• Any product documentation the category requires: test reports, Declaration of Conformity, certificates.
• The customs declaration, normally made by your freight forwarder or customs broker on your behalf.

Freight options

Sea freight is the lowest cost per unit for volume and the slowest, typically several weeks port to port plus origin and destination handling. Less-than-container (LCL) suits smaller consignments; a full container (FCL) suits volume. Air freight is faster and priced by chargeable weight, suited to high-value, low-volume or urgent goods. Express couriers handle samples and small parcels door to door, with customs handled by the courier. Ask your forwarder to quote door to door so origin and destination charges are included.

A simple sequence for a first import

1. Confirm commodity code, duty rate and any controls for the product.
2. Confirm the product marking and documentation your category requires, and build them into the supplier specification.
3. Get an EORI number and appoint a freight forwarder or customs broker.
4. Agree Incoterm, payment terms and inspection with the supplier in writing.
5. Inspect before shipment; check documents match the goods before they leave.
6. Declare, pay or postpone VAT, and keep records.

How Flawless Effect helps

From Guangzhou we help coordinate the supplier side of this list: building your marking and documentation requirements into the specification, collecting supplier test reports, inspecting before shipment and arranging freight and export documentation. We are not a customs broker or adviser; we work alongside yours. See compliance and certification support and regional support for Europe.

Frequently asked questions

Official sources and further reading

• GOV.UK: get an EORI number
• GOV.UK: UK Trade Tariff — classification, duty and controls
• GOV.UK: using the UKCA marking — including continued recognition of CE marking
• GOV.UK: check when you can account for import VAT on your VAT Return — postponed VAT accounting
• GOV.UK: import goods into the UK — step-by-step overview