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Importing from China to the UK: commodity codes, duty and VAT

Use the UK Trade Tariff and an accurate product description to plan a shipment before you pay.

Published October 27, 2026

Start with the actual product

The UK Trade Tariff lets buyers look up commodity codes and check duty, VAT and other measures. Classification can depend on the material, intended use, production and packaging. A similar-looking item may belong to a different code.

For example, describe a lamp by its materials, power source and function rather than simply calling it an accessory. Ask your supplier for specifications and evidence, then check the suggested code independently.

Plan the declaration and total cost

Confirm who will make the import declaration and whether an EORI number is needed for your circumstances. Northern Ireland and Great Britain can have different rules; use the relevant official guidance for the destination.

Compare quotations using the same destination, shipment value, freight, duty, VAT and brokerage assumptions. VAT treatment depends on the transaction and the buyer’s circumstances; do not assume it is always recoverable.

Rules, carrier charges and marketplace terms can change. Check the current requirements for your product and destination before payment.

Read the related buying guide