China has no trade agreement with the UK, so nothing here gets an automatic 0% duty rate. What decides your bill is mostly value and category, not the fact that it came from China.
The UK has trade agreements with a long list of countries that reduce duty to 0% on qualifying goods. China is not one of them. That does not make Chinese goods taxed more harshly than anywhere else; it means they are treated at the ordinary rate for whatever the item is, the same rate that would apply to the identical item from the United States, India or any other country without an agreement.
The £135 threshold does the heavy lifting here. For consignments of £135 or less, customs duty simply does not apply, regardless of origin. Overseas sellers, including the large marketplaces that most UK buyers use for goods from China, are generally expected to be registered for UK VAT and to charge it at checkout for orders under that threshold. When that happens correctly, the VAT is already included in the price you paid, and the parcel arrives with nothing further to collect.
This is the reason a huge volume of low-cost goods from China reaches UK buyers with no charge at the door, and it has nothing to do with China specifically. The same is true of a £20 order from anywhere in the world.
Above £135, both duty and VAT can apply, and there is no trade agreement to bring the duty rate down. The rate depends entirely on the commodity code for the specific item:
These figures are category averages, not a single national China rate. The UK Trade Tariff gives the exact rate for a specific commodity code, which is the only way to get a precise figure for an unusual item.
A £250 jacket bought directly from a manufacturer in China, with £15 shipping. The £135 threshold does not apply, since the goods alone are worth more than that. Customs works from £265, the goods plus shipping. Clothing duty at 12% is £31.80. VAT is then 20% of £296.80 (the customs value plus duty), which is £59.36. Total charges: £91.16, on top of the courier's own handling fee if one applies.
Compare that with a £100 order of the same jacket style: under £135, so no duty, and if the seller has correctly charged UK VAT at checkout, nothing further to pay at all.
Buying directly from an individual in China, rather than a registered business, works the same way as buying second-hand from anywhere: the item is still assessed on its value, and an individual seller is very unlikely to be VAT registered in the UK, so charges above £135 will typically be collected by the courier on delivery rather than included in the price.
A change coming: the UK Government has confirmed that the £135 customs duty relief will end by October 2028 (announced 23 June 2026). Nothing changes yet, and this page reflects today's rules. See the government's reforming customs rules for low value imports page.
Related guides: Buying from the EU · Buying from the USA · Buying from Shein · How to find the duty rate · Courier fees compared · Reclaiming import VAT
Yes, but the rules are the same as for any country without a trade agreement. Orders of £135 or less have no customs duty, and the seller is generally expected to charge UK VAT at checkout. Above £135, duty and VAT are collected before delivery. The duty rate depends on the item, not on China.
Usually not on orders of £135 or less, as long as UK VAT was charged at checkout, because it is already in the price you paid. If the seller did not charge UK VAT, the courier collects it on delivery, plus a handling fee.
Not lawfully, but you can plan for them. Orders of £135 or less have no customs duty. Above that, duty and VAT are due whoever the seller is. Use the calculator before you buy, and check that the seller charges UK VAT at checkout.
It depends on the value and the item. For example, a £250 jacket with £15 shipping is charged £31.80 duty at 12% and £59.36 VAT, £91.16 in total, before any courier handling fee.
Source: Tax and customs for goods sent from abroad on GOV.UK.
Our calculator has China listed with no trade agreement applied, so the duty and VAT shown reflect the standard rates above.