How to export ice cream from the UK to China

Manufacturer registration and the UK export market

Ice cream and other edible ice, whether or not containing cocoa, falls under HS 210500. Overseas manufacturers must register with GACC. The UK food safety MoU effective from 29 January 2026 created the cooperation mechanism for simplified batch registration of UK food manufacturers. Plan for months, not weeks; the Chinese authority decides registration.

HMRC recorded £1.7m of UK goods exports to mainland China under HS 210500 in 2025 (2024: £1.6m, +11.1%). Exports to Hong Kong under the same codes were £373k. January to July 2026: £1.7m against £1.3m in the same months of 2025 (+38.3%).

The largest UK export line under HS 210500 was 21050010, covering ice cream and other edible ice, at £1.3m. These are HS-code totals, so use them as market context rather than evidence of demand for your particular recipe or brand.

Duty and VAT shape your selling price

Chinese tariff line 21050000 has an MFN duty rate of 12%. Import VAT has a standard rate of 13%, subject to reduced-rate and special rules. Its base is customs value plus customs duty plus any applicable consumption tax. Have the importer’s customs broker confirm the VAT treatment and whether consumption tax applies to the ice cream. Border taxes add to landed cost and shape the price an importer can offer.

Prepare the Chinese pack and check the frozen-drink standard

For ordinary imports, prepackaged ice cream needs a compliant Chinese label stating its place of origin and the domestic agent’s name, address and contact details. Chinese instructions are also required where applicable. Without a compliant Chinese label, the goods may not be imported. Registered manufacturers must put their China registration number, or the number approved by their home authority, on the packaging.

Check the recipe against GB 2759-2015, the food safety national standard for frozen drinks and preparation materials. GB 7718-2025 takes effect on 16 March 2027. Check artwork against the current labelling requirements and the incoming standard before committing to printed packaging.

Prepare the UK declaration and dairy certificate

For exports from England, Scotland or Wales, the declarant needs an EORI number, the correct commodity code, value, weight, packaging, destination, transport details, and invoice and packing list references. Give the carrier the invoice and any required certificates. Certificate 6288 is active for exporting milk or milk products to China, including foods containing dairy. Check its guidance notes for plant, product and ingredient limits before treating it as suitable for your ice cream.

Cross-border retail is a separate sales option

Chinese tariff line 21050000 is on the cross-border e-commerce retail import list. Through bonded 1210 or direct 9610 channels, listed goods are supervised as personal-use articles, without first-import licence, registration or filing requirements. Exceptions apply to goods from suspended epidemic areas and goods subject to emergency handling for major quality and safety risks.

The overseas business bears the main product quality and safety responsibility and must appoint a mainland-registered company for customs registration, truthful declaration and shared civil liability. Consumers must accept a risk notice before ordering: origin-country standards may differ from Chinese standards, a Chinese electronic label may replace a physical Chinese label, and the goods are for personal use and may not be resold.

Find and check a Chinese importer

Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached your brand, our staff check that company before stock is sent or anything is signed. Use our export-to-China service to arrange this work.

We prepare registration and label work with licensed partners in China. The importer of record and, for cross-border retail, the cross-border e-commerce agent remain licensed partners in China; your brand’s own filings remain your brand’s. We check with those partners.