Low Value Import Checker: Samples and Parcels from China
Which UK charges apply to a sample or small parcel from China. For goods worth £135 or less there is no Customs Duty, but VAT is still due, usually charged by the seller or marketplace when you buy. Gifts worth £39 or less pay nothing. Check your own parcel below.
The UK rules for parcels of £135 or less
Customs Duty: none on non-excise goods worth £135 or less in total. Above £135, Customs Duty is charged at the Trade Tariff rate for the goods, on the price paid plus postage, packaging and insurance.
VAT: charged on all goods sent from outside the UK to Great Britain, except gifts worth £39 or less. For a consignment of £135 or less that you buy, the seller charges UK VAT at the point of sale, or the online marketplace does if you buy through one. If a UK VAT-registered business gives the seller its VAT number, the seller does not charge VAT and the business accounts for it on its own VAT return (reverse charge).
Gifts: a gift must be sent from a private person outside the UK to a private person in the UK, not paid for by anyone in the UK, and for an occasion such as a birthday. Gifts worth £39 or less pay no VAT; over £39 import VAT is due; over £135 Customs Duty is due as well. Goods sent by a company are not gifts.
The £135 is the value of the whole consignment, not of each item: the price of the goods, without transport or insurance unless those are included in the price and not shown separately. Excise goods, such as alcohol and tobacco, pay duty at any value.
Rules for Great Britain (England, Scotland and Wales). Northern Ireland has its own rules for goods at risk of entering the EU.
Thresholds at a glance
| Parcel | What is charged |
|---|---|
| Gift from a private person, £39 or less | Nothing to pay |
| Gift, £39.01 to £135 |
|
| Gift, over £135 |
|
| Goods you bought, £135 or less |
|
| Goods for a VAT-registered business that gave its VAT number, £135 or less |
|
| Goods worth more than £135 |
|
| Alcohol, tobacco or other excise goods, any value |
|
Worked example
A UK buyer orders £90 of product samples from a Chinese supplier's online shop. The consignment is under £135, so there is no Customs Duty. The seller adds UK VAT to the price at checkout. If the buyer is a VAT-registered business and gives the seller its VAT number, the seller leaves VAT off and the business accounts for it on its VAT return.
The £135 duty relief is ending
The government has announced that the £135 customs duty relief for low value imports will be removed. It was announced at Autumn Budget 2025 for March 2029 at the latest; on 23 June 2026 the government brought it forward by six months to October 2028.
The draft legislation published on 13 July 2026 says the change comes into force on a day the Treasury appoints by regulations, by October 2028 at the latest. The exact date had not been set when this page was checked. Until then the rules above apply.
Sources
- GOV.UK: Tax and customs for goods sent from abroad, tax and duty
- GOV.UK: Tax and customs for goods sent from abroad, gifts
- GOV.UK: Duties and import VAT on gifts
- GOV.UK: VAT and overseas goods sold directly to customers in the UK
- GOV.UK: VAT and overseas goods sold to customers in the UK using online marketplaces
- GOV.UK: Consultation on reforming the customs treatment of low value imports (26 November 2025)
- GOV.UK: Reforming the customs treatment of low value imports into the UK (13 July 2026)
- GOV.UK: Government backs high street with acceleration of cheap import reforms (23 June 2026)
A guide to which charges apply, from GOV.UK guidance. It does not give duty rates for particular goods; the import duty calculator does that from the UK Trade Tariff.
Questions about this tool
Do I pay customs duty on a parcel from China under £135?
No Customs Duty is charged on non-excise goods worth £135 or less in total. VAT is still due: for goods you buy, the seller or online marketplace charges it at the point of sale.
Do I pay VAT on a sample from a Chinese supplier?
Yes. Samples are commercial goods, not gifts. At £135 or less the seller charges UK VAT when you buy, unless your business is VAT-registered and gives the seller its VAT number, in which case you account for it on your VAT return. Over £135, import VAT and Customs Duty are paid on import.
What is the gift allowance for parcels sent to the UK?
Gifts from a private person abroad to a private person in the UK pay no VAT at £39 or less. Over £39 import VAT is due, and over £135 Customs Duty as well. Goods sent by a company never count as gifts.
When does the £135 customs duty relief end?
The government has announced its removal by October 2028 at the latest, six months earlier than the March 2029 first announced. The exact day will be set by Treasury regulations and had not been fixed when this page was checked on 27 September 2026.
Is the £135 limit per item or per parcel?
Per consignment. HMRC adds up the value of all the items sent together; transport and insurance are left out unless they are included in the price and not shown separately.
Monthly email
What changed for UK buyers from China, and when to act
One email at the start of each month. Every figure has an official source.
Ordering samples or a first small order from China?
For UK delivery, send a link or specification for an off-the-shelf product and we can return a free landed-price comparison within 72 hours, whether or not you buy it today. If you buy it already, tell us your current price. Custom products take about three weeks to quote; overseas delivery and standalone audits are scoped separately.
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