Importing collectable stamps and covers from China
Collectable postage stamps, first-day covers and postal stationery from China, other than current issues, pay 0% UK duty under the single code 9704 00 00 00. Collections and collectors' pieces of philatelic interest qualify for the reduced import VAT value under section 21 of the Value Added Tax Act 1994, and buyers check authenticity and condition.
0% duty
Read from the UK Trade Tariff on 28 September 2026, heading 9704 covers postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery and the like, used or unused, other than those of heading 4907. It is a single code carrying 0% on goods from China, with no anti-dumping measure.
Under section 21 of the Value Added Tax Act 1994, any collection or collector's piece of philatelic interest is valued for import VAT at 25% of its normal value, an effective 5%. Unused stamps of current or new issue in their country of issue are heading 4907 and are not collectors' pieces for this purpose.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Postage and revenue stamps, first-day covers and postal stationery, not of current issue | 9704 00 00 00 | 0% | None |
Authenticity and condition
Ask for certificates of authenticity from a recognised expert for valuable items, clear photographs of front and back, and a description of gum, perforations and faults. Reprints and forgeries are common in some issues, so buy valuable items subject to expertisation.
Pack stamps flat in protective sleeves between boards, and insure the shipment for its value.
Worked duty example
Illustrative example, not a quote: a collection of classic Chinese stamps under 9704 00 00 00, bought for £5,000 with £150 of freight and insurance to the UK. The customs value is £5,150 and duty at 0% is £0. Under section 21 of the Value Added Tax Act 1994 the value for import VAT on a collector's piece of philatelic interest is 25% of the normal value, £1,287.50, so import VAT at 20% is £257.50, an effective 5% of the customs value. The import duty and VAT guide explains each step.
Inspection checklist
Authenticity: check certificates against the items.
Condition: check gum, perforations and thins against photographs.
Packing: check sleeves and boards. See our quality inspection guide.
What goes wrong
Stamp purchases fail on authenticity and condition. Reprints are sold as originals, condition is worse than photographed, and current-issue stamps are declared as collectors' pieces.
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 collectable stamps from China?
Read from the UK Trade Tariff on 28 September 2026, stamps and covers under 9704 00 00 00 carried 0% from China.
What import VAT applies to stamp collections?
Collectors' pieces of philatelic interest are valued at 25% for import VAT under section 21, an effective 5%.
Are current-issue stamps in heading 9704?
No. Unused stamps of current or new issue in their country are heading 4907.
How do I avoid forgeries?
Buy valuable items with certificates from a recognised expert or subject to expertisation.