Importing from China to the UK: EORI Requirements

China is one of the UK's largest sources of imported goods, from electronics and machinery to clothing and homeware. But whether you are a first-time importer or scaling an e-commerce brand, your shipment will not clear UK customs without the right paperwork — and at the centre of that paperwork sits your EORI number. This guide walks through exactly what UK businesses need before, during and after a China–UK shipment: the EORI, commodity codes, import VAT and duty, and the details your freight forwarder or broker will ask for.

Why you need a GB EORI before anything ships

An EORI (Economic Operators Registration and Identification) number is the unique identifier HMRC uses to track your business across every customs transaction. For goods arriving from China into Great Britain, you need a GB EORI — one that starts with the letters GB. Without it, your customs declaration cannot be submitted and your goods can be held at the port, accruing storage and demurrage charges.

The rule is simple: no GB EORI, no customs clearance. This applies regardless of shipment value or whether you are using sea freight, air freight or courier. If you have not yet applied, read our step-by-step on how to get an EORI number — most applications are approved quickly, but you should never leave it until the goods are already on the water.

Which EORI do you need for China imports?

For most importers bringing goods into England, Scotland or Wales, a single GB EORI is all that is required. You only need an additional XI EORI if you also move goods to or from Northern Ireland. For pure China-to-mainland-UK trade, the GB number covers you. See our overview of EORI numbers in the UK for the full picture.

How the EORI is used on the import declaration

When your goods arrive, an import declaration is submitted to HMRC's Customs Declaration Service (CDS). Your EORI identifies you as the party responsible for the entry. It links the declaration to your VAT registration (if your EORI is built on your VAT number) and allows HMRC to reconcile the import VAT and duty due.

The declaration captures who is importing, what the goods are, their value, origin and the customs procedure being used. Your EORI appears in the declarant and importer fields. If a broker submits on your behalf, your EORI still appears as the importer — theirs appears as the agent or representative.

CDS and the legacy C88 / CHIEF handover

The UK has now moved fully to CDS, replacing the older CHIEF system. Many importers and older guides still refer to the C88 — the paper Single Administrative Document that CHIEF was built around. On CDS the equivalent information is captured in structured data elements rather than the old numbered C88 boxes, but the underlying data is broadly the same:

You do not usually complete these fields yourself — your forwarder or broker does — but understanding the mapping helps when you are asked to confirm details or check a draft entry.

Commodity codes: the link to duty and VAT

Every product needs a commodity code (also called a tariff or HS code) on the declaration. This code determines the rate of import duty and any restrictions, licences or preferential arrangements that apply. Getting it wrong can mean overpaying duty or, worse, an under-declaration that HMRC later corrects with penalties.

Your EORI identifies who is importing; the commodity code identifies what. Together they drive the tax calculation:

• Import duty is charged as a percentage of the customs value (usually the goods cost plus freight and insurance to the UK border), at the rate set by the commodity code. Goods from China do not benefit from a free-trade preference, so the standard UK Global Tariff rate applies.
• Import VAT is charged at the relevant UK rate (usually 20%) on the value of the goods plus duty plus freight. VAT-registered businesses can use Postponed VAT Accounting (PVA) to account for import VAT on their VAT return instead of paying it at the border.

Worked example

The duty rate above is illustrative only — always check the live rate for your specific commodity code before you commit to a purchase.

Importer of record: your responsibilities

When you import from China, your business is normally the importer of record. This is a legal role, not just an administrative one. As importer of record you are responsible for:

• Providing a valid GB EORI
• Ensuring the correct commodity code, customs value and origin are declared
• Paying the correct duty and import VAT
• Keeping records to support the declaration (invoices, packing lists, shipping documents) for the required retention period

Even if a broker files the entry, the liability for accuracy sits with you. That is why it pays to understand the basics rather than treating clearance as a black box. If you are new to the concept, our explainer on what an EORI number is sets out the fundamentals.

When a customs broker acts in your name

Most importers appoint a freight forwarder or customs broker to submit the declaration. They can act in one of two ways:

• Direct representation — the broker declares in your name and on your behalf. You remain solely liable. This is the most common arrangement.
• Indirect representation — the broker becomes jointly liable alongside you. This is used where the importer cannot act as declarant in their own right, for example some overseas businesses.

In both cases the broker needs your EORI up front. Give it to them accurately — a single wrong character will cause the declaration to reject.

Incoterms with Chinese suppliers: FOB vs DDP

The Incoterm you agree with your supplier decides who arranges and pays for each leg of the journey — and it directly affects your EORI and customs obligations.

FOB is the most common and usually the most transparent term for UK importers. You control the UK freight and clearance, you appoint your own broker, and you clearly act as importer of record using your GB EORI.

DDP looks convenient because the supplier quotes a landed price, but it carries risk. In practice some DDP arrangements clear goods under a third party's EORI, meaning you may not receive a valid import VAT certificate to reclaim the VAT — potentially losing you 20% of the value. If you buy DDP, confirm exactly whose EORI is used on the declaration and how you will get your C79 import VAT certificate.

Verify the EORI before goods sail

A rejected declaration at the port is expensive and avoidable. Before your goods leave China, confirm three things:

1. Your GB EORI is active and correctly formatted. A GB EORI is your VAT number prefixed with GB and suffixed with 000 for most VAT-registered businesses — see the full breakdown of the EORI number format.
2. The number you have given your forwarder matches exactly what HMRC holds. You can confirm this using our EORI number checker.
3. The commodity code and customs value are agreed with your broker so the duty and VAT are no surprise.

Checking early means that if there is a problem — an inactive EORI, a mismatch, or a registration still pending — you have time to fix it before the goods arrive and the clock starts on storage charges.

Your next step

If you are planning your first China–UK shipment, put the EORI at the top of your checklist. Apply for a GB EORI now if you do not already have one, confirm it is active with the EORI checker, agree your Incoterm (FOB is usually the safest for control and VAT recovery), and brief your broker with the correct number and commodity code well before the vessel departs. Get these four things right and the rest of the clearance process becomes routine.