What are the import duties from China to United Kingdom?

United Kingdom charges MFN import duties on CIF value for goods from China. There is no bilateral FTA, so standard tariff rates apply. VAT at 20% applies additionally. No UK-China FTA — UK Global Tariff rates apply

Is there a free trade agreement between China and United Kingdom?

No. There is currently no comprehensive free trade agreement between China and United Kingdom. China goods are imported at MFN (Most Favoured Nation) tariff rates.

How is import duty calculated on goods from China entering United Kingdom?

Import duty in United Kingdom is calculated on the CIF value of the goods. CIF includes the product cost, international freight, and insurance. The applicable tariff rate (MFN) is applied to this value. VAT (20%) is then charged on the CIF value plus duty.

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Import Duties from China to United Kingdom

United Kingdom import duty rates for goods originating in China. No bilateral FTA — MFN (Most Favoured Nation) rates apply.

FTA Status

None

Duty basis

CIF

VAT

20%

Tariff system

UK Global Tariff

No Bilateral FTA

United Kingdom applies MFN (Most Favoured Nation) tariff rates to goods from China. No preferential trade agreement is currently in force between these two markets.

China → United Kingdom Trade Highlights

→No UK-China FTA — UK Global Tariff rates apply
→Anti-dumping duties on Chinese steel, e-bikes, ceramics, and other products
→UK maintains its own trade defence measures post-Brexit
→China is the UK's 4th-largest trading partner
→UK Global Tariff generally mirrors former EU external tariff but with simplifications

Key Products: China → United Kingdom

United Kingdom MFN rates · CIF basis · click for full breakdown

Product	HS Code	MFN Duty	FTA Rate
Clothing & Apparel	61 / 62	12%	CPTPP: 0%	Details →
Laptops & Computers	8471	0%	—	Details →
Solar Panels & PV Modules	8541.40	0%	—	Details →
Furniture	9403	3.7%	—	Details →
Footwear & Shoes	6402–6405	16%	CPTPP: 0%	Details →
Electronic Components	8534 / 8542	0%	—	Details →

All United Kingdom Duty Rates

Smartphones & Mobile Phones	8517.12	0%	Details →
Passenger Cars	8703	6.5%	Details →
Used & Second-Hand Cars	8703	6.5%	Details →
Trucks & Commercial Vehicles	8704	6.5%	Details →
Perfume & Fragrances	3303.00	5%	Details →
Aluminium Profiles & Windows	7610	6%	Details →
Automotive Parts & Components	8708	3.5%	Details →
Tyres & Pneumatic Tyres	4011	4.5%	Details →
Motorcycles & Scooters	8711	6%	Details →
Steel Flat Products	7208–7211	0–4%	Details →
Cosmetics & Skincare	3304	1.7%	Details →
Jewellery & Precious Metals	7113 / 7114	2.5%	Details →

Importing into United Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

Commercial invoice
Packing list
Transport document
Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
Excise on alcohol, tobacco and fuel
Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.