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Importing from China in 2026: Duty Rates, Rules of Origin and What to Declare

7 June 20269 min readBy LandedHQ

China accounts for around a quarter of all UK goods imports by value โ€” everything from electronics and clothing to furniture, toys and machinery. If you're importing from China, you're paying full UK Global Tariff rates with no preferential deal to reduce them. Here's exactly what that means for your costs, and how to make sure you're declaring everything correctly.

Does the UK have a trade deal with China?

No. The UK does not have a free trade agreement with China. All goods imported from China are subject to the UK Global Tariff โ€” the standard "most favoured nation" (MFN) duty rates that apply to countries without a preferential trade agreement.

This means you cannot claim reduced or zero duty rates based on origin alone. Whatever duty rate applies to your product's commodity code is what you pay โ€” no exceptions, no preferential routes.

No deal in sight: As of 2026, UK-China trade relations remain complex. There is no active negotiation towards a bilateral free trade agreement. Importers sourcing from China should plan on MFN rates for the foreseeable future.

What duty rates apply to goods from China?

UK duty rates on Chinese goods are product-specific. They're determined entirely by the 10-digit commodity code of your product. Some common categories:

Product categoryChapterTypical UK duty rate
Consumer electronics (phones, tablets)84โ€“850%
Machinery and mechanical parts840โ€“3.7%
Clothing (knitted)6112%
Clothing (woven)6212%
Footwear643โ€“17%
Furniture940โ€“5.7%
Toys and games950โ€“4.7%
Plastic goods390โ€“6.5%
Steel and metal products72โ€“730โ€“7%
Ceramics and glassware69โ€“703โ€“12%
Food and beverages01โ€“24Varies widely: 0โ€“50%+

These are indicative ranges only. The exact rate for your specific product depends on the 10-digit commodity code. You can look up the precise rate using the LandedHQ HS code lookup or the HMRC Trade Tariff.

Are there any additional measures on Chinese goods?

Yes โ€” certain Chinese goods are subject to additional trade measures beyond standard duty:

Anti-dumping and countervailing duties

The UK maintains anti-dumping and countervailing duties on a range of Chinese products where UK or EU investigations have found that goods are being sold below cost (dumping) or benefit from unfair state subsidies. Categories that have been subject to these measures include certain steel products, ceramic tiles, solar panels, e-bikes and some chemical products.

These additional duties are applied on top of standard MFN duty and can significantly increase your landed cost. Always check the HMRC Trade Tariff for any additional measures on your commodity code โ€” they appear as separate tariff measures in the tool.

Safeguard measures

Where UK industries have been harmed by surges in imports, safeguard measures can apply. These are typically tariff-rate quotas โ€” where a lower duty applies within a quota volume, and a higher duty applies once the quota is exhausted. Steel imports are the most prominent example.

Import licensing and controls

Certain goods require an import licence regardless of origin, including some agricultural products, certain chemicals, controlled technology and goods subject to sanctions. Check GOV.UK's import licensing guidance for your specific product.

What documents do you need?

When importing from China you'll typically need the following documents for customs clearance:

Additional documents for specific goods

Incoterms matter on your invoice: Your commercial invoice must state the Incoterm (e.g. FOB Shenzhen, CIF Felixstowe). HMRC uses the customs value โ€” which for UK imports is typically the CIF value โ€” as the basis for calculating duty. If your invoice is FOB only, your customs broker will add freight and insurance to arrive at the CIF customs value.

How is duty calculated on Chinese imports?

UK import duty on goods from China is calculated on the CIF customs value:

Worked example: You import 1,000 units of a ceramic mug from Jingdezhen. Supplier cost is ยฃ3,000 FOB Guangzhou. Freight to Felixstowe costs ยฃ900; insurance ยฃ15.

The supplier price per mug was ยฃ3.00. The true landed cost is nearly double. This is why calculating landed cost before you buy is essential for any importing business.

The "made in China" origin rule

For goods from China, proving origin is straightforward โ€” the goods are made in China, so the country of origin is China. You don't need a certificate of origin to pay MFN duty; origin only needs to be evidenced if you're claiming a preference, which doesn't apply to China.

However, be alert to one important issue: goods transshipped through a third country (e.g. shipped from China via Malaysia or Vietnam) are still considered to originate in China if they were only transshipped without substantial processing. Declaring a different origin to access lower duty rates is customs fraud, regardless of where the goods were shipped from.

Common mistakes when importing from China

Tip: If you import from China regularly in large volumes, consider engaging a UK customs consultant to review your commodity codes and customs procedure. A one-time review often pays for itself many times over if it identifies a more accurate code or a missed duty relief scheme.

Frequently asked questions

Can I import personal goods from China duty-free?

UK residents can import personal (non-commercial) goods with a customs value up to ยฃ135 without paying import duty. Between ยฃ135 and ยฃ630, a reduced flat rate of 2.5% applies to most goods. Above ยฃ630, full duty rates apply. These thresholds do not apply to commercial imports โ€” only to goods for personal use brought in by travellers or sent as gifts.

Do I need an EORI number to import from China?

Yes. Any business importing goods commercially into the UK needs an EORI (Economic Operators Registration and Identification) number. You can apply for one free of charge on GOV.UK. Without an EORI, your freight forwarder cannot file your import declaration and your goods will be held at customs.

Does Brexit affect importing from China?

Brexit changed nothing about UK-China trade in terms of duty โ€” the UK was already applying its own tariffs to China before Brexit (the UK continued EU MFN rates as a starting point under the UK Global Tariff). The main Brexit impact for China imports is procedural: UK importers now file declarations under the UK's Customs Declaration Service rather than EU customs systems.

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