Import Duty from China to the UK — Rates, VAT & the £135 Rule
There is no UK–China trade agreement, so every Chinese import pays the standard UK Global Tariff (UKGT) rate for its commodity code, plus 20% import VAT. Here are the exact rates by product, how the £135 threshold works, and the anti-dumping duties that catch importers by surprise.
China → UK Import Duty Calculator
Select China as origin and United Kingdom as destination — the calculator applies the UKGT rate for your product category, 20% import VAT, freight and insurance in one pass.
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UK Import Duty Rates on Chinese Goods (2026)
UKGT rates for the most-imported product categories from China. VAT of 20% applies on top in every case.
| HS Code | Product | UKGT Duty | VAT | Notes |
|---|---|---|---|---|
| 8471.30 | Laptops & tablets | 0% | 20% | ITA — duty-free worldwide |
| 8517.13 | Smartphones | 0% | 20% | ITA — duty-free |
| 6109.10 | T-shirts (cotton) | 12% | 20% | Standard UKGT textile rate |
| 6403.99 | Footwear (leather) | 8% | 20% | Up to 16% for some textile shoes |
| 9403.60 | Wooden furniture | 0% | 20% | Most furniture 0% under UKGT |
| 9503.00 | Toys | 0–4.7% | 20% | UKCA marking required |
| 8712.00 | Bicycles | 14% | 20% | Anti-dumping duty on e-bikes from China |
| 4202.22 | Handbags | 9.7% | 20% | |
| 8544.42 | USB cables | 0% | 20% | |
| 6912.00 | Ceramic tableware | 12% | 20% | ADD up to 36.1% on Chinese ceramics |
Rates are indicative for Q3 2026 — the binding rate depends on the full 10-digit commodity code. Verify at trade-tariff.service.gov.uk or use the calculator above.
Worked Example: £5,000 of Clothing from Guangzhou
| Goods value (FOB Guangzhou) | £5,000.00 |
| + Sea freight to Felixstowe | £420.00 |
| + Insurance | £30.00 |
| = Customs value (CIF) | £5,450.00 |
| Customs duty (12% UKGT on CIF) | £654.00 |
| Import VAT base (CIF + duty) | £6,104.00 |
| Import VAT (20%) | £1,220.80 |
| Total import charges | £1,874.80 |
The true landed cost is £6,904.80 — 38% above the invoice price. A VAT-registered business reclaims the £1,220.80 VAT (or uses Postponed VAT Accounting to avoid paying it upfront), bringing the real cost premium down to ~13%.
Anti-dumping duties can multiply your bill
The UK Trade Remedies Authority maintains anti-dumping measures on several Chinese product groups: e-bikes, ceramic tableware (up to 36.1%), welded steel tubes, aluminium extrusions and glass fibre fabrics. These duties stack on top of the normal UKGT rate — a £10,000 ceramics shipment can owe £4,800+ in combined duty. Always check the trade remedies register for your commodity code before ordering.
The £135 Rule Explained
Consignments ≤ £135
- No customs duty
- VAT collected by the seller/marketplace at checkout (B2C)
- B2B: buyer accounts for VAT via reverse charge
Consignments > £135
- Full UKGT duty by commodity code
- 20% import VAT at the border (or via PVA)
- Formal customs declaration through CDS required
Note: splitting one order into multiple sub-£135 parcels to avoid duty is treated as a single consignment by HMRC when shipped together — and carries penalty risk.