Guide
China to UK Import Duty Calculator
Use this guide to estimate the main costs when goods move from China to Great Britain: customs value, customs duty, import VAT, shipping, insurance and evidence checks.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
What affects a China import estimate
The duty result depends on the 10-digit commodity code, the origin shown for the goods, the import date and any measure conditions in the UK Trade Tariff.
Customs value usually starts with the goods value and adds freight and insurance to the UK border. Import VAT is calculated on a wider base that can include duty and incidental expenses.
How to use the calculator
Enter China as origin and dispatch country where that matches the shipment, then add the product code, goods value, shipping and insurance.
If you only know the product description, start with the commodity code finder and confirm the result against GOV.UK before relying on a landed-cost estimate.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Stuffed toys from China
Commodity 9503004100; origin China
- Goods value
- £10,000.00
- Freight
- £700.00
- Insurance
- £100.00
- Customs value
- £10,800.00
- Duty basis
- MFN illustrative fallback at 4%
- Duty
- £432.00
- VAT base
- £11,352.00
- Import VAT
- £2,270.40
- Landed cost
- £13,622.40
Illustrative example using current/fallback toy data. VAT base includes duty and incidental expenses in this example.
Men's cotton trousers from China
Commodity 6203421100; origin China
- Goods value
- £15,000.00
- Freight
- £1,200.00
- Insurance
- £200.00
- Customs value
- £16,400.00
- Duty basis
- MFN illustrative fallback at 12%
- Duty
- £1,968.00
- VAT base
- £18,368.00
- Import VAT
- £3,673.60
- Landed cost
- £22,041.60
Illustrative clothing example. Confirm the exact commodity code and measure conditions before relying on the estimate.
FAQs
Does every parcel from China have customs duty?
No. Duty depends on the commodity code, value and current tariff measures. Import VAT or carrier charges may still apply even where duty is low or zero.
Should I use China as origin or dispatch country?
Use China as origin only if the goods qualify as Chinese origin. Dispatch is where the goods are sent from, and it can be different from origin.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Related pages
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.