Shipping from China to UK: what an importer needs

To import into Great Britain you need an EORI number that starts with GB. You usually need premises in the UK to get one. A business that is not established in the UK and cannot apply itself must appoint someone in the UK to deal with customs on its behalf, and that representative uses its own EORI.

Import VAT is normally charged at the same rate as if the goods were supplied in the UK; for most goods that is the standard rate of 20%. It is worked out on the customs value plus costs such as transport and insurance to the UK, and the customs duty.

A UK VAT-registered business can use postponed VAT accounting: it declares the import VAT and reclaims it on the same VAT return, so no cash is paid at the border. It needs no approval, only the VAT number on the declaration, and the monthly statements are in the Customs Declaration Service.

Every import declaration needs the goods’ commodity code. The first six digits are the international HS code, used worldwide; the UK adds more digits for duty and statistics. Look codes up in the UK Trade Tariff on gov.uk, which shows the duty rate and any measures for goods from China. See what an HS code is.

Some Chinese products carry UK anti-dumping duties on top of the tariff rate, set product by product, so check the tariff for your exact code.

For consignments worth £135 or less sold directly to UK customers, the seller (or the online marketplace) charges VAT at the point of sale, and no customs duty is charged on most goods. Above £135, normal VAT and customs rules apply. The government has announced that this relief will be removed, with the reforms brought forward to October 2028. Stock shipped in bulk to a UK warehouse or Amazon fulfilment centre is an ordinary import, whatever the value of each unit.

You can make the import declaration yourself or hire a customs agent. An agent acts for you directly (you remain liable) or indirectly (it shares the liability), and your written instructions must say which. The representative must be established in the UK. On a duty paid shipment, the forwarder arranges the declaration and pays duty and VAT for you.

Containers from China arrive mainly at the large container ports of south-east England, such as Felixstowe and London Gateway. Your forwarder will choose the port to suit the delivery address; for Amazon, the fulfilment centre in your shipment plan.

For Amazon UK, check Seller Central for your marketplace before naming an importer: on Amazon.com, Amazon states it never acts as importer of record, and you should expect the same in the UK.

• Shipping before you have a GB EORI or a UK representative.
• Paying import VAT in cash when postponed accounting was available.
• Using the supplier’s Chinese export code instead of the UK commodity code.
• Missing an anti-dumping duty on the product.
• Naming Amazon as the importer.

Post the shipment with the United Kingdom as the destination. The form asks who is the importer, whose customs broker files the entry and whether duty and import taxes are in the carrier’s price, and every carrier prices the same answers. See Who handles customs at the destination?