Skip to content 
Many businesses assume Brexit only impacted supply chains crossing the English Channel. Leaving the European Union required the UK to rebuild its entire international trade framework. While sourcing from China did not suddenly involve new physical borders, the underlying rules governing how those goods enter the UK changed fundamentally.
Because China was always classified as a “Rest of World” origin, the physical ocean and air freight routes remained the same. However, the UK is no longer part of the EU customs union. Imports from Shenzhen or Shanghai are now processed under an independent UK trade policy, utilizing different tariff schedules, different tax accounting methods, and a new digital customs system.
If you are a UK business buying commercial goods from China, you must align your supply chain with these post-Brexit regulatory updates. Here are the critical changes you need to manage.
The Requirement for a GB EORI Number
Before Brexit, an Economic Operators Registration and Identification (EORI) number issued by any EU member state was valid for clearing goods in the UK. This is no longer the case.
To import commercial goods into Great Britain (England, Scotland, and Wales) from China, you must have an EORI number that starts with “GB”. If you attempt to use a legacy EU EORI number on your customs declaration, HM Revenue and Customs (HMRC) will reject the entry. Your cargo will be held at the port until you secure the correct registration. Applying for a GB EORI number is a fast process through the UK government portal, but it must be completed before your freight arrives.
The UK Global Tariff Replaces the EU Tariff
When the UK left the EU, it stopped using the EU Common External Tariff. On January 1, 2021, the government implemented the UK Global Tariff (UKGT).
The UKGT applies to all goods imported into the UK from countries without a specific free trade agreement, which includes China. This was a massive shift for UK importers. The UKGT simplified thousands of tariff lines. It removed “nuisance” tariffs (those under 2 percent), rounded rates down to standardized bands, and eliminated tariffs on a wide range of administrative and green economy products.
While many tariffs remained similar to the old EU rates, others dropped significantly. You must verify the specific commodity code for your Chinese imports against the current UKGT schedule to accurately calculate your expected import duty.
Product Compliance: UKCA and CE Marking
Product safety marking underwent significant adjustments post-Brexit, causing substantial confusion among importers sourcing manufactured goods from China.
Initially, the UK introduced the UK Conformity Assessed (UKCA) marking to replace the European CE mark for goods sold in Great Britain. The original plan required manufacturers to transition entirely to the UKCA mark.
However, the UK government has since announced an indefinite extension for the recognition of the CE mark for most goods. This means that for the vast majority of consumer products, electronics, and machinery imported from China, a valid CE mark applied by the factory remains legally acceptable for the Great Britain market. You do not strictly need the Chinese factory to retool their packaging for the UKCA mark unless your specific product category falls outside the extension rules. Always verify the current marking requirements for your exact product type with a compliance expert before shipping.
The Shift to the Customs Declaration Service (CDS)
Postponed VAT Accounting for Better Cash Flow
While not strictly a penalty of Brexit, Postponed VAT Accounting was introduced concurrently to ease the financial transition for importers.
Under the old system, businesses often had to pay Import VAT upfront at the border. Now, UK VAT-registered businesses can use PVA to account for the 20 percent Import VAT on their regular VAT return, rather than paying physical cash at the port. You must instruct your customs broker to select the PVA option when they file your CDS entry for your Chinese imports.
Aligning Your Supply Chain with UK Rules
Importing from China remains highly profitable for UK businesses that adapt to the new regulatory baseline. Verifying your GB EORI, checking the UKGT rates, and ensuring your supplier provides CDS-compliant commercial invoices will prevent expensive delays at ports like Felixstowe or London Gateway.
Managing these administrative shifts is much easier with an experienced logistics partner. We help UK businesses optimize their freight from China, ensuring your documentation aligns perfectly with HMRC requirements and CDS protocols. Contact our logistics team to discuss your next import order and secure a compliant, reliable shipping strategy.