Guides
Can I get help with court fees against a UK seller?Check court fee support for a personal China purchase dispute with a UK seller, prepare evidence and choose your jurisdiction's application route.
How to challenge a packaging EPR liability noticeChallenge an incorrect packaging EPR notice with supporting evidence, the right complaint and appeal route, and clear payment deadline checks.
How to budget a China sourcing fair visitBuild a sourcing fair visit budget from current quotes, staff time, interpreting and sample handling, then judge the evidence it delivers.
Compare China and UK appliance energy consumptionCompare China-market and UK appliances using model-specific energy data, matched test conditions and clearly stated running-cost assumptions.
Bank holding a Chinese supplier payment: evidencePrepare purchase, supplier, invoice and funding evidence for a held Chinese supplier payment, with secure submission and a consistent explanation.
Selling authorised use imports: who owes duty?Selling Chinese goods imported under authorised use can trigger customs debt. Check when it arises, who remains liable and which value applies.
How to budget for samples from Chinese suppliersSet a total delivered sample budget, limit your supplier shortlist and release spending in stages while protecting cash for your first stock order.
Accept factory replacements for warranty costs?Compare factory replacement stock with cash for UK warranty claims, including usable value, labour already paid, freight and unrecovered losses.
When should I consider IP insurance?Consider IP legal expenses insurance before sourcing or launch. Check eligibility, known disputes and policy scope before committing to production.
UK VAT on craft patterns and 3D-print downloadsBuying craft patterns or print files from China? Check UK digital-service VAT, who accounts for it, your receipt and the business purchase rules.
When can I advertise a was-now discount?Check genuine previous selling prices, keep usable price-history records and avoid misleading savings claims when discounting imported stock.
VAT on unsold stock moved from NI back to GBMoving unsold China-made stock from Northern Ireland back to GB? Check HMRC's own-goods rule, the supply exception and records to keep.
VAT on GB stock sold to Northern IrelandHow to invoice China-made stock sold from Great Britain to Northern Ireland, use your UK VAT registration and check reclaim evidence.
VAT on own stock moved from GB to Northern IrelandMoving imported stock to your Northern Ireland warehouse? Check output VAT, input-tax recovery and how the transfer differs from a customer sale.
VAT group stock transfers from GB to NICheck when stock moving from Great Britain to Northern Ireland creates VAT within your VAT group, and what to give your group accountant.
Can my UK website show prices excluding VAT?Check when your UK website can show VAT-exclusive trade prices, how to restrict the audience and how to display consumer prices clearly.
VAT on a different-value replacementHow to handle VAT when overseas goods are returned and replaced at a different value, linking the original sale, replacement and records.
Can port warehouse unloading cut container costs?Compare port warehouse unloading, storage and onward delivery quotes with container charges, and confirm customs release before booking.
VAT on returns resold from a UK warehouseCheck who accounts for VAT when overseas-dispatched returns stay in a UK warehouse, based on seller establishment and resale channel.
Can a sourcing company charge late-payment interest?Check a small-order invoice's due date, contractual interest and UK recovery charges, then challenge an incorrect demand with supporting records.
Must I pay premium rates to complain to a UK seller?Check whether consumer helpline protection applies to your China order, identify call charges, keep evidence and request reimbursement.
Must my shop or market stall charge for bags?Check carrier-bag rules for your UK nation, brief a Chinese supplier, assess exemptions and plan sales records before ordering bags.
Teaching lab imports: relief and equipment acceptanceCoordinate HMRC scientific-instrument relief with factory checks, customs paperwork and safe equipment acceptance for a UK teaching laboratory.
VAT on books and activity books from ChinaCheck UK VAT on books, comics and activity books from China, distinguish stationery, and assess gift sets before ordering for personal use.
Does supplier profit sharing increase customs value?Sharing UK resale profits with your Chinese supplier can increase customs value. Check indirect payments, supporting records and unknown amounts.
Supplier invoice sold to a factor: who do I pay?Check a supplier's factoring notice independently, confirm the authorised payee and reconcile the invoice before paying to prevent duplicate payment.
Budget exchange rates for supplier paymentsPlan currency exposure between your supplier deposit and balance with payment dates, exchange-rate scenarios and a written approval policy.
UK import tax on original art from ChinaCheck whether a painting, print or sculpture qualifies for artwork VAT treatment, what evidence to request and how checkout VAT differs.
How to split licence fees for customs valueSplit a licence payment covering imported goods, components and services, identify reproduction rights, and recognise when Method 1 cannot be used.
Why did my supplier receive less than I sent?Reconcile a small supplier payment that arrived short, agree who covers bank deductions and verify a top-up before sending more money to China.
Universal Credit: reporting China stock purchasesHow to report China stock payments, import expenses and later sales for Universal Credit, with records organised by monthly assessment period.
Do separate mould fees increase customs value?Check how separate mould and tooling payments affect UK customs value, allocate costs across shipments and avoid counting the same cost twice.
Section 75: someone else's or an additional card?Buying personally from China with another person's credit card? Check the buyer, primary cardholder, beneficiary and evidence before paying.
Should my China freight invoice include UK VAT?Check VAT on freight, handling and delivery for a small China shipment, separate import VAT, and request invoice corrections before reclaiming.
Can I sell goods in a UK customs warehouse?Selling a wholesale batch in a UK customs warehouse: supply VAT, depositor responsibilities and what to arrange before later release.
Is my first import worth my time?Track assembly, packing and returns time, set an hourly reward, and compare what each sales channel leaves from your first imported batch.
Do brand royalties count in UK customs value?Buying licensed goods from China? Check when a royalty to a separate brand owner enters UK customs value and which contracts to review.
Partial returns: refunds on discounted China ordersCheck partial refunds on discounted China marketplace orders, allocate vouchers, challenge retained-item repricing and separate policy from UK rights.
Is an appliance extended warranty worth buying?Check who provides paid appliance cover, whether it is insurance, and if repairs, exclusions and existing rights make it worth buying.
How to verify savings on China import ordersCheck negotiated savings against a fixed specification and buying basket, then trace accepted orders, delivered goods and paid invoices.
Did your China sourcing programme deliver savings?Check baseline spend, realised savings, implementation costs and benefit owners, then review whether your China sourcing programme delivered.
Must I reverse VAT on lost or damaged stock?Check whether recovered import VAT needs reversing after stock is stolen, damaged or destroyed, what evidence to keep and when sales VAT remains due.
VAT on installation of your own building materialsCompare labour-only and supply-and-fit VAT when buying building materials from China, and check home project relief separately from import VAT.
Reverse-charge VAT on Chinese sourcing agent feesCheck UK reverse-charge VAT on separately bought China sourcing, inspection and development services, and what to send your accountant.
Are marketplace free gifts worth it?Check qualifying purchases, referrals, expiry dates and delivery charges before treating a marketplace gift, credit or coupon as a saving.
How to respond to a customs penalty or warningRespond to a customs warning or civil penalty: identify the allegation, document corrective action and choose an HMRC review or tribunal appeal.
Can I replenish my Northern Ireland duty waiver?Learn when you can restore Northern Ireland duty-waiver allowance, what evidence to collect and when to submit a replenishment claim.
How much tax should I reserve before reordering?Plan a tax reserve for imported-stock sales, include employment income, and budget for Self Assessment payments on account before buying more stock.
Can I recover Plastic Packaging Tax?How to claim Plastic Packaging Tax relief on imported packaging later exported or converted, with deadlines, records and transport-packaging checks.
Can a Start Up Loan fund my first China order?Check Start Up Loan eligibility and proposed stock spending, prepare supplier quotes and cash forecasts, and test repayments against weak sales.
Can I reclaim at-risk duty in Northern Ireland?Check eligibility, evidence and deadlines for reclaiming at-risk duty on China-made goods in Northern Ireland, including route calculations.
Can I claim tax relief on a China stock loss?Check whether your China stock trial creates a tax loss, treat unsold goods correctly and prepare a sole trader loss-relief claim.
How to reconcile a supplier balance paymentMatch a supplier's balance request to payment triggers, goods status, deposits and agreed adjustments before authorising the transfer.
Does Making Tax Digital apply to my import business?Check HMRC eligibility and start dates for Income Tax digital reporting, choose compatible software and organise China import payments and expenses.
How to price gift sets with mixed VAT ratesCheck gift set VAT treatment, split a bundle price fairly and keep the calculations behind your selling price when imported items have different rates.
How to read a postponed import VAT statementRead your postponed import VAT statement: check port totals, acceptance and clearance dates, entry references and the declarant’s EORI.
VAT on marketplace fees and shop subscriptionsBudget VAT on selling fees and shop subscriptions by checking the supplier, invoice evidence, recovery eligibility and overseas services.
Do deposits and pre-orders count towards VAT?Check when customer deposits and paid pre-orders enter VAT turnover, distinguish security deposits, and record balances, refunds and dates.
Can home legal cover help with a China purchase?Check home insurance legal-expenses cover for a China purchase dispute: consumer contracts, territorial limits, notification and solicitor approval.
UK VAT on bicycle and motorcycle helmets from ChinaCheck when China-bought bicycle and motorcycle helmets qualify for zero-rated UK VAT, what evidence to request and how to dispute parcel tax.
Do I need product recall insurance for China goods?Compare product recall and liability insurance for China-made goods, including withdrawal, customer notification, recovery and disposal costs.
UK import tax on gold bars and coins from ChinaCheck HMRC investment-gold criteria, gather evidence for a China purchase, and separate qualifying bars and coins from jewellery.
Should I pay to expedite my China order?Assess a factory expediting fee against the bottleneck it removes, evidence of earlier usable delivery and the contribution you can still recover.
Pay Chinese suppliers in GBP, USD or CNY?Compare Chinese supplier currency quotes by total sterling cost, conversion spreads and fees, then agree who bears exchange-rate changes.
Can a seller deduct for use of faulty goods?Check when a UK seller can deduct for use after final rejection of faulty goods, the exceptions and the evidence to request before accepting a refund.
Own duty deferment account or customs agent?Compare your own duty deferment account with a customs agent's arrangements, including authority, guarantees, payment terms and usage control.
Can I use an RRP for my own-brand product?Check whether an own-brand RRP supports a savings claim, what market evidence to keep and when to compare against your own previous price.
Can I deduct from an online cancellation refund?Check when opened packaging or used goods justify a refund deduction, what evidence to keep and why blanket restocking fees are problematic.
Can I claim a Northern Ireland duty waiver?Check whether your at-risk Northern Ireland goods qualify, register your undertaking, select its sector and count other aid before claiming.
How to negotiate index-linked sourcing pricesAgree a published index, a justified cost share, a base date and review rules so your UK sourcing price can move down as well as up.
Plastic Packaging Tax: mixed-material packagingClassify mixed-material packaging for Plastic Packaging Tax using component boundaries, material weights, additives and factory evidence.
How to measure poor supplier quality costsTrack sorting, rework, scrap and returns, reconcile usable stock, and measure supplier quality losses without counting landed costs twice.
Buying on marketplaces with a UK VAT numberCheck who accounts for VAT when you give a marketplace your UK VAT number, comparing overseas consignments with goods already held in the UK.
How to recover overcharged import VATVAT-registered UK importers recover overcharged import VAT through a Box 1 adjustment. Learn which records to keep and what to check.
Children's clothing and junior kit: zero-rated VAT?Check HMRC's clothing and size criteria for China orders, separate adult and junior kit, and gather evidence to correct a VAT charge.
How much cash do late wholesale payments need?Move delayed wholesale receipts in your rolling cash forecast, measure the funding gap and check whether your next China supplier payments remain covered.
Import cost savings or just paying later?Compare total import costs and dated cash flows separately to assess supplier credit, customs warehousing and deferred tax payments.
IP insurance for China-made own-brand productsDecide whether IP insurance suits your China-made own-brand range, and check enforcement, defence, damages, validity and exclusions.
Imported equipment or resale stock in UK accounts?Separate imported production machinery from resale stock, identify delivery and installation costs, and prepare records for your accountant.
Who handles import VAT reconciliation?Agree who collects import VAT evidence, investigates unmatched entries, approves return figures and keeps the handover records for your business.
Ordering alcohol or tobacco from China: UK checksCheck excise duty, customs paperwork and carrier acceptance before ordering alcohol or tobacco from China for personal use or as a gift.
Can I withdraw my Taobao agent wallet balance?Check whether unused Taobao agent funds are withdrawable, how promotional credits differ, and which fees and records to confirm before topping up.
How to stop recurring shopping membership chargesUnexpected membership fees after a China purchase? Check checkout consent, cancel the membership and card authority, and challenge later charges.
Can I reclaim VAT on China self-build materials?Check DIY Housebuilders Scheme eligibility, excluded materials, import VAT evidence and the claim deadline before buying from Chinese factories.
Do free components count in UK customs value?Supplying components or materials to a Chinese factory? Check what enters UK customs value, how to evidence it and avoid counting it twice.
How much volume makes switching factory worthwhile?Calculate the repeat-order volume needed to recover factory switching costs, compare savings per accepted unit and test achievable future demand.
Must I accept marketplace credit instead of a refund?Check when you can refuse marketplace credit for a personal China order, how UK refund rules apply, and how to challenge unusable credit.
How to compare finance for China importsCompare import finance by repayment dates, security, guarantees and currency risk, then test whether delayed or unsellable stock leaves a cash gap.
Are early-payment discounts worth it on China orders?Compare an early-payment discount on repeat China orders with extra funding days, transfer fees and cash reserved for other committed orders.
Duty deferment account cannot fund clearanceIdentify a failed Direct Debit or exhausted duty deferment limit, agree payment with your broker and check the account before reuse.
Duplicate postponed import VAT entries: what to doCheck repeated movement references, confirm genuine duplicates and document the manual adjustment before using your postponed import VAT statement.
How to design public tender award criteriaSet quality and whole-life cost criteria for tenders involving Chinese factories, with clear weightings, scoring and refinement limits.
Do design costs belong in customs value?Check when design, engineering and development costs for China-made goods enter UK customs value, and how to separate research and sketches.
Recover customs charges on rejected China importsCheck duty repayment eligibility, evidence and deadlines for defective China imports, and what to confirm before returning or destroying goods.
Why is my China-order refund less in pounds?Check why a China-order refund is lower in pounds. Separate currency movements, conversion charges and seller shortfalls before complaining.
Which exchange rate should I use for UK customs?Choose the customs exchange rate and reconcile it with supplier payments, bank charges and purchase records without forcing the totals to match.
Can a China-bought EV charger get a UK grant?Check home grant eligibility, the approved charger model and installer arrangements before buying an EV chargepoint directly from China.
China heat pumps and the Boiler Upgrade SchemeBuying a heat pump directly from China? Check scheme location, product certification and installer acceptance before committing to an order.
Currency forward: cancelled or delayed orderOrder cancelled or delayed? Notify your currency provider, check settlement obligations and request written amendment or close-out costs.
Should I fix currency for a planned China order?Check whether a currency forward fits your China order, including cash deposits, margin calls, settlement dates and cancellation costs.
Correct a Plastic Packaging Tax recycled-content claimUnsupported recycled-content evidence? Trace affected imports, recalculate Plastic Packaging Tax, amend returns and check HMRC penalties.
How to correct import VAT errors on a VAT returnReconcile import declarations and VAT statements, calculate a duplicate claim or postponed VAT error, and choose the HMRC correction route.
Should I register for VAT before my first import?Compare voluntary VAT registration before a small stock import: eligible purchase VAT, customer prices, admin and what to ask your accountant.
How to track VAT registration across sales channelsCombine marketplace, website and stall sales in a turnover tracker, separate refunds from fees, and check HMRC’s VAT registration tests.
Should we use consignment stock from a UK seller?Check whether consignment stock suits your business and agree ownership, stock counts, consumption reports, invoices, insurance and returns.
Section 75: China purchases and card depositsCheck whether a credit card deposit protects your personal China purchase, how item prices and marketplace payments affect cover, and how to claim.
Can Section 75 cover a sole trader's China stock?Check Section 75 before buying China stock: your credit agreement, contracting buyer, item cash price and payment route all need review.
Does compostable plastic avoid Packaging Tax?Compostable packaging does not automatically avoid UK Plastic Packaging Tax. Check HMRC's polymer definitions and ask Chinese factories for evidence.
Do I need a UK duty deferment account?Check when duty deferment suits your imports, what to ask about guarantee waivers, and how to agree payments and customs-agent access.
Duty deferment: your account or your broker's?Compare your own duty deferment account with a broker's: check account authority, payment terms, available capacity and importer responsibilities.
Compare imported machine and installation quotesCompare bundled machinery prices with separate equipment and UK installation quotes, with evidence for customs valuation and payment gates.
How to compare annual supplier pricing offersCompare annual supplier offers using fixed quantities for each product, separate price changes from buying mix, and check conditional savings.
How to claim back overpaid import dutyClaim back UK customs duty after a classification or valuation error: choose the CDS route, check deadlines and prepare supporting evidence.
China development costs: continue or stop?Assess a China sourcing programme after unrecoverable development spending. Compare future costs, usable assets and evidence to continue, redesign or stop.
Unpaid factory invoices: year-end exchange ratesMust you retranslate unpaid USD or CNY factory invoices? Check closing rates, exchange differences and the records your accountant needs.
China order deposits in year-end accountsSeparate a China supplier deposit from stock and unpaid bills at year end, with practical checks on production, ownership and delivery evidence.
China imports to Northern Ireland: not at risk?Check when direct China imports to Northern Ireland qualify as not at risk, how to compare tariffs and when UKIMS authorisation helps.
Can GB stock incur duty again in Northern Ireland?Moving China-made stock from Great Britain to Northern Ireland? Check free circulation, duty risk and origin before agreeing delivery costs.
Marketplace holding my money: can I reorder?Check why your marketplace payout is held, record the release conditions and rebuild your China supplier reorder budget using available cash.
Check a supplier price increase for double countingReconcile a supplier's revised base price and separate material, energy, freight and currency charges against the original quotation.
Costs & payment
The unit price a factory quotes is rarely the number that matters. What matters is the landed cost: the price of good product, delivered and duty-paid, at your door.
These guides cover how to build up a landed price, the costs that get missed until they appear on an invoice, how to pay suppliers without carrying unnecessary risk, and which levers actually reduce cost rather than just moving it.
























































































































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