Customs Clearance for Shipping from China to UK: HMRC, VAT & Import Guide
Quick Answer
UK customs clearance requires an EORI number, commercial invoice, and customs declaration via CDS. Import VAT (20%) applies to most goods. Broker handling recommended for complex shipments.
Key Takeaways
- EORI number required (GB prefix)
- Commercial invoice and packing list needed
- Submit via CDS (Customs Declaration Service)
- UK VAT: 20% on CIF + duty
- Duty rate depends on HS code
- Broker recommended for first-time importers
UK Customs Authority
HM Revenue & Customs (HMRC) handles all UK imports.
Key requirements:
- EORI number for declarations
- Accurate HS codes
- Proper valuation
- Complete documentation
Required Documents
- Commercial invoice
- Packing list
- Bill of lading
- EORI number
- HS code (10-digit UK Trade Tariff)
UK Import VAT
- Standard rate: 20%
- Applied to: CIF value + customs duty
- Postponed VAT Accounting available for VAT-registered businesses
- VAT-registered importers can reclaim
Customs Duty
Duty depends on your product's HS code:
- Use UK Trade Tariff (gov.uk)
- Most consumer goods: 0-12%
- Electronics: often 0%
- Textiles: 10-12%
- Footwear: 8-17%
EORI Number
EORI (Economic Operators Registration and Identification) is required for UK customs declarations.
- Apply free at gov.uk
- Format: GB + your VAT number
- Takes 3-5 working days
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Get a QuoteFrequently Asked Questions
You need a commercial invoice, packing list, bill of lading, EORI number, and your product's HS code.
UK import VAT is 20% on the CIF value plus any customs duty. VAT-registered businesses can reclaim it.
Yes, a UK EORI number is required for commercial imports to Great Britain. Apply at gov.uk - it is free.