How to export flavours from the UK to China

Start with the product’s intended use

Flavours, fragrances and essential oils need a product-specific route. For a product classified as food, confirm the applicable category in GACC’s registration system. Food additives are excluded from Decree 280 registration; confirm the applicable route before offering an additive or non-food product. The largest UK export line to China was 33029090, mixtures of odoriferous substances, at £7.9m in 2025; that is a code total.

Under HS 3301-3302 (10 subheadings): HMRC recorded £21.0m of UK goods exports to mainland China under 10 HS6 subheadings in 2025 (2024: £24.0m, -12.7%). Exports to Hong Kong under the same codes were £4.8m.

UK exports under HS 3301-3302 (10 subheadings): January to July 2026: £11.1m against £12.7m in the same months of 2025 (-12.8%).

Price against the exact Chinese tariff line

Chinese tariff lines within these HS headings have different rates, including provisional rates for certain oils and resinoids. Import VAT is generally 13%, subject to the law’s exceptions, on customs value plus duty plus any applicable consumption tax. The importer’s customs broker confirms the applicable VAT treatment and whether consumption tax applies to this product. Border taxes increase landed cost and shape the price an importer can offer.

Arrange registration for qualifying food

GACC Decree 280 requires overseas food manufacturers to register and has applied since 1 June 2026. For qualifying food outside the recommended-registration categories, the manufacturer applies itself or through an agent; confirm the product category in GACC’s registration system. Allow months, not weeks, for approval planning: GACC decides. Do not apply this food-registration route to a flavour classified as a food additive.

The UK–China food safety MoU effective from 29 January 2026 opened the cooperation mechanism for simplified batch registration of UK food manufacturers. Confirm how your manufacturer can use it. Once registered, the manufacturer must put its China registration number, or the number approved by its home authority, on the food packaging.

Prepare the label and UK export paperwork

For a prepackaged food flavour, prepare a Chinese label identifying origin and the domestic agent’s name, address and contact details, with Chinese instructions where required. GB 30616-2020 covers food flavourings within the food-additive standards list; confirm its application to your formulation. GB 7718-2025 takes effect on 16 March 2027, so check artwork against both current requirements and the incoming standard.

For exports from England, Scotland or Wales, obtain a GB EORI and classify the goods under the correct UK commodity code. Arrange the online export declaration with value, weight, packaging, destination, transport and invoice and packing-list references. Give the carrier the invoice and any required export licences or certificates. Share the product specification with the importer so the Chinese tariff line is agreed before shipment.

Use cross-border retail only for listed oils

Cross-border retail coverage is partial: listed lines are 33011200, 33011300, 33011990, 33012500, 33012920 and 33012960. Qualifying retail imports are supervised as personal-use goods, with first-import licence, registration and filing requirements disapplied, subject to specified risk exceptions. Consumers must accept a risk notice, may view a Chinese electronic label and may not resell the goods. The overseas business must appoint a mainland-registered company for customs registration, truthful declarations and shared civil liability.

Find and check the right Chinese importer

Ask a prospective importer which formulation and end use it wants, which Chinese tariff line it will declare, and whether it proposes wholesale imports or listed cross-border retail. Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you, our staff in China check that company before stock is sent or anything is signed.

Through our export-to-China service, we prepare registration and label work with licensed partners in China. The importer of record and, where required, the cross-border e-commerce agent remain licensed partners’ roles in China; your own filings remain yours.