Does each China parcel get a duty allowance?
No, each parcel does not automatically get its own £135 duty relief. Several packages can form a single consignment, so establish which goods belong together before testing the value. Genuinely separate dispatches need supporting records and carrier confirmation; duty relief does not remove VAT. Ask Cambridge China Bridge to help reconcile the factory's dispatch records.
Establish the consignment before counting parcels
This guide covers purchases delivered to Great Britain. Ask HMRC or your customs broker to confirm whether current customs duty relief applies to your non-excise goods in consignments worth £135 or less, and how the consignment threshold should be assessed. Do not assume every box receives a separate allowance. HMRC's import declaration guidance expressly recognises packages making up a consignment.
Ask the carrier's customs team which packages it treats as belonging to the same consignment. Give them the sender and recipient details, commercial invoice, packing list, transport documents and all tracking references. Ask them to explain the grouping rather than relying on the supplier's claim that every parcel is below the limit.
Map the boxes to the shipment records
Create a package map showing each carton mark, its contents and value, its tracking reference and the shipment reference it belongs to. Ask whether the carrier's booking has a parent reference linking the packages. Compare the complete map with the invoice and packing list, using our customs document guide.
Treat different tracking references or delivery days as prompts to investigate, rather than proof of separate consignments. Ask whether a late box is part of the original dispatch or a later factory release. For the existing consumer-sale calculation, see how to calculate consignment value.
Document genuinely separate dispatches
Where goods are released separately because some stock is ready and the rest remains at the factory, keep evidence of what actually happened. Ask for dispatch-specific invoices, packing lists, collection records and transport references linked to the original order. Follow our split shipment guide for the quantity and payment reconciliation.
Send the complete order history to the carrier and ask whether it supports separate consignments, with a value assessment for each. Do not assume that dividing an invoice or requesting extra labels settles the question. Describe the actual release and collection arrangements, including any consolidation before export.
Confirm duty and VAT separately
For direct sales from overseas in consignments worth £135 or less, ask HMRC or your accountant whether VAT should be accounted for at sale. Where a UK VAT-registered business gives the overseas seller its VAT registration number, ask whether the business should account for VAT through the reverse charge for supplies in Great Britain. Above the threshold, confirm the applicable import VAT and customs treatment with HMRC or your customs broker.
Ask the carrier to confirm the consignment grouping, value used for the threshold, duty relief assumed, VAT treatment and clearance charges separately. Tell it whether you bought directly or through a marketplace, whether VAT was charged and whether you supplied your VAT registration number. Ask your accountant to confirm your VAT accounting.
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Recheck before release and reconcile the bill
Get the carrier's explanation in writing before approving dispatch, and recheck if the packing, goods value or shipping arrangement changes. Ask which current official guidance supports its treatment. Use our low-value duty reform guide to distinguish current treatment from announced changes.
When a bill arrives, compare its shipment reference and goods value with the package map. Ask for a breakdown of duty, VAT and carrier charges, and query unexplained differences with the supporting records. Cambridge China Bridge's staff in China can help obtain factory packing and dispatch information for this review.
Frequently asked questions
Does each parcel get its own £135 duty allowance?
Not automatically. Several packages can belong to the same consignment. Ask the carrier to confirm the grouping and assess the combined goods value before relying on duty relief.
Do different tracking numbers mean separate consignments?
Do not assume so. Ask the carrier to map the tracking references to its shipment records and explain whether the packages belong together.
Can separate factory dispatches be assessed separately?
Ask the carrier to confirm this from the actual release, collection and transport records. Keep dispatch-specific documents linked to the complete order; separate invoices alone should not settle your assumption.
Are China parcels under £135 VAT-free?
Ask HMRC or your customs broker to confirm VAT treatment separately from duty relief. For direct business purchases, ask whether giving the seller your UK VAT registration number changes who accounts for VAT. Confirm the treatment with your accountant.