UK Customs Clearance for China Imports After Brexit

Since Brexit, UK customs clearance for China imports follows HMRC rules — separate from EU customs. Importers must submit accurate declarations via the Customs Declaration Service (CDS), pay applicable duties, and account for 20% UK VAT.

How UK Import Clearance Works (Post-Brexit)

When your container arrives at Felixstowe, Southampton, or London Gateway, HMRC requires:

• A customs declaration with correct 10-digit commodity (HS) codes
• Commercial invoice and packing list matching the shipment
• Proof of origin (China) and declared value
• Payment of import duty (if applicable) and VAT

With GSC DDP shipping, we act as your logistics partner and manage HMRC entry, duty, and VAT as part of one all-inclusive price.

UK Global Tariff & Commodity Codes

The UK Global Tariff (UKGT) replaced the EU Common External Tariff. Duty rates vary by product — from 0% on many electronics components to 10–12% on furniture and textiles. Accurate HS code classification is essential to avoid overpaying or compliance penalties.

Postponed VAT Accounting (PVA)

VAT-registered UK businesses can use Postponed VAT Accounting (PVA) to defer import VAT on their VAT return instead of paying at the border. GSC can advise on documentation needed for PVA-eligible shipments.