If you are exporting to Northern Ireland, tariffs, charges, rules of origin and regulations may be different from the rest of the UK*.
View the charges, rules and regulations for exports to Northern Ireland
*If you are exporting to the rest of the UK with subsequent transportation to Northern Ireland, additional rules will apply for certain goods at the point when they are moved to Northern Ireland.
Trade status
Currently, the UK does not have a trade agreement with China. The UK currently trades with China on non-preferential terms.
Tariffs and taxes - 7019.31.00.90
China United Kingdom
How to value goods for the UK
The duty paid on your goods is based on the import value. This will normally be the sales cost of your goods plus freight, insurance and any other costs or expenses when delivering your goods to the port or other import location. You do not need to include transport costs within the UK, buying commission, UK selling commission, or duties and taxes chargeable in the UK.
Find out more about working out the value of your imports, including valuation methods if your goods do not have a sale price.
How to use the tariffs table
Third country duty and tariff preferences
A ‘Third country’ duty is the tariff charged where there isn’t a trade agreement or a customs union with the UK. It can also be referred to as the Most Favoured Nation (MFN) rate.
A tariff preference is the rate available if a free trade agreement or another arrangement is in place between the UK and your country. Your goods will need to comply with the rules of origin to benefit from this rate and you will need to provide evidence of compliance with your shipment. Read the Rules of Origin section of this page for more information.
If a country has multiple arrangements with the UK then different preferential rates (and rules) will be shown for each arrangement.
Which rate do I use?
What does the start date mean?
Tariff rates do not always stay the same throughout the year, and this service only shows the rates that apply today. The start date shows when this tariff measure came into effect. If there is also a date in brackets, such as “(1 September 2021)” this shows when the current measure will end.
Rates for other times of the year can be obtained by searching for this commodity on the detailed Trade Tariff tool and using the “change date” feature.
Supplementary unit
Suspension
Combined measures
- 4% + 3.00 GBP/kg indicates that an ‘ad valorem‘ (by value) percentage on the customs value should be applied, and then a further amount added based on the weight.
- 4% + 3.00 GBP/kg MAX 10% indicates a limit on the duty before MAX. In this example (4% + 3.00 GBP/kg) can go no higher than if a 10% advalorem percentage had been applied.
- 4% + 3.00 GBP/kg MAX 5% + 1.15 GBP/kg shows that the duty will be the smaller of either (4% + 3.00GBP/kg) or (5%+1.15GBP/kg).
Tariffs
| Country | Measure type | Value | Conditions | Start date |
|---|---|---|---|---|
All countries | Third country duty | 7.00% | - | 1 January 2021 |
All countries | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | 1 January 2021 | |
All countries | Airworthiness tariff suspension | 0.00% | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: A983 Changzhou new changhai fiberglass co., ltd; jiangsu changhai composite materials holding co., ltd; changzhou tianma group co., ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: A999 Other | 19.90% | - | 1 January 2021 |
China (CN) | Definitive anti-dumping duty Additional code: B990 Jushi group co., ltd; <br>jushi group chengdu co., ltd;<br>jushi group jiujiang co., ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B991 Chongqing polycomp international corporation | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B992 Taishan fiberglass inc.;<br>ppg sinoma jinjing fiber glass company ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B993 Xingtai jinniu fiberglass co., ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B994 Weiyuan huayuan composite material co., ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B995 Changshu dongyu insulated compound materials co., ltd | - | 1 January 2021 | |
China (CN) | Definitive anti-dumping duty Additional code: B996 Glasstex fiberglass materials corp. | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: A983 Changzhou new changhai fiberglass co., ltd; jiangsu changhai composite materials holding co., ltd; changzhou tianma group co., ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: A999 Other | 10.30% | - | 1 January 2021 |
China (CN) | Definitive countervailing duty Additional code: B990 Jushi group co., ltd; <br>jushi group chengdu co., ltd;<br>jushi group jiujiang co., ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B991 Chongqing polycomp international corporation | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B992 Taishan fiberglass inc.;<br>ppg sinoma jinjing fiber glass company ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B993 Xingtai jinniu fiberglass co., ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B994 Weiyuan huayuan composite material co., ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B995 Changshu dongyu insulated compound materials co., ltd | - | 1 January 2021 | |
China (CN) | Definitive countervailing duty Additional code: B996 Glasstex fiberglass materials corp. | - | 1 January 2021 |
Taxes
| Country | Measure type | Value | Conditions | Start date |
|---|---|---|---|---|
All countries | Value added tax | 20.00% | - | 1 September 2019 |
Rules of origin - 7019.31.00.90
If any material in the product is not wholly from or processed in the country of origin, known as ‘non-originating’, it must meet the UK’s general rules of origin to enter the UK.
Product-specific regulations - 7019.31.00.90
The regulations shown may not cover all the applicable regulations for this product. Due to the nature of commodity classification, we may also show regulations that apply to similar products and not to the product which is the subject of your search. You may wish to consult a conformance and certification specialist for a full assessment.
- Council Directive of 21 December 1988 on the approximation of laws, regulations and administrative provisions of the Member States relating to construction products (89/106/EEC) (repealed)
- Regulation (EU) No 305/2011 of the European Parliament and of the Council of 9 March 2011 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC (Text with EEA relevance)
- Council Regulation (EEC) No 3922/91 of 16 December 1991 on the harmonization of technical requirements and administrative procedures in the field of civil aviation
- Commission Regulation (EU) No 748/2012 of 3 August 2012 laying down implementing rules for the airworthiness and environmental certification of aircraft and related products, parts and appliances, as well as for the certification of design and production organisations (recast) (Text with EEA relevance)
- Regulation (EC) No 216/2008 of the European Parliament and of the Council of 20 February 2008 on common rules in the field of civil aviation and establishing a European Aviation Safety Agency, and repealing Council Directive 91/670/EEC, Regulation (EC) No 1592/2002 and Directive 2004/36/EC (Text with EEA relevance) (repealed)
- Regulation (EU) No 167/2013 of the European Parliament and of the Council of 5 February 2013 on the approval and market surveillance of agricultural and forestry vehicles (Text with EEA relevance)
- Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles (Text with EEA relevance)