Since Brexit, shipping from China to the UK is a separate customs regime from the EU 27 — different VAT rules, a different EORI number, and the CDS declaration system. For Amazon UK sellers and DTC brands, getting this wrong means cargo stuck at the border or surprise bills landing on your customer. DDP (Delivered Duty Paid) solves most of it by folding UK VAT and duty into one price. Here's how it actually works.
Quick Answer
For most e-commerce sellers shipping China → UK, DDP with VAT pre-paid is the right choice. You hand over cargo in China and it arrives at the UK address (or Amazon FBA) with all duty, 20% import VAT and clearance already handled — no customer-facing bills, no broker hunt.
The Three UK-Specific Things You Must Have
| Requirement | What it is | Who needs it |
|---|---|---|
| EORI GB number | UK economic operator ID, starts with "GB" | Importer of record (you, or your DDP forwarder) |
| UK VAT registration | To reclaim the 20% import VAT and charge output VAT | Most sellers above the threshold / Amazon UK sellers |
| CDS declaration | The UK's Customs Declaration Service (replaced CHIEF) | Filed by your customs agent |
How UK Import VAT Works (the part people miss)
UK import VAT is 20%, charged on the customs value plus duty plus freight. If you are UK VAT-registered, this import VAT is usually reclaimable — it's a cash-flow cost, not a final cost. If you are not registered, it's a real 20% added to your landed cost. This single fact decides whether you should register.
If you sell on Amazon UK, you almost certainly need a UK VAT number — Amazon requires it and it lets you reclaim import VAT. Register before you ship, not after.
Transit & Gateways
- Air freight: 5–8 days door-to-door via London Heathrow (LHR), Manchester (MAN), Birmingham (BHX).
- Sea freight: 30–35 days via Felixstowe, Southampton, London Gateway or Liverpool.
- Amazon UK FBA: we deliver to BHX1, EMA1/2, MAN2, LBA4, LCY2 and others on a booked appointment.
DDP vs Self-Clearing: Cost & Risk
You can ship on DAP/DDU and clear it yourself, but for UK that means appointing a broker, holding an EORI, posting a deferment account or paying VAT/duty up front, and owning any delay. For a detailed breakdown of the trade-off see our DDP vs DDU guide. For most sellers, the marginal cost of DDP is far below the risk-adjusted cost of a botched self-clearance.
Low-Value Consignments & IOSS
The UK removed low-value VAT relief: there is no duty-free de minimis for VAT — import VAT applies from the first pound, and for consignments at or under £135 sold online, VAT is generally collected at the point of sale rather than at the border. Bulk B2B shipments to a warehouse are always a standard import. Confirm your model with us before you commit volume.
What a Proper China–UK DDP Quote Includes
- Origin pickup + export clearance in China
- Air or sea freight + fuel/security
- UK import clearance on CDS with EORI GB
- Duty (correct HS code) + 20% import VAT
- Delivery to door or FBA appointment
Bottom Line
China–UK is its own customs world after Brexit. Register for UK VAT, get an EORI GB (or let your DDP forwarder act as importer), and ship DDP so VAT and duty are handled in one price. That turns a complicated post-Brexit import into a single predictable invoice. See our DDP shipping service or request a UK quote.
Sammi Ding
Has handled 500+ shipments from China to Australia, US and Europe. Based in our Shenzhen office, available on WhatsApp at +86 136 8628 7742.