Read · Shipping from China
Air Freight From China to the UK: What Your Quote Leaves Out (VAT, Duty, EORI and the £135 Line)
The PFC Royal Logistics team, Shenzhen, since 2010 · Facts checked
The price per kg is the easy part. What decides your real cost is the VAT and duty at the border, and whether your business set up to handle them. Here is how the UK works, in plain steps.
"Turns out I need an EORI number, which I won't get for another 7 days due to waiting for gov account activation code - the joys… Sprinkle in daily charges for holding the stock at border."
A UK small business owner, Reddit, August 2024. Read the postThat is the UK problem in one line. The goods have landed. The paperwork on your side is not ready. And every day costs money.
Picture the day your stock lands
100 kg of stock. Flight booked. You did the sum: weight times the price per kg.
The plane lands at Heathrow. Then the questions start.
"What is your EORI number?" You do not have one. "Are you VAT-registered? How do you want to account for the VAT?" You are not sure.
Your cargo waits. Your customers wait. And the quote you were so proud of looks very small next to the bill.
Nothing here is hard. But you need to know the answers before you book, not after the plane lands.
What you will learn on this page
- The £135 line and why air freight sits on the other side of it.
- The 5 bills behind one freight quote.
- How a VAT-registered business can avoid paying import VAT at the border.
- A calculator for cash due at the border, and your real cost.
- 5 questions to ask any forwarder, including us.
The £135 line, in plain words
You will hear this number a lot. Here is what it does.
| Value of the whole consignment | How the UK treats it |
|---|---|
| £135 or less | Sold directly to UK customers: the seller charges VAT at the point of sale |
| More than £135 | Normal VAT and customs rules apply at import |
The £135 is the value of the whole consignment, not of each item in it.
A 21 kg or 100 kg air freight shipment of stock is almost always above £135. So you are on the normal rules: import VAT and duty at the border. The rest of this page is about those.
One more date to know. HM Treasury says the £135 customs duty relief will be removed from March 2029 at the latest. VAT on these small consignments has applied since 2021. The new customs arrangements are still being set up, so check the current rules before you plan around the £135 figure.
The 5 bills behind one quote
- Freight.The price per kg times the chargeable weight. Carriers charge on the greater of actual weight or volume weight.
- Customs duty.It depends on your goods and their tariff code. Ask your broker for the rate before you ship.
- Import VAT.Charged on most goods. And here is the surprise: the VAT is worked out on the goods plus freight and insurance to the UK, plus the duty. HMRC says so. A higher freight price raises your VAT.
- Clearance and broker fees.Each broker sets its own. Ask for them in writing.
- Delivery in the UK.Air cargo lands at an airport such as Heathrow, East Midlands, Manchester or Stansted. Getting it to your door is a cost too, unless your forwarder includes it.
The cash-flow trick most new importers miss
If your business is VAT-registered in the UK, you may not have to pay the import VAT at the border at all.
It is called postponed VAT accounting. HMRC explains it like this: you declare and recover the import VAT on the same VAT Return, rather than paying it upfront and recovering it later.
- Your business must be registered for VAT in the UK.
- The goods must be for use in your business, and you must own them.
- If someone imports for you, such as a freight forwarder, you must tell them in writing that you want to use it. You also give them your EORI number.
For a business that buys £20,000 of stock, that can be thousands of pounds of cash that stay in your account.
If you are not VAT-registered, you pay the import VAT, and it is a real cost. The calculator below shows both cases.
Do the sum for your cargo
The quote says: $600
Import VAT on this cargo: $749
Cash due at the border: $993
Real cost to land the goods: $1,593 ($15.93 per kg, not $6.00)
Every number here is a starting example. Replace each one with yours. VAT is worked out on goods plus freight plus duty, as HMRC describes. Insurance and other costs up to the first UK destination are also counted by HMRC and are not in this sum. 20% is the standard VAT rate. Your goods may differ. Duty of 4% is only an example: your tariff code sets the real rate. Delivery in the UK is not included. Dollars are used for simplicity, and you pay in pounds.
5 questions to ask any forwarder
1What is the full price to my door?
Ask: "What do I pay in total, with duty, VAT, clearance and delivery?"
Red flag: a per-kg rate and nothing else.
Our answer: our air freight runs airport to door, and we clear customs at both ends. DDP is available. Ask for the exact total for your cargo.
2Whose name is on the customs entry?
Ask: "Who is the importer? Whose EORI number goes on it?"
Our answer: on DDP shipments, PFC is the importer. The import VAT is on our record, so you cannot reclaim it. If you are VAT-registered and want to reclaim or postpone it, choose customs clearance, where you or your broker are the importer. Read our 6 questions on DDP.
3Do I need an EORI number, and is it ready?
GOV.UK says you may need an EORI number if you move goods between Great Britain and any other country. A business usually needs premises in the country to get one. If you cannot get one, you must appoint someone to deal with customs for you. The importer in the quote at the top waited 7 days for his, and paid holding charges meanwhile.
Ask: "Which number do you need from me, and by when?"
Red flag: you find out after the flight is booked.
4How long does it really take?
Ask: "When does the clock start, and how long to my door?"
Our answer: air freight takes 5 to 10 days from airport to door. Customs checks can add days.
5What if goods are lost or damaged?
Ask: "Is cover included? What does it cost?"
Our answer: cover is not included automatically. We offer it for an extra fee. Ask before you ship.
See what a carrier pays by law in our insurance guide.
Which way fits your cargo?
| Cargo | Way | Time |
|---|---|---|
| 21 kg and up | Air freight | 5 to 10 days |
| Parcels that can wait about a week | Special line | 5 to 12 days |
| Small and urgent | Express | 2 to 5 working days |
| Large and not urgent | Sea freight | Ask for your port |
Some special lines to the UK can take 5 days. That is not guaranteed. Customs checks can add days.
Where PFC fits
We are PFC Royal Logistics. We work from Shenzhen, and have since 2010.
- Suppliers send goods to our warehouse. We charge no receiving fee.
- We count and check every carton, and tell you the result.
- We combine everything into one shipment.
- We fly it into Heathrow, East Midlands, Manchester or Stansted, clear customs, and deliver to your address.
What happens when you ask for a quote
- You tell us what you ship.The goods, the weight and your UK address. Say if you are VAT-registered.
- We reply within 24 hours.You get a price, and we tell you how long it is valid. Our prices update every day.
- You put it in the calculator.You see your cash due and your real cost. A quote is free.
Quick questions
How long does air freight from China to the UK take?
Our air freight runs 5 to 10 days from airport to door, and we clear customs at both ends. Customs checks can add days. Special lines to the UK take 5 to 12 days, and some can be 5 days, but that is not guaranteed.
What is the smallest air freight shipment?
21 kg. Below that, express or a special line usually fits better.
Which UK airports do you fly into?
London Heathrow, East Midlands, Manchester and London Stansted.
Do I pay VAT on air freight into the UK?
Yes, on most goods. For a commercial air freight shipment, normal import VAT and customs rules apply. If your business is VAT-registered, you can usually account for the import VAT on your VAT Return instead of paying it at the border.
What is the £135 line?
For goods sold directly to UK customers in consignments of £135 or less, the seller charges VAT at the point of sale. Above £135, normal VAT and customs rules apply at import. The £135 is the value of the whole consignment, not of single items.
Do I need an EORI number?
GOV.UK says you may need an EORI number if you move goods between Great Britain and any other country. You do not need one for goods that are for personal use only and not controlled. GOV.UK also says a business usually needs premises in the country to get one. Get yours sorted before you book, because one importer waited 7 days for his and paid holding charges meanwhile.
Can I reclaim import VAT if I use DDP with you?
No. On our DDP shipments PFC is the importer, so the import VAT is on our record, not yours. If you are VAT-registered and need to reclaim it, use customs clearance instead, where you or your broker act as the importer.
Does a quote cost anything?
No. A quote is free. Tell us what you ship, the weight and your UK address. We reply within 24 hours.
Where this comes from
- GOV.UK: VAT and overseas goods sold directly to customers in the UK (the £135 rules)
- GOV.UK: Check when you can account for import VAT on your VAT Return (postponed VAT accounting)
- GOV.UK: Working out the VAT value using the customs value of the imported goods
- GOV.UK: Delivery costs to include in the customs value
- GOV.UK: Get an EORI number (who needs one)
- HM Treasury: Reforming the customs treatment of low value imports (removal of the £135 customs duty relief), outcome 13 July 2026
- GOV.UK: Get your import VAT certificate (C79)
- A UK importer held at the border while waiting for an EORI number, Reddit r/smallbusinessuk, August 2024
- A UK importer who wants the import paperwork and VAT invoices, UK Business Forums, November 2024
Rules change. We checked these on 24 October 2026. Check again before you ship.