China Import Landed Cost Calculator / China to UK / plastic kitchenware

Import duty on plastic kitchenware from China to the UK

Short answer: Plastic kitchenware from China usually fall under commodity code 3924100090 (chapter 39). The third-country duty is 6% on the CIF value, then 20% import VAT on value plus duty. In our example, 1,500 units land at about £1.87 each including VAT (figures converted at par for simplicity).

Verified 2026-10-29 against official sources linked below.

The rates (from official sources)

ItemValueSource
Example commodity code3924100090the UK Trade Tariff
Third-country duty (applies to China)6%the UK Trade Tariff
Import VAT20% import VATGOV.UK

HS chapter hint: chapter 39. The rate belongs to the exact code, not the product name, so check yours.

Quick calculator (UK)

Prefilled with the example below. Use one currency throughout.



Open the full calculator with this category preselected (US, UK and EU side by side).

Worked example

1,500 units at US$1.20 each, US$400 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.

Goods value1,800.00
Freight400
Insurance (0.5%)9.00
Customs value (CIF)2,209.00
Duty at 6%132.54
Import VAT at 20%468.31
Landed total incl. VAT2,809.85
Per unit incl. VAT1.87
Per unit ex VAT (if you reclaim VAT)1.56

Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.

FAQ

What is the UK import duty on plastic kitchenware from China?

For commodity code 3924100090, the third-country duty that applies to Chinese goods is 6%, charged on the CIF value. Checked on the UK Trade Tariff on 29 Oct 2026. Other codes in chapter 39 can have other rates.

Is there UK duty on parcels under 135 pounds?

For consignments worth 135 pounds or less, customs duty is not charged and VAT is usually collected by the seller or marketplace at the point of sale. Above that, duty and import VAT are paid at the border.

Which HS chapter are plastic kitchenware in?

Usually chapter 39 (plastics and articles thereof). The exact code depends on material and use, for example plastic tableware and kitchenware. Confirm the code with your customs broker before you ship.

Same product, other markets

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