Importing from 
China into Great 
Britain: EORI, VAT, couriers and banned goods in detail
If the goods are not controlled and are for your personal use only, you do not need an EORI number; the courier or Royal Mail takes the goods through customs and bills you for any VAT or duty. Goods worth £135 or less (not excise goods) have no customs duty, and the seller normally includes VAT in the price. Above £135, you pay VAT to the delivery company before delivery. If you import as a business, you may need an EORI number.
- Applies to
- Consumers in Great Britain ordering goods from China by post or courier for personal use. Businesses importing stock: check EORI and business VAT rules separately.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
The short version
| Question | What GOV.UK says | Official source |
|---|---|---|
| Do I need an EORI number? | You may need one to move goods between Great Britain and other countries; not if the goods are both not controlled and for personal use only | |
| Is there duty on small parcels? | Non-excise goods worth £135 or less: no customs duty. VAT is a separate question | |
| Who collects VAT? | £135 or less: the seller includes VAT in what you paid. Over £135: you pay the delivery company | |
| How do I pay? | Royal Mail, Parcelforce or the courier sends a bill; unpaid parcels are held about 3 weeks, then returned | |
| What is banned? | Controlled drugs, offensive weapons, self-defence sprays, endangered species, and more; some goods need a licence |
EORI: business or personal use
GOV.UK says you may need an EORI number if you move goods between Great Britain and any other country. It also says: "You do not need an EORI number if you're moving goods that are both: not controlled goods; for personal use only." If you buy stock to resell, check the EORI page first.
Duty and VAT
- Duty. "Non-excise goods worth £135 or less — No charge."
- VAT on gifts. VAT is not charged on gifts worth £39 or less. Goods you buy for yourself are not gifts.
- VAT at £135 or less. "If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid."
- VAT over £135. You pay VAT to the delivery company before delivery or when you collect the goods. It is charged on the total package value: goods, postage, packaging, insurance and any duty.
Couriers and Royal Mail
GOV.UK says the parcel or courier company is responsible for taking goods through UK customs. If you owe VAT, duty or delivery charges, they send you a bill. They normally hold the parcel for about 3 weeks; if the bill is not paid, the parcel goes back to the sender.
Banned and restricted goods
The GOV.UK list for personal imports includes controlled drugs, offensive weapons such as flick knives, self-defence sprays such as pepper spray, endangered animal and plant species, rough diamonds, indecent and obscene material, and meat and dairy from most non-EU countries. Firearms, explosives and ammunition need a special licence. Commercial imports of regulated products have their own licence pages; check your product before you order.
Still uncertain
- The GOV.UK tax-and-duty guide does not show a reliable "last updated" date.
- The banned and restricted goods list above was not rechecked item by item in our latest review; open the GOV.UK page for the full list.
- This page does not cover excise goods (alcohol, tobacco), Northern Ireland rules, or product safety and labelling rules for resale.
- This page is general information from official sources, not legal or tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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