Import duty from China to the United Kingdom

Third country duty rates by HS code, derived from the UK Trade Tariff.

How much is import tax from China to the UK?

There is no single figure. Two separate charges apply and both depend on what you are importing. The first is customs duty, set by the commodity code of the goods: most consumer goods fall between 0% and 12%, many industrial machines and electronics are free of duty, and textiles and footwear sit at the upper end. The second is import VAT at 20%, which applies to almost everything. Because VAT is charged on the customs value plus the duty, the effective total on a dutiable item is higher than the two percentages added together.

How the calculation works

Customs value is the price paid for the goods plus transport and insurance to the UK border. Duty is a percentage of that value. Import VAT is then 20% of the customs value plus the duty. As a rough guide, goods bought for £1,000 with £150 of freight and a 6% duty rate carry £69 of duty and £243.80 of VAT, giving £1,462.80 landed before inland delivery.

Why the commodity code matters

The rate is set by the code, not by the product description you use. Two items that look similar can sit under different headings and pay different duty. That is why the pages below are organised by Harmonized System code: find the code that matches the goods, and the rate on that page is the one that applies. China has no free trade agreement with the United Kingdom, so the third country rate is the one charged on goods of Chinese origin, without preference.

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