Most Shein orders are clothing and most are small. The £135 line decides whether you pay anything on delivery.
Customs duty is not charged on a consignment worth £135 or less. For those orders, the seller or marketplace is expected to charge 20% UK VAT at checkout, so the VAT is already inside the price you pay. In the usual case, an order under £135 arrives with nothing more to pay.
Above £135, the position changes. Customs duty at the rate for the item applies, and 20% VAT is worked out on the value plus the duty. The carrier collects this before delivery and usually adds a handling fee.
Shein sells mostly clothing, footwear and accessories. Those are among the higher duty categories, roughly 12% for most clothing, and 8 to 16% for footwear depending on the material. That is why crossing the £135 line costs noticeably more on a clothing order than on, say, electronics.
The £135 limit applies to the value of the consignment, meaning the parcel. A large order that ships in several separate parcels is assessed parcel by parcel. If you are close to the limit, look at how your order has been split before assuming a basket total over £135 means duty.
On an order of £135 or less, where UK VAT was already charged at checkout, a demand for VAT on the doorstep deserves a second look. Check your order confirmation for a VAT line. If VAT was charged at checkout, ask the seller and the carrier why it is being charged again before you pay. A carrier handling fee is separate and does not mean the VAT was missed. See courier fees compared.
A clothing order totalling £150 including shipping goes through as one parcel. That is above £135, so duty applies. At roughly 12% for clothing, duty is about £18.00. VAT is 20% of £168.00, which is about £33.60. The total import charges are about £51.60, before any courier handling fee.
The same shopper placing a £60 order pays no duty. The price already includes 20% VAT, which is £10.00 of the £60.
Rates here are illustrative. The duty rate depends on the exact item and the material it is made from. Check the UK Trade Tariff for your product. This page describes the customs rules that apply to a UK order, not Shein's own pricing or delivery terms, which you should confirm at checkout.
Sending an order back to an overseas seller is a different process. See reclaiming import VAT and duty on a return for what you can recover and how.
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 China · Courier fees compared · Reclaiming import VAT · Returning goods to the UK · Marketplace sellers
On an order worth £135 or less there is no customs duty, and 20% UK VAT is normally charged at checkout, so it is already in the price. Above £135, duty at the rate for the item and 20% VAT are collected before delivery, usually with a carrier handling fee.
If the order was over £135, duty and VAT are due on delivery. If it was £135 or less and you already paid UK VAT at checkout, check your confirmation for a VAT line and ask the seller and carrier why it is being charged again. A carrier handling fee is a separate charge.
Roughly £51.60 on a single £150 parcel of clothing: about £18.00 duty at 12% and about £33.60 VAT at 20% on the duty-inclusive value, before any courier handling fee. Real rates depend on the exact item.