Import Electronics from China to UK: UKCA & Customs 2026

A practical guide to importing electronics from China to the UK — UKCA marking, UK Global Tariff rates, import VAT, and customs clearance post-Brexit.

Post-Brexit, the UK has its own conformity marking scheme (UKCA), its own tariff schedule (UK Global Tariff), and its own VAT and customs rules that operate independently from the EU. For electronics importers sourcing from China, the practical differences from the CE/EU route are smaller than they might appear — the underlying technical standards are largely the same — but the procedural requirements are distinct and must be handled correctly to avoid customs holds and enforcement action from HMRC or the Office for Product Safety and Standards (OPSS).

This guide covers UKCA marking, UK customs duty rates, import VAT, and the practical mechanics of getting electronics from a Chinese factory to a UK warehouse. For a broader introduction to the sourcing process itself, see our guide to sourcing electronics from China.

UKCA marking — CE's UK replacement

UKCA (UK Conformity Assessed) replaced CE marking as the mandatory conformity mark for Great Britain (England, Wales, and Scotland) following the end of the Brexit transition period. Northern Ireland operates under a separate protocol — CE marking is accepted in Northern Ireland alongside UKCA, and many businesses selling across the UK and EU markets use CE marking specifically to cover Northern Ireland without duplication.

What UKCA actually requires

Like CE, UKCA is a self-declaration system. You don't apply to a government body — you compile a technical file demonstrating compliance, sign a UK Declaration of Conformity, and affix the UKCA mark to the product. The mark legally certifies that the product meets the applicable UK legislation.

For most consumer electronics, the applicable UK regulations mirror the EU directives that were adopted into UK law at the point of Brexit:

• UK Radio Equipment Regulations 2017 (equivalent to EU RED): for any device with wireless radio functionality
• UK Electrical Equipment (Safety) Regulations 2016 (equivalent to EU LVD): for mains-powered devices
• UK Electromagnetic Compatibility Regulations 2016 (equivalent to EU EMC Directive): for all electronics
• UK RoHS Regulations 2012 (as amended) (equivalent to EU RoHS 2): hazardous substance restrictions for all electronics

The technical standards used to demonstrate compliance are the same EN standards that apply to CE — the UK adopted the EU's harmonised standards at Brexit and has continued to reference them. Test reports generated for CE certification, covering EMC, radio, and electrical safety parameters, are directly usable for UKCA self-declaration purposes.

This means the practical burden of UKCA versus CE is modest: you need a UK Declaration of Conformity (separate from the EU DoC) and the UKCA mark on the product. The underlying test evidence is the same. See our UKCA marking overview for the specific documentation format.

UK Approved Body — when you need third-party certification

Where CE requires a Notified Body for products that don't have applicable harmonised standards, UKCA requires a UK Approved Body for the same categories. The key difference: an EU Notified Body cannot certify for UKCA purposes, and vice versa. They are separate accreditation systems.

For most consumer electronics (Bluetooth speakers, IoT modules, wearables, PCBs, power electronics), self-declaration is the standard route and no UK Approved Body is required. If your product is unusual enough to require a Notified Body for CE, contact UKAS (UK Accreditation Service) to identify the equivalent UK Approved Body for UKCA.

Testing labs that hold both EU Notified Body and UK Approved Body status — SGS, TÜV Rheinland, Intertek, and BSI Group all operate in this way — can produce a single set of test reports that support both CE and UKCA self-declaration. For products sold in both the EU and GB markets, this is the efficient route.

Current UKCA transition status

UKCA requirements and their enforcement timeline have changed multiple times since Brexit. As of 2026, UKCA marking is mandatory for most product categories covered by the regulations listed above. CE marking is no longer accepted as a substitute for UKCA in Great Britain for products covered by these regulations.

Check the current OPSS guidance (gov.uk/guidance/placing-manufactured-goods-on-the-uk-market) for your specific product category before relying on any guidance more than 6 months old — this area has been subject to multiple extensions and reversals.

UK Global Tariff

Post-Brexit, the UK applies its own UK Global Tariff (UKGT) to imports, replacing the EU's Common External Tariff. For electronics from China, the UKGT rates are generally comparable to or slightly lower than the EU CET, and substantially lower than US Section 301 tariffs on Chinese electronics.

Duty rates for electronics under the UK Global Tariff

These are standard MFN (Most Favoured Nation) rates applied to imports from China. The UK does not have an equivalent to the US Section 301 tariff — there are no punitive tariffs on Chinese electronics in the UK tariff schedule as of 2026.

Find your commodity code and verify the current duty rate via the UK Trade Tariff service at trade-tariff.service.gov.uk. UK commodity codes are 10 digits, compared to the EU's 8-digit CN codes — though they share the same first 6 digits as the international HS code, so your EU classification work is a useful starting point.

If you're uncertain about your classification, you can apply for an Advance Tariff Ruling (ATR) from HMRC. Like the EU Binding Tariff Information, this gives you a legally binding classification decision that protects against reclassification at the border.

Customs value: CIF or FOB?

The UK calculates customs value on a transaction value basis (the price paid), adjusted to include the cost of insurance and freight to the UK border if those aren't already included in the invoice price. This is effectively the same as the EU's CIF basis. If you're buying on FOB Incoterms (factory price only), your freight forwarder will need to add the freight and insurance cost to arrive at the customs value.

UK import VAT

UK VAT is charged at 20% (standard rate) on most electronics imported into the UK. Import VAT is collected by HMRC at the border, separate from customs duty.

For VAT-registered UK businesses: import VAT is reclaimable. The critical improvement since 2021 is Postponed VAT Accounting (PVA). Instead of paying VAT at the border and reclaiming it on the next return, PVA allows you to account for import VAT on your VAT return directly — effectively eliminating the cash flow cost of import VAT for most businesses. To use PVA, you need a UK EORI (Economic Operators Registration and Identification) number and a VAT registration.

For non-UK businesses importing into the UK: you may need UK VAT registration depending on your selling arrangement. If you're selling direct-to-consumer (B2C) in the UK, the zero-threshold rule means VAT applies from the first sale. If you're selling B2B and your UK customer clears customs in their own name, VAT registration for the importer may not be required. Get specific advice from a UK customs agent for your situation.

UK RoHS

The UK's own version of RoHS — the Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment Regulations 2012, as amended — restricts the same ten substances as EU RoHS 2 at the same threshold levels. The substances and limits are identical: lead at 0.1%, mercury at 0.1%, cadmium at 0.01%, hexavalent chromium at 0.1%, PBB at 0.1%, PBDE at 0.1%, and the four phthalates (DEHP, DBP, BBP, DIBP) each at 0.1%.

In practice, a supplier RoHS Declaration of Conformity that covers EU RoHS 2 is substantively usable for UK RoHS purposes — the restricted substances are the same. Where a product needs separate UK and EU DoC documentation (which is now standard for dual-market sales), the content of the RoHS declaration is the same; only the regulatory reference differs. See our RoHS compliance guide for what the declaration should include.

UK customs clearance process

UK customs uses the Customs Declaration Service (CDS), which replaced the older CHIEF system. Your UK freight forwarder or licensed customs broker files the import declaration in CDS.

Documents required for a standard electronics import:

• Commercial invoice (stating supplier, buyer, goods description, quantity, unit value, total value, Incoterm, currency)
• Packing list (carton dimensions, weights, quantities)
• Bill of lading or airway bill
• UKCA Declaration of Conformity (for UKCA-marked products)
• Any applicable certificates of origin (if claiming a preferential duty rate under a UK trade agreement — none currently applies to China, so standard MFN rates apply)

EORI number: you need a UK EORI number to import into the UK. This is a one-time registration with HMRC, takes about a week, and is free. Your freight forwarder can often help register if you don't have one.

Customs examination: HMRC conducts targeted examinations. Electronics are periodically checked for UKCA compliance, counterfeit goods under IP rights enforcement, and correct duty classification. Having your compliance documentation readily available — particularly the UKCA Declaration of Conformity — reduces the risk of extended holds. Working with a factory audit process before production begins ensures your supplier can produce the required documentation without last-minute scrambles at the border.

Customs duty payment: duty is calculated and paid at the time of customs clearance. Businesses that import frequently can set up a Duty Deferment Account, which allows monthly payment rather than per-shipment payment — useful for cash flow management at higher import volumes.

Shipping routes from China to the UK

Sea freight: The main UK ports for electronics imports are Felixstowe (Suffolk, largest container port), Southampton, and London Gateway. Shenzhen or Shanghai to Felixstowe takes approximately 25–30 days via the Suez route. Transit times can extend by 5–10 days during periods of Suez Canal disruption, as occurred in 2024.

LCL (less-than-container load) consolidation is practical for shipments under roughly 10 CBM. Above that, FCL (full container) is more cost-effective. Most electronics importers start with LCL and move to FCL as volumes grow.

Air freight: Shenzhen or Hong Kong to Heathrow takes 3–5 days door to door. Air rates are typically 4–8× sea rates per kilogram. Justified for samples, urgent restocking, or high-value low-weight goods where inventory cost of a 30-day sea transit outweighs freight savings.

Rail via Europe: Post-Brexit, rail freight from China arriving in EU member states (typically Germany, Netherlands, or Poland) faces additional UK customs formalities at the Channel Tunnel crossing. This adds time and cost compared to the rail route in the EU context. For UK-specific deliveries, sea or air is generally simpler.

China-UK direct charter services: Several freight operators run direct rail or sea services to UK ports, bypassing European transshipment. These services vary in frequency and reliability — your freight forwarder can advise on current availability.

Incoterms for UK imports:
DAP (Delivered at Place) is the standard buyer-controlled structure — the supplier delivers to your UK address, and you handle UK customs clearance and pay duty and VAT. This gives you control over customs classification and VAT reclaim positioning.

DDP (Delivered Duty Paid) has the supplier managing UK customs clearance. Convenient, but suppliers typically use general-purpose customs brokers rather than specialists in your product category, and the costs are often higher than handling clearance yourself through a UK freight forwarder you've briefed on your products.

The 2026 cost case: why UK operating costs make China sourcing more compelling

UK manufacturers and distributors face a specific set of cost pressures in 2025–2026 that have widened the cost differential with Chinese-manufactured electronics. The three that matter most for sourcing decisions are industrial energy prices, the April 2025 employer National Insurance changes, and the consecutive National Living Wage increases since 2022.

UK industrial electricity — among Europe's highest

UK industrial electricity prices have remained elevated since the 2022 energy crisis. For medium-voltage industrial consumers, UK rates ran approximately £0.22–0.30/kWh in 2025 — placing the UK among the most expensive industrial electricity markets in Europe, alongside Germany and Belgium, and significantly above the EU average.

The UK government's Energy Intensive Industries (EII) exemption provides partial relief for eligible manufacturers, but most SME electronics assemblers do not meet the consumption thresholds that qualify.

Chinese industrial electricity in Guangdong Province, where the majority of electronics manufacturing is concentrated, runs at approximately CNY 0.55–0.75/kWh — roughly £0.06–0.09/kWh at current exchange rates. The spread with UK industrial rates is 3–4×.

For a UK electronics assembler running SMT equipment, reflow ovens, and automated test fixtures across two shifts, electricity is a material line item in the production cost model. That spread has a direct bearing on the make-versus-buy calculation.

April 2025 employer NI changes

The October 2024 Budget introduced two changes to employer National Insurance that took effect from April 2025:

• Employer NI rate increased from 13.8% to 15% on earnings above the Secondary Threshold
• Secondary Threshold reduced from £9,100/year to £5,000/year — meaning employers start paying NI on a much lower slice of each employee's earnings

The combined effect is a step-change increase in employment costs for labour-intensive operations. For a UK electronics assembly operation employing workers at or near the National Living Wage (£12.21/hour from April 2025), the fully-loaded employer cost looks as follows:

For skilled assembly technicians or electronics technicians earning £35,000–50,000, fully-loaded employer cost runs £42,000–62,000/year — an effective rate of £23–33/hour in productive time.

For comparison, a Chinese factory worker in Dongguan or Shenzhen, fully loaded including mandatory social insurance contributions, costs approximately £7–14/hour depending on role and factory tier.

The spread for skilled assembly roles is 2–3×. For a 1,000-unit production run requiring 2 hours of assembly per unit:

That £28,000 gap does not disappear after adding 0–3.5% UK customs duty, freight, and inspection costs. The landed cost arithmetic still clearly favours China-sourced production for most volume manufacturing. The April 2025 NI changes widened this gap by approximately £1,500–2,500 per full-time employee per year compared to pre-April 2024 levels.

Post-Brexit supply chain friction

Before 2021, UK manufacturers sourcing components and subassemblies from EU suppliers — Germany, the Netherlands, France — operated within the EU single market with no customs formalities and no VAT at the border. Post-Brexit, those same EU-origin component imports now require UK customs clearance, commodity codes, and customs administration.

For UK companies whose supply chains were previously integrated with EU component or subassembly suppliers, this has added cost and complexity to the EU sourcing option without changing the China sourcing dynamics. China-origin goods go through UK customs clearance regardless of Brexit; the Brexit change only affected the relative cost of EU versus China sourcing at the margin.

The practical implication: some UK manufacturers who previously preferred EU-origin components for simplicity now find China-origin goods comparably convenient from a customs administration perspective, while being substantially cheaper.

Illustrative landed cost for a UK buyer

A UK electronics importer sourcing a Bluetooth speaker from Shenzhen:

Import VAT is eliminated as a cash cost via Postponed VAT Accounting (PVA) — it flows through your VAT return rather than being a cash outflow at the border. The real cost per unit is approximately $14.07, compared to a $12.00 EXW factory price. The UK tariff and logistics layer adds roughly 17% to the factory price.

For a UK buyer whose alternative is domestic assembly at a fully-loaded rate of £25/hour and electricity at £0.25/kWh, China-sourced electronics land significantly below domestic production cost for most product categories. The April 2025 employer NI changes have widened that gap, and the NLW trajectory — rising every April — points toward a continuing trend.

One practical cash flow note: UK buyers using 30% deposit / 70% balance payment terms will have approximately £8,400 ($10,600) of working capital tied up during the production and transit cycle for a £12,000 EXW order. Build the cost of financing that inventory — typically 5–8% annualised on a 90-day cycle — into your landed cost model alongside duties and freight. The full breakdown of China payment terms covers how to structure payment to minimise both risk and working capital exposure.

Post-Brexit UK import requirements are more procedural than technically burdensome for most electronics importers. The underlying technical standards are the same as the EU; the paperwork is slightly different. The main practical steps — getting a UK EORI number, ensuring your supplier can provide UK-specific compliance documentation, and working with a UK-licensed customs broker — are each manageable in a few days once you know what's needed.

For a worked example of how these compliance steps play out in practice, see how we helped a European startup navigate certification and logistics for a consumer electronics product shipped from China.

If you're importing electronics from China to the UK for the first time, get in touch — we can help with supplier verification, certification documentation, logistics and UK customs clearance, and pre-shipment inspection.