Importing antiques from China to the UK
Antiques of an age exceeding 100 years from China, including antiquities, old books, furniture and musical instruments, pay 0% UK duty on all twelve lines of heading 9706, with a CITES check. Under section 21 of the Value Added Tax Act 1994 import VAT is charged on 25% of the value, an effective 5%. Buyers need provenance, age evidence and care over ivory and protected species.
0% duty
Read from the UK Trade Tariff on 28 September 2026, heading 9706 covers antiques of an age exceeding 100 years, split into those over 250 years and others, and by type. All twelve lines carried 0% on goods from China, with no anti-dumping measure, and every line carries a CITES import control.
Section 21 of the Value Added Tax Act 1994 sets the value for import VAT on any antique more than one hundred years old, and on works of art and collectors' pieces, at 25% of the normal value, so import VAT works out at 5% of the value. Keep evidence of age, such as expert reports and provenance records, to support the claim. Modern reproductions are classified as the goods they are, at their own duty and full VAT.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Over 250 years: antiquities and engraved seals | 9706 10 00 16 | 0% | None |
| Over 250 years: incunabula | 9706 10 00 20 | 0% | None |
| Over 250 years: old books, documents and publications of special interest | 9706 10 00 24 | 0% | None |
| Over 250 years: furniture and old musical instruments | 9706 10 00 28 | 0% | None |
| Over 250 years: other | 9706 10 00 90 | 0% | None |
| Antiquities and engraved seals, more than 200 years old | 9706 90 00 16 | 0% | None |
| Antiquities and engraved seals, other | 9706 90 00 18 | 0% | None |
| Old books, documents and publications, more than 200 years old | 9706 90 00 24 | 0% | None |
| Old books, documents and publications, other | 9706 90 00 26 | 0% | None |
| Archives, including sound, photographic and cinematographic archives | 9706 90 00 28 | 0% | None |
| Furniture over 100 years old and old musical instruments | 9706 90 00 30 | 0% | None |
| Other antiques over 100 years old | 9706 90 00 90 | 0% | None |
Provenance, species and export
Items containing ivory cannot be imported for sale under the Ivory Act 2018, apart from narrow exemptions, and items made with tortoiseshell, rhino horn, rosewoods or other CITES-listed materials need CITES documents. Old items may need Chinese export permission; ask the seller in writing whether the item may be exported and for the documents that show it.
Ask for provenance records, an age assessment, condition reports and photographs before paying, and use a specialist packer and fine-art shipper.
Worked duty example
Illustrative example, not a quote: an antique lacquered cabinet over 100 years old under 9706 90 00 30, bought for £8,000 with £1,200 of freight and insurance to the UK. The customs value is £9,200 and duty at 0% is £0. Under section 21 of the Value Added Tax Act 1994 the value for import VAT on a qualifying antique is 25% of the normal value, £2,300.00, so import VAT at 20% is £460.00, an effective 5% of the customs value. The import duty and VAT guide explains each step.
Inspection checklist
Age: check the expert assessment and provenance.
Materials: check for ivory, tortoiseshell and listed woods.
Condition: compare against the condition report on arrival. See our quality inspection guide.
What goes wrong
Antique purchases fail on provenance and materials. Age cannot be proved so the reduced VAT value is refused, items contain ivory or protected species, and export documents from China are missing.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on antiques from China?
Read from the UK Trade Tariff on 28 September 2026, antiques over 100 years old under heading 9706 carried 0% from China.
What import VAT applies to antiques?
Section 21 of the Value Added Tax Act 1994 sets the VAT value at 25% of the normal value, so import VAT is an effective 5%.
Can I import antique ivory for sale?
Only within the narrow exemptions of the Ivory Act 2018; otherwise importing ivory for sale is prohibited.
Are reproductions antiques?
No. Reproductions are classified as the goods they are, with their own duty and full VAT.