Since leaving the EU, the UK runs its own customs and VAT system. For a small business buying from Chinese factories that is mostly good news: the UK Global Tariff is simpler than the EU's, many goods pay low or zero duty, and import VAT can be accounted for without paying cash at the border.
This guide explains what applies when you import from China into the UK in 2026, including the planned end of the £135 duty relief, when air or sea freight makes sense, and how ordering through soorce with delivery duties paid (DDP) takes customs off your plate.
What you can import
Most goods can be imported freely: clothing, bags, homeware, kitchenware, furniture, garden products, tools, phone accessories, gifts, toys, pet products and packaging.
What matters is whether the product is legal to sell in Great Britain, and some products need marking and paperwork.
- Product marking: the UKCA mark applies to many regulated products placed on the market in Great Britain, but the government now recognises the CE mark indefinitely for most product types, so CE-marked goods can usually be sold. Construction products, medical devices and some other categories have their own rules.
- Electrical goods, toys, machinery and radio equipment need a declaration of conformity, and safety information in English. A UK-based responsible person or importer details are needed on many regulated products.
- Packaging extended producer responsibility (pEPR) applies to larger businesses that place packaging on the UK market; check whether your turnover and tonnage bring you into scope.
- Banned or restricted: counterfeit goods, offensive weapons and many knives, some plant and animal products, and certain chemicals. Check with your customs authority for regulated goods.
Customs duty and VAT in the UK in 2026
Imports from China pay duty under the UK Global Tariff, based on the commodity code and charged on the customs value (goods plus freight and insurance to the UK). Many manufactured goods pay 0% to 12%, clothing and footwear often more, and a few products carry trade remedy duties. The UK has no trade agreement with China, so there is no preferential rate.
Import VAT is 20% on the customs value plus duty, with reduced or zero rates for a few goods. A VAT-registered business can use postponed VAT accounting to declare import VAT on its VAT return instead of paying it at the border.
The £135 rule: for consignments worth £135 or less, customs duty is currently relieved and VAT is charged at the point of sale by the seller rather than at the border. The government has confirmed this duty relief will be removed, by October 2028 at the latest, so expect duty on small parcels in the future. A wholesale order is normally above £135, so standard duty and import VAT apply now.
- To import in your own name you need a GB EORI number from HM Revenue and Customs (HMRC).
- Customs needs a commercial invoice, a packing list and the air waybill or bill of lading, with the correct commodity code for each product.
- Northern Ireland follows different rules under the Windsor Framework, so check before shipping there.
How DDP delivery removes the hassle
DDP means delivered duty paid. With soorce, the price at checkout already covers freight from China, UK customs clearance, the duty and the import VAT. Our logistics partner files the declaration and delivers to your door: no customs broker to hire and no duty and VAT invoice when the parcel arrives.
Before anything ships, we check the supplier and inspect the goods in China, so the shipment matches your order. DDP covers the import. Product safety and marking rules for selling in the UK remain your responsibility as the seller.
Air or sea freight: which one pays off
Air is billed per kilo with a volumetric rule (length × width × height in cm ÷ 6,000), so light but bulky goods pay for their size. It arrives in days rather than weeks and suits samples, quick restocks, gifts ahead of a season and goods with a high value per kilo such as electronics accessories.
Sea costs much less per kilo but takes several weeks door to door, and sea lines usually bill a minimum weight. It pays off for heavy or bulky goods with a low value per kilo: furniture, garden products, kitchenware, packaging and tools. For Christmas stock, plan sea shipments to leave China by early autumn.
The box below shows what soorce charges today for door-to-door delivery to the UK, duties and VAT included, for a few sample weights.
Worked example: 250 ceramic mugs to Manchester
Say you order 250 printed ceramic mugs at $1.80 each, $450 of goods, with 250 gift boxes at $0.60 each, $150, for a total of $600 (above the 100-piece minimum). Packed in cartons they weigh around 110 kg. The table prices this order with today's door-to-door rates by air and by sea, with UK duty and VAT already included in the shipping line.
Divide the delivered total by 250 to get your landed cost per boxed mug, then compare it with UK wholesale prices. Weight and volume are confirmed once the goods are packed in China, so the final figure can move slightly.
ceramic mugs with gift boxes, 250 шт.: цена на сегодня
| Позиция | Авиа | Море |
|---|---|---|
| Товар | $600.00 | $600.00 |
| Доставка, пошлины и налоги (около 110 кг) | $654.72 | $155.10 |
| Итого с доставкой | $1,254.72 | $755.10 |
| За штуку с доставкой | $5.02 | $3.02 |
Доставка рассчитана по сегодняшним тарифам для этого веса. Стоимость товара — примерная цена; реальный итог вы увидите при оформлении заказа.
How to order on soorce, step by step
- Search or browse factory products and open a product page: it shows the price per piece, the minimum quantity and the delivered price to the UK.
- Add the quantities you need to your cart. Orders start from 100 pieces or $1,000; a smaller order can be sent as a request and our team will tell you if it can go ahead.
- At checkout, choose air or sea, enter your UK delivery address and pay securely online at checkout. Prices are in US dollars.
- We confirm the order with the factory, check the supplier and inspect the goods before they leave China. You get photos if anything looks wrong.
- The shipment is cleared through UK customs with duties and VAT paid and delivered to your door. You can follow every stage from your account.
Common mistakes to avoid
- Assuming the £135 duty relief will last: it is being removed, so price future small orders with duty in mind.
- Comparing a factory price with a UK price without adding freight, duty and VAT.
- Selling electrical goods or toys without a declaration of conformity and English safety information.
- Shipping heavy goods like ceramics or tools by air when sea would cost a fraction.
- Buying look-alike branded goods: Border Force seizes counterfeits.
Частые вопросы
How much is import duty from China to the UK?
It depends on the commodity code under the UK Global Tariff, often 0% to 12%, plus 20% import VAT. With soorce's DDP delivery both are already included in the price you pay at checkout.
Is the £135 duty-free threshold ending?
Yes. The government has confirmed that customs duty relief on consignments of £135 or less will be removed, by October 2028 at the latest. VAT on those parcels is already charged at the point of sale.
Can I sell CE-marked products in the UK?
For most product types, yes: the UK recognises the CE mark indefinitely alongside UKCA. Some categories, such as construction products and medical devices, follow their own rules, so check before you order.
Do I need an EORI number to import from China?
You need a GB EORI number from HMRC to clear goods in your own name. When you order through soorce, our logistics partner clears the shipment, so you do not need one for that delivery.
How long does shipping from China to the UK take?
Air usually arrives within one to two weeks of leaving our warehouse in China, sea takes several weeks. The live transit window for each method is shown in the shipping box on this page and at checkout.
What is the minimum order on soorce?
Orders start from 100 pieces or $1,000 of goods. Smaller orders can be sent as a request, and our team will confirm whether they can go ahead.
Источники
- HM Revenue and Customs (HMRC)
- UK Border Force
- Department for Business and Trade (UK Global Tariff)
- Office for Product Safety and Standards (OPSS)
Этот гид носит общий информационный характер и сверен с указанными выше официальными органами в ноябре 2026 года. Правила меняются, а некоторые товары регулируются особо: перед заказом таких товаров уточните требования в своей таможенной службе.