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Customs & VAT

UK Customs Clearance for Chinese Imports: EORI, CDS and What HMRC Wants

Clearance is not a formality at the end of the shipment — it is the step where a missing number can cost you a week of demurrage. Here is what has to be in place before the container ever sails.

Published 2026-11-11·9 min read·By HSJY Logistics editorial team
Home › Blog › Customs & VAT

Key takeaways

  • You cannot clear goods into the UK without a GB EORI number in the importer's name — apply before your first shipment, not after.
  • Declarations are filed on CDS, which replaced CHIEF for UK imports.
  • The commodity code sets the duty rate; the customs value is the transaction price, not the retail price.
  • Most holds are caused by paperwork, not by the goods: mismatched values, missing documents, or the wrong code.

What to set up before you ship

Three things need to exist before your first container arrives, and all three take longer to obtain than people expect.

  1. A GB EORI number. This is your economic operator identifier — a GB followed by twelve digits, issued free by HMRC. It takes a few working days if you already have a UK company and VAT registration. Without one, nobody can file an import declaration in your name.
  2. A UK VAT registration, if you are going to sell the goods in the UK. It is also what lets you use postponed VAT accounting so the import VAT does not hit your cash flow.
  3. A customs broker relationship. Either the forwarder's in-house broker or an independent one. The broker files on CDS, pays duty and VAT on your behalf if you ask them to, and handles any query raised by HMRC.

If you are an overseas seller using Amazon FBA, note that storing goods in a UK fulfilment centre generally requires a UK VAT registration, and the importer of record on the entry should be your UK-registered entity, not the marketplace.

What a CDS declaration needs from you

Customs Declaration Service replaced CHIEF for UK imports. The data is broadly similar but stricter about consistency. Your broker will ask for:

ItemWhat it means in practice
Commercial invoiceItemised, in the currency you actually paid, with Incoterm stated
Packing listCarton count, weights, dimensions — must match the invoice
Commodity code10-digit UK code per product line
Country of originWhere the goods were manufactured, not where they were shipped from
Customs valuePrice paid for the goods, plus freight and insurance to the UK border if not already included
Bill of lading or AWBReleased by the carrier, or a telex release against payment
EORI and VAT numbersImporter's GB EORI, and VAT number for PVA

For certain goods you also need a licence or certificate: CE/UKCA documentation for many products, FSC or phytosanitary certificates for wood, MSDS and UN38.3 reports for batteries, and a GB-based responsible person for cosmetics and some medical devices.

Commodity codes and duty

The commodity code determines the duty rate under the UK Global Tariff. It is ten digits, and getting it wrong is the single most expensive administrative mistake in importing — a wrong code can mean paying 12% instead of 0%, or triggering anti-dumping duty on top.

Two things to know:

Under-valuing is not a saving. A deliberately low invoice is the fastest way to a HMRC compliance check, a reassessment with penalties, and — worse — a forwarder who will not clear for you again. The saving is a few percent; the exposure is the whole consignment.

Why cargo gets held at the port

In our experience most holds are administrative. The common ones:

While a container sits, the clock on demurrage and storage runs. Free time is typically five to seven days from discharge; after that it is charged per container per day. A hold that takes a week to resolve can cost more than the clearance fee itself several times over.

Do you need your own customs broker?

Not necessarily. For most small and medium importers the forwarder's broker is simpler: one point of contact, one invoice, no handover of documents between two companies. You lose a little visibility, and you should insist on receiving the CDS entry number and a copy of the declaration for your records.

Bring in your own broker when you import frequently, when you have several forwarders and want consolidated reporting, or when your goods involve complex classification, duty relief or special procedures. In that case the forwarder moves the goods and your broker does the customs work — which needs to be arranged before the container arrives, not after.

Either way, ask for the declaration. It is your legal record, and you will need it if HMRC ever asks how the value was arrived at — or if you want to reclaim the import VAT. If you want us to handle clearance and delivery as one job, see our UK customs service or send us the details.

Frequently asked questions

How do I get a GB EORI number?

Apply free on GOV.UK. You need a UK company and normally a VAT registration; HMRC usually issues the number within a few working days.

Can the forwarder clear goods on my behalf?

Yes. A broker can file the declaration on your EORI while you remain the importer of record — which is what you want if you intend to reclaim the import VAT.

What is the difference between CHIEF and CDS?

CDS is HMRC's replacement customs system. Import declarations are now filed on CDS; the data requirements are similar but consistency between documents matters more.

How much duty will I pay on goods from China?

It depends entirely on the commodity code — 0% on some electronic components, higher on textiles and footwear. Send us the product details and we will confirm the rate before you ship.

HS

HSJY Logistics — China to UK freight team

We are a Shenzhen-based freight forwarder running air, sea, rail and DDP door-to-door cargo into the UK. These guides are written by the same people who book the space, file the declarations and chase the containers — not by a content agency. Spotted something out of date? Email info@hsjy-sc.com.

Shipping imports from China to the UK?

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