Guides
How to check a raw-material surchargeCheck a supplier's raw-material surcharge against evidenced usage per finished unit, the agreed base price and documented new input costs.
Home insurance for expensive China importsAsk your home insurer about replacement value, specified-item limits, installation conditions and written cover before buying household goods from China.
How to reconcile your first marketplace payoutMatch your marketplace payout to sales, fees, refunds, advertising and held funds, then calculate contribution from your imported trial batch.
How to check your monthly UK warehouse invoiceCheck pallet-days, minimum charges, receiving, picks and returns against warehouse records, then document discrepancies and agreed corrections.
Sole trader stock taken for personal useRecord imported stock taken for yourself or family, with separate Income Tax adjustments for cash basis or traditional accounting and VAT checks.
Disability equipment imports: VAT and duty reliefCheck UK VAT and duty relief for disability equipment from China, with eligibility evidence, prior approval and carrier instructions.
How should a charity budget its first import?Budget purchased necessities for free distribution, separate duty relief from VAT relief, and prepare eligibility and product-safety evidence.
Can packaging increase Amazon UK FBA fees?Check your factory's packed sample dimensions and weight in Amazon's official calculator before approving retail packaging for production.
Trading allowance or expenses for imported stock?Compare the trading allowance with allowable stock and import costs for a sole trader's first batch, using HMRC rules without claiming both.
How to challenge a retailer's logistics deductionCheck a UK retailer's logistics deduction against agreed terms, booking records and dispatch evidence, then submit a documented dispute on time.
China solar panels: can I get SEG payments?Buying solar panels directly from China? Check product certification, installer evidence, export metering and supplier acceptance before ordering.
Does a parcel from China qualify as a gift?Check HMRC gift rules for China parcels, purchased presents, sender declarations and gifts packed together for different UK recipients.
How to calculate and display unit pricesCalculate retail unit prices across pack sizes and offers, choose the correct quantity basis, and apply metric units and rounding rules.
Bank transfer scam refunds for small businessesCheck business eligibility, UK and overseas payment routes, claim excesses and the difference between supplier fraud and a goods dispute.
VAT charged twice on a China order: what to doSeparate checkout VAT from import tax and courier fees, reconcile the consignment value, and ask the right party to correct the charge.
Buying a whole raw-material batch: cost per usable unitThe factory says the material only comes in one batch. Work out the true cost per usable unit, who owns the leftover, and the UK tax if you ship it.
When can I deduct China stock payments?When a sole trader can deduct China stock deposits, undelivered goods, freight and duty under cash basis, and how VAT and refunds affect records.
Should I buy stock before a price increase?Compare buying before a supplier price rise with ordering later, allowing for landed costs, storage, funding, shelf life and unsold stock.
Supplier changing currency after a deposit?Check the conversion rate, preserve your paid deposit credit and agree the revised balance in writing before paying a Chinese supplier.
How to record a supplier payment chargebackRecord temporary chargeback credits, disputed supplier balances and reversals, then review customs and import VAT separately with your accountant.
Who pays VAT on overseas sellers’ UK stock?Understand who accounts for VAT on marketplace sales of UK-stored goods, the business-buyer exception and why import taxes stay separate.
How to record marketplace deemed supplies for VATRecord zero-rated marketplace supplies of UK-held goods, report their value on your VAT return and reconcile VAT deductions with payouts.
Which exchange rate should UK importers use?Choose the right exchange rate for customs, supplier payments and accounting, then reconcile sterling differences without changing valid declarations.
How to record international transfer feesKeep transfer and currency-conversion charges separate from supplier invoices, retain fee documents and check each service's VAT treatment.
BNPL payments for a missing or faulty China orderMissing, faulty or returned China order? Notify your instalment lender, request a payment pause and check your agreement's UK complaint protections.
Chinese supplier card disputes via marketplacesPaid a Chinese supplier through a marketplace? Trace the card merchant, preserve platform records and prepare evidence for your issuer.
Border Force brand protection: who pays?Understand the financial responsibilities of requesting Border Force brand protection, including storage, destruction and compensation risks.
Card chargeback for a delayed China orderProtect a possible card chargeback by recording delivery changes, separating deposit payments and confirming deadlines with your card issuer.
Import VAT recovery and partial exemptionAssess import VAT on goods used for taxable and exempt activities, attribute shared costs and prepare the records your VAT adviser needs.
How to give your accountant import VAT evidenceAppointing or changing accountants? Agree HMRC authorisation, statement downloads and a complete import VAT archive before the handover.
GB to Northern Ireland: avoid double VAT restrictionMoving China-made stock to Northern Ireland? Learn how original-purchase VAT reattribution and annual adjustments address double restrictions.
VAT on dropshipping from China through your websiteCheck how stock location, consignment value and VAT registration affect UK website sales of goods shipped from China to your customers.
VAT deregistration: what happens to unsold stock?Holding China-made stock when you deregister for VAT? Check HMRC's valuation method, the VAT threshold and what belongs on your final return.
Can I use VAT cash accounting for China imports?Understand why import VAT sits outside VAT cash accounting, how factory payments differ, and which records to give your UK accountant.
Supplier over-refund: repay a different account?Check an alleged supplier over-refund with your bank, reconcile what you were owed and verify any different repayment account before paying.
Supplier refund during a chargeback: what to doTell your card issuer when a supplier refund arrives, match the credits to the disputed payment and check before returning any money.
Chinese supplier card refund not received?Trace a missing Chinese supplier card refund: what reference to request, how to match the original payment and what to ask your card issuer.
Can my business complain about a supplier payment?Check whether the Financial Ombudsman can help with a supplier payment complaint, what to send your provider and which evidence to keep.
Chargeback credit reversed: what should I do?What UK buyers should do after a supplier contests a chargeback: answer its evidence, manage renewed cash exposure and complain to the issuer.
Sole trader exchange gains and losses: UK taxCheck how foreign-currency supplier debts affect sole trader profits, including settlement, year-end exchange adjustments and trading purpose.
UK wholesale price vs China landed costCompare your current UK wholesale price with China landed cost using matched products, usable quantities, setup costs and repeat-order stock needs.
Landed cost stress test: does your China order pay?Before committing to a China order, test how freight, the exchange rate, defects and duty move your landed cost per sellable unit, and find the breaking points.
How to calculate costs per SKU in a mixed shipmentAllocate shared freight, clearance and delivery charges across products using documented cost drivers, then reconcile each SKU to actual bills.
How many units must a China product range sell?Calculate the sales needed to recover a China-sourced range's launch costs, test different product mixes and keep unsold stock out of revenue.
Target landed cost for wholesale and retailWork backwards from wholesale and own-shop selling prices, margin targets and channel costs to set a landed-cost ceiling for repeat China orders.
Safety testing costs for a small product rangeCan a test report cover your colours and sizes? Plan a small launch budget with written variant coverage, itemised testing and sample costs.
How to check a freight invoice against your quoteCheck freight invoices against accepted quotes, verify shipment measurements, spot duplicate charges and gather evidence to dispute extras.
China freight: spot rates or a term agreement?Compare China freight spot rates and term agreements by shipment commitments, capacity, surcharges and cancellation terms before booking.
Personal China orders: an all-in UK quoteBuying from China for your home? Ask for a total covering goods, our margin, agreed checks, UK tax and the exact delivery service, with exclusions.
How to pay a UK sourcing company from overseasPay a UK sourcing company for goods shipped from China: check the invoice, beneficiary, currency, bank deductions and confirmed receipt.
Can I buy stock from China with £500?Build a £500 first-order budget for China stock, samples, checks, delivery and tax, with a cash reserve and a clear decision before paying.
China order profit and cash flow planningBuild a linked China-order model that separates contribution on units sold from stock payments, recoverable VAT and the cash needed before receipts.
First China order: when do I need the money?Plan when cash leaves your bank for a trial China order, from samples and goods to freight, import charges, selling costs and marketplace payouts.
Instruct a solicitor for a sourcing seller disputeBrief a solicitor for a limited assessment of a UK sourcing seller dispute, with clear questions, jurisdiction, exclusions, fees and approval.
Reclaim duty or import VAT on a personal parcelClaim back wrongly charged duty or import VAT on a personal parcel: evidence to keep, postal forms and other courier routes without a VAT return.
Who pays to remove and refit faulty home goods?Who pays to remove and refit faulty goods in your home? Check UK seller and installer contracts, preserve evidence and request necessary costs.
How to ask a factory for a quotation breakdownAsk for materials, processing, packaging, tooling, testing and delivery charges without demanding margins, with a fallback if refused.
Delivered price or itemised sourcing quote?Compare delivered and itemised quotes for repeat China orders, including factory cost, freight, duty, sourcing margin and price changes.
Missing C79 or postponed import VAT statement?Match missing or incorrect import VAT documents to customs declarations, question your broker and prepare an accountant review before claiming.
How to read a monthly C79 certificateRead your C79 reporting month, match import references to declarations, and separate import VAT evidence from customs duty and forwarder VAT.
How to budget exchange-rate risk on China importsMap payment dates, calculate sterling costs at different exchange rates and document a currency policy before committing to a China order.
Why is my actual landed cost above budget?Compare budgeted and actual landed cost, isolate quantity, price, currency, freight and customs differences, and assign an owner to explain each.
Estimate goods emissions without supplier carbon dataEstimate emissions from China-sourced goods using official spend-based multipliers, prepare purchasing records and explain the method's limits.
Bulk order discounts vs stock holding costsCompare larger China orders with smaller repeat purchases using your own storage, finance and demand data, including the risk of unsold stock.
How to set reorder points for China stockSet reorder points for China imports using actual delivery variation, demand and service targets, then check the cash tied up in buffer stock.
Can I afford overlapping China orders?Model deposits, balances and customer receipts across repeat China orders to find your peak cash requirement before committing to replenishment.
Manufacturing yield vs quoted unit priceCompare factory prices using material losses, scrap credits and billable quantities, then calculate the cost per accepted finished unit.
Compare factory quotes with free componentsCompare factory quotes when you supply components free: separate cash costs from customs value and avoid adding component costs twice.
Single shipment or annual cargo insurance?Compare individual shipment insurance with annual cargo cover using your shipping pattern, declaration workload, policy limits and written quotes.
Buying one sofa from China: total UK costIs buying a sofa from China cheaper? Compare the exact sofa, packed size, inspection, UK tax, home delivery, carrying and assembly costs.
UK duty and VAT on paid repairs in ChinaWork out UK duty and VAT on goods repaired in China, separating repair charges, both freight legs and insurance, with a supporting calculation file.
Can I reclaim import VAT before VAT registration?Check whether pre-registration imported stock qualifies for VAT recovery, and prepare import evidence, stock records and dates for your accountant.
Paid a supplier twice: how to get your money backTrace an accidental duplicate supplier payment, give clear repayment instructions and reconcile the refund without creating a future-order credit.
How to spread tooling costs across UK importsChoose a tooling allocation basis, support the production quantity and track each customs declaration so successive UK imports carry the right share.
Pilot order customs value: allocating toolingCalculate tooling additions for a UK pilot import, compare uncertain repeat-order scenarios and give your customs broker a supported allocation.
Should I pay the full sample fee upfront?Decide whether to prepay a stock sample or fund development, check what the fee buys, and cap your commitment using written supplier quotations.
How much working capital does a China order need?Map supplier payments, freight, import tax, stockholding and customer receipts to find the cash gap before a China order pays for itself.
Supplier bank transfer fraud: what to do nowAct after a fraudulent supplier transfer: request a bank recall, preserve evidence, report the fraud and check before paying again.
How to escalate a payment provider complaintBuild a loss record, complain formally about a China supplier transfer, check response deadlines and assess Financial Ombudsman eligibility.
How to record foreign currency supplier invoicesRecord overseas supplier invoices, deposits and refunds, explain exchange differences, and prepare clear supporting records for your accountant.
Why is my customs exchange rate different?Understand why customs, bookkeeping and supplier payment exchange rates differ, and reconcile your declaration with the actual sterling cost.
Currency forward contracts for UK importersWhen a currency forward may suit an importer, and what to check about settlement, collateral, cancellation and the provider before booking.
Supplier quotes: GBP, USD or renminbi?Compare supplier quotes in pounds, dollars or renminbi, and agree who carries exchange-rate changes between your deposit and final payment.
Will the factory refund my sample fee?Check when a factory will credit your sample fee: qualifying quantities, eligible products, expiry, currency and the production invoice.
How to resolve letter of credit discrepanciesCheck the bank's discrepancy notice, choose correction, amendment or waiver, and handle defective goods separately from document approval.
Letter of credit for a China order: is it suitable?Decide whether a documentary letter of credit suits your China order, how to draft document conditions and handle amendments or discrepancies.
How to amend a letter of credit for a China orderCheck revised shipment dates, quantities and documents, obtain bank confirmation and supplier acceptance, and agree amendment costs before shipment.
How to allocate freight costs across productsAllocate mixed-shipment freight and handling costs using packing data, explain shared charges and reconcile product costs to actual invoices.
How to plan cash flow for a China orderBuild a China order cash-flow calendar covering deposits, balances, freight, import taxes and the wait for customers to pay your business.
Payment provider insolvent: how do I claim my funds?Recover China-order funds after a UK payment provider fails: check administrator instructions, prepare evidence and understand protection limits.
How to agree a temporary surcharge expiryAgree which goods a temporary surcharge covers, when it ends, what evidence supports an extension and how to remove it from later invoices.
International supplier payment delayed or returned?Trace a missing supplier payment, correct beneficiary details, reconcile return fees and check the original transfer before sending again.
Compare banks for international supplier paymentsCompare banks and payment providers by regulatory status, money protection, tracking, total fees and the amount your Chinese supplier receives.
How to check payment provider safeguardingCheck who holds your supplier payment, how safeguarding applies while funds are held, and why it differs from bank deposit protection.
Agree import VAT payment before shipmentAgree import VAT treatment with your accountant and customs broker, send written instructions through the supplier, and check before filing.
VAT on China parcels to Northern IrelandCheck how VAT changes for low-value China parcels sent to Northern Ireland, who accounts for it and what to agree before dispatch.
Is this IPO invoice genuine?Check unexpected trade mark, design or patent invoices against your records, verify payment requests independently and report suspected scams.
How to value unsold imported stock in UK accountsValue unsold China-sourced stock using attributable purchase costs, evidence of damage and obsolescence, and a clear separation from sales margin.
China supplier credit notes: reconcile refundsMatch supplier credit notes to invoices, cash refunds and replacement stock, then prepare a clear reconciliation for your accountant and customs broker.
How to adjust VAT on overseas goods returnsCheck who charged UK VAT, document the customer refund and coordinate marketplace records before adjusting VAT on returned overseas goods.
How to challenge an HMRC import duty decisionChallenge additional duty on China imports: assemble classification or valuation evidence, request an HMRC review and prepare a tribunal appeal.
Overseas orders over £135: who pays import VAT?Check what changes when an overseas consumer consignment exceeds £135, who imports it, and what to confirm before paying or dispatching.
What factory price can I afford from China?Work backwards from net sales, channel costs and required contribution to set a factory-price ceiling, with import costs calculated separately.
Does marketplace VAT mean I need to register?Check when marketplace VAT collection leaves UK and overseas sellers needing VAT registration, import VAT evidence and separate direct-sales records.
When does a marketplace collect VAT on China stock?Check when marketplaces collect VAT on China-held stock, how to document its location, and which consumer and business orders need different treatment.
Flat rate VAT on goods bought from ChinaBuying from China on the VAT Flat Rate Scheme? Check import VAT recovery, postponed accounting and capital goods with your accountant.
Annual volume rebates with a UK sourcing sellerAgree eligible purchases, quantity thresholds, returns and settlement dates, then reconcile your annual rebate against actual seller invoices.
Can I claim sample costs before I start trading?Check when pre-trading sample costs qualify for tax relief, how stock and capital purchases differ, and what evidence to keep for your accountant.
What must my advertised consumer price include?Check what your advertised price must include: VAT, unavoidable fees and delivery, including charges you cannot yet calculate accurately.
How to calculate the £135 consignment valueCalculate the £135 limit for China-to-consumer orders: combine item values, separate delivery and insurance, and check bundled charges.
Purchase orders, proformas and commercial invoicesReconcile China orders, deposits and split shipments, with a worked UK duty and VAT example and checks for invoice corrections.
Chinese factory NRE charges explainedUnderstand Chinese factory NRE charges, agree how costs are recovered, and specify ownership and handover of drawings, tooling and development files.
Bulk buying from China to the UKBulk buying from China to the UK: when a bigger order pays, how minimums work, landed cost per sellable unit, full or shared containers, and what goes wrong.
Is branded merchandise cheaper direct from China?When buying branded merchandise direct from China beats a UK promotional supplier, and when it does not: landed cost, fixed costs, duty and lead time.
How to read a Chinese proforma invoice, line by lineSeller, bank, Incoterm, freight, HS code, validity and payment terms: what each line of a Chinese proforma invoice tells you and what to check.
How to compare Chinese supplier quotesA practical quote comparison for UK buyers: match specifications, quantities, delivery scope and exclusions before choosing a Chinese supplier.
What the UK imports from China, by categoryHMRC's own trade data, turned into a buying decision: which categories are big, which are bulky, and why bulk is what keeps smaller importers out.
Which products are actually worth importing from China?The test is not whether China is cheaper. It is whether the gap survives the tariff line — and that line often runs through the middle of a category.
UK import duty from China: 2026 rates by commodity codeNine commodity codes checked on the UK Trade Tariff on 22 September 2026, so you can see the range before you look up your own product.
You paid duty on 1,000 units and 900 arrived. What now?Duty and VAT are charged on what you declared, not on what turned up. How HMRC treats short shipments, what evidence works, and the time limits.
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