How to export printed pictures from the UK to China
Match your printed pictures to the Chinese tariff line and agree the import route before shipping. The listed picture line has a provisional 0% duty rate in 2026; VAT still affects landed cost. Cambridge China Bridge’s own staff in China find and check Chinese importers and distributors for UK brands.

Match the printed product to its import route
Printed pictures, cards and calendars span HS 490900, 491000, 491110, 491191 and 491199. Give the importer samples and a precise description so its customs broker can confirm the Chinese tariff line and entry requirements before you accept an order. Cross-border retail listing covers only part of this range, so choose the route for the actual item.
HMRC recorded £2.2m of UK goods exports to mainland China under HS 490900, 491000, 491110, 491191, 491199 in 2025 (2024: £2.0m, +12.2%). Exports to Hong Kong under the same codes were £3.8m. January to July 2026: £1.5m against £1.5m in the same months of 2025 (-3.9%).
The largest UK export line to mainland China was 49119100, pictures, prints and photographs, n.e.s., at £1.0m in 2025. This is UK exports under HS 491191, a code total rather than sales of your particular prints.
Use the provisional duty rate when discussing price
The listed Chinese tariff lines have a 6% MFN rate and a provisional 0% rate in 2026, except Chinese tariff line 49111010, which has an MFN rate of 0%. Match the item to its line before calculating landed cost: border charges shape the price a Chinese importer can offer your brand.
The VAT Law sets a standard import VAT rate of 13% and a 9% rate for listed goods including books, newspapers and magazines. Have the importer’s customs broker confirm the VAT treatment of your prints and whether consumption tax applies. Import VAT uses the customs value plus customs duty plus consumption tax as its taxable base; 0% duty does not make the shipment tax-free.
| Chinese tariff line | MFN rate | 2026 provisional rate |
|---|---|---|
| 49090010 | 6% | 0% |
| 49090090 | 6% | 0% |
| 49100000 | 6% | 0% |
| 49111090 | 6% | 0% |
| 49119100 | 6% | 0% |
| 49119910 | 6% | 0% |
| 49119990 | 6% | 0% |
Prepare the UK export declaration
For exports from England, Scotland or Wales, obtain an EORI number starting GB and classify the prints under the correct UK commodity code. The online export declaration needs the code, value, weight, packaging, destination, transport details, and invoice and packing list references. Give the carrier the invoice and any applicable export licences or certificates; keep the product descriptions consistent across the shipment paperwork.
Check whether cross-border retail fits the item
The cross-border e-commerce retail import list includes 49090010 postcards, 49090090 greeting or announcement cards, 49100000 printed calendars, 49111010 advertising and similar printed matter without commercial value, and 49119100 printed pictures, designs and photographs. The matched entries do not cover the whole range: do not extend the listing to 49111090, 49119910 or 49119990.
Listed goods imported through bonded 1210 or direct 9610 retail channels are supervised as personal-use articles. First-import licence, registration and filing requirements are not applied, except for goods from suspended epidemic areas or subject to emergency risk handling. This route cannot supply stock for resale: the consumer’s risk notice must say the purchase is for personal use and may not be resold.
The overseas business retains primary responsibility for product quality and safety and must appoint a mainland-registered company to register with customs, declare truthfully and share civil liability. The retail limits are RMB 5,000 per transaction and RMB 26,000 per person annually. Agree these responsibilities with the retail operator before offering your prints through this route.
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Find and check a Chinese importer
Choose an importer whose proposed route fits your prints: a distributor buying stock and a cross-border retail operator need different arrangements. Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you, our staff in China check that company before stock is sent or anything is signed.
We prepare registration and label work with licensed partners in China. The importer of record and, where required for the route, the cross-border e-commerce agent remain licensed partners in China; the brand’s own filings remain the brand’s. Use our export-to-China service to arrange importer checks and preparation with those partners.
Frequently asked questions
What duty applies to printed pictures sent to China?
Chinese tariff line 49119100 has a 6% MFN rate and a provisional 0% rate in 2026. Confirm that the prints belong on that line before costing the shipment; import VAT also affects landed cost.
Can I sell UK calendars through cross-border e-commerce?
Printed calendars under Chinese code 49100000 are listed. The retail route is for personal use, with RMB 5,000 per transaction and RMB 26,000 annually per person; purchases may not be resold.
Are all printed advertising materials on the retail import list?
The matched entry is 49111010, advertising and similar printed matter without commercial value. Do not treat the whole HS 491110 range as listed.
What UK paperwork should accompany my prints?
Prepare the invoice and packing list references for the export declaration, alongside the commodity code, value, weight, packaging and transport details. The carrier needs the invoice and any applicable licences or certificates.