Toys (other) Import duty detail China→the United Kingdom (2026)

HS 950300

Importing Toys (other) (HS 950300) from China to the United Kingdom in 2026: the MFN base rate is 0%, and no additional duties apply. VAT is 20%. Low-value relief: consignments valued £135 or less are exempt from customs duty; import VAT is charged at the point of sale. Always confirm the exact subheading on the official United Kingdom customs source before shipping.

Base rate (MFN)0%
Additional dutiesNone
VAT / GSTImport VAT is 20% (or 0% where the zero rate applies).
De minimisLow-value relief: consignments valued £135 or less are exempt from customs duty; import VAT is charged at the point of sale.

Notes

No additional duty applies to China-origin toys entering the UK under the standard MFN tariff. Import VAT is 20%.

Duty at a glance

Base MFN duty0%Additional dutiesNoneVAT / GST20%

Official source: https://www.trade-tariff.service.gov.uk/commodities/9503009990
Last updated: 2026-07-09

Other import routes for this product

See the same product entering a different market.

Do I pay VAT importing into the United Kingdom?

VAT is charged on import at the rate shown above; it is collected by customs, not a duty.

Is there a de minimis threshold for the United Kingdom?

See the de minimis note above — low-value consignments may be exempt from customs duty.

Rates are compiled from public sources for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker before clearance.

Content by the TariffPedia research team · Customs reviewed by an independent trade-compliance consultant · Last verified: 2026-07-09

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