How to export malt extract from the UK to China
To export malt extract to China, confirm the tariff line and GACC registration route, prepare Chinese labels and arrange the UK export declaration. HS 19019000 has a 5% provisional tariff in 2026; the importer must assess the full landed cost. Cambridge China Bridge’s own staff in China find and check Chinese importers and distributors for UK brands.
Confirm the product and route before quoting
Malt extract and flour-based food preparations fall within HS6 190120 and 190190, with Chinese tariff lines 19012000 and 19019000. For HS 190190, the likely recommended-registration category is “milled grain products and malt”; confirm in GACC’s registration system for the actual product, including any HS 190120 preparation. The largest UK export line under these HS codes was 19019099, food preparations of flour, groats, meal, starch or malt extract, at £12.7m in 2025.
HMRC recorded £21.1m of UK goods exports to mainland China under HS 190120, 190190 in 2025 (2024: £11.7m, +81.3%). Exports to Hong Kong under the same codes were £1.2m. January to month 7 of 2026: £1.2m against £17.7m in the same months of 2025 (-93%).
Separate the plant registration from trading filings
GACC Decree 280 requires overseas food manufacturers, processors and storage enterprises to register. Where the extract falls within the recommended list, the manufacturer applies itself or through an agent and obtains its country’s competent-authority recommendation, supported by an audit report and recommendation letter. Confirm the route before preparing the application. Allow months, not weeks for approval; the Chinese authority decides.
The overseas exporter or agent also files with GACC, while the food importer files with its local customs office. Put the manufacturer’s China registration number, or the number approved by its home authority, on the packaging. The overseas manufacturer’s registration number must also be entered correctly on the import declaration; customs does not accept a declaration completed otherwise.
Price against the Chinese tariff line
The 2026 Customs Import and Export Tariff gives 19012000 an MFN rate of 10%. For 19019000, the MFN rate is 10% and the provisional 2026 rate is 5%. Agree the Chinese classification before settling your wholesale price: the difference affects the importer’s landed cost and therefore the price it can offer.
The VAT Law sets a standard import VAT rate of 13%, with 9% for specified goods and other special rules. Have the importer’s customs broker confirm the applicable VAT treatment and whether consumption tax applies to the extract. Import VAT is calculated on customs value plus customs duty plus consumption tax, multiplied by the applicable rate.
Prepare the label and UK shipment together
For prepackaged extract entering through general trade, prepare a compliant Chinese label naming the place of origin and the domestic agent’s name, address and contact details. Packaging and labels must meet Chinese law and national food safety standards. Check artwork against current requirements and GB 7718-2025, which takes effect on 16 March 2027, before committing to a print run.
For exports from England, Scotland or Wales, obtain a GB EORI and confirm the UK commodity code. The online export declaration needs the value, weight, packaging, destination, transport and invoice and packing list references. Give the carrier the invoice and any required export licences or certificates. Align those details with the importer’s agreed product description and Chinese tariff line.
Use cross-border retail for personal-use sales
The cross-border e-commerce retail import list includes 19012000, preparations and doughs for making bread and pastry, and 19019000, other food preparations of malt extract not elsewhere specified. Listed goods imported through bonded 1210 or direct 9610 channels are supervised as personal-use articles, without the relevant first-import licence, registration or filing requirements, subject to the stated suspension and emergency-risk exceptions.
This route requires an overseas business to appoint a mainland-registered company for customs registration and truthful declaration, with shared civil liability. Consumers must accept a risk notice covering possible differences from Chinese standards and the possible absence of a Chinese label, with a Chinese electronic label available online. Purchases are for personal use and may not be resold, so this is unsuitable for supplying a distributor’s resale stock.
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Check the importer before sending stock
Ask a prospective importer to identify the intended sales route, its food-importer filing arrangements and the customs broker reviewing your extract’s classification, taxes and label. 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.
We prepare registration and label work with licensed partners in China. The importer of record and any required cross-border e-commerce agent remain licensed partners’ regulated roles in China; your own filings remain yours. Use our export-to-China service to arrange importer checks and preparation work.
Frequently asked questions
Does malt extract need a competent-authority recommendation?
For HS 190190, the likely category is milled grain products and malt, which requires a recommendation and audit report. Confirm the actual product in GACC’s registration system before applying.
Is the Chinese duty on malt extract 5% or 10%?
Chinese tariff line 19019000 has a 10% MFN rate and a 5% provisional rate in 2026. Line 19012000 has a 10% MFN rate. Settle the classification before pricing.
Can I sell malt extract through cross-border e-commerce?
Both 19012000 and 19019000 appear on the retail import list. The personal-use route has specific operating requirements, and purchases may not be resold.
What should appear on a malt extract pack for general trade?
A compliant Chinese label must identify origin and the domestic agent’s contact details. Packaging must also show the manufacturer’s China registration number or the number approved by its home authority.