The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example commodity code | 9503007500 | the UK Trade Tariff |
| Third-country duty (applies to China) | 4% | the UK Trade Tariff |
| Import VAT | 20% import VAT | GOV.UK |
HS chapter hint: chapter 95. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$1.80 each, US$400 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value | 1,800.00 |
| Freight | 400 |
| Insurance (0.5%) | 9.00 |
| Customs value (CIF) | 2,209.00 |
| Duty at 4% | 88.36 |
| Import VAT at 20% | 459.47 |
| Landed total incl. VAT | 2,756.83 |
| Per unit incl. VAT | 2.76 |
| Per unit ex VAT (if you reclaim VAT) | 2.30 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the UK import duty on plastic toys from China?
For commodity code 9503007500, the third-country duty that applies to Chinese goods is 4%, charged on the CIF value. Checked on the UK Trade Tariff on 29 Oct 2026. Other codes in chapter 95 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 toys in?
Usually chapter 95 (toys, games and sports equipment). The exact code depends on material and use, for example plastic toys. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic toys from China to the US
- Import duty on plastic toys from China to the EU
- Import duty on plastic toys from China to Canada
- Import duty on plastic toys from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia