How to export Liquid milk from the UK to China

Start with the manufacturer's approval route

Liquid milk and cream under HS 040110, 040120, 040140 and 040150 follow the dairy recommendation route; confirm it in GACC's registration system. The manufacturer applies for GACC registration and obtains its home competent authority's plant audit, audit report and recommendation letter. Where quarantine approval is required, the importer must obtain its permit before signing the contract. Approval takes months, not weeks, and the Chinese authority decides. For milk powder, see exporting UK milk powder to China.

HMRC recorded £28.7m of UK goods exports to mainland China under HS 040110, 040120, 040140, 040150 in 2025 (2024: £39.8m, -28%). Exports to Hong Kong under the same codes were £747k. January to July 2026: £22.2m against £13.3m in the same months of 2025 (+66.9%).

Within UK exports under HS 040110/040120/040140/040150, the largest line was 04015031 at £28.6m in 2025. Consider that concentration when assessing demand for your milk; the combined export total is not a sales figure for your particular product.

Build Chinese border taxes into the offer

The listed Chinese tariff lines each have an MFN rate of 15%. Import VAT is generally 13%, with 9% for agricultural products and other specified goods. Have the importer's customs broker confirm your milk's VAT treatment and whether consumption tax applies. VAT uses the customs value plus duty plus consumption tax. These charges add to landed cost and shape the price the importer can offer.

Match the milk specification and packaging

The listed milk standards are GB 19645-2010 for pasteurised milk, GB 25190-2010 for sterilised milk and GB 25191-2010 for modified milk. Have the product specification reviewed to identify the applicable standard; do not assume these milk standards cover your cream. Packaging, labels and marks must comply with Chinese law and national food safety standards. GACC Decree 280 also requires the China registration number, or the number approved by the home authority, on the packaging.

Prepare the UK declaration and health certificate

Classify the milk using the correct UK commodity code. Exports from England, Scotland and Wales need a GB EORI and an online export declaration with value, weight, packaging, destination, transport and invoice and packing-list references. Certificate 6288 covers exports of milk or milk products to China; check its guidance notes for plant, product and ingredient limits. Arrange the declaration and certificate work before dispatch, and give the carrier the invoice and required certificates.

Use the bonded retail route on its own terms

Chinese lines 04011000, 04012000, 04014000 and 04015000 appear on the cross-border e-commerce retail import list, each restricted to online bonded goods. This supports consideration of the bonded 1210 route for your milk; the listing does not provide a direct-shipping option for these entries.

Qualifying retail imports are supervised as personal-use articles, with first-import licence, registration and filing requirements disapplied, subject to epidemic-area suspensions and emergency risk handling. The overseas business retains product quality and safety responsibility and must appoint a mainland-registered company for customs registration, truthful declaration and shared civil liability. Consumers must accept the risk notice, and the goods may not be resold.

Find and check a Chinese milk importer

Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you about your milk, our staff in China check that company before stock is sent or anything is signed.

For this category, we help only with preparation, finding and checking a Chinese importer, and coordinating licensed partners. We prepare registration and label work with licensed partners in China and check with them. The importer of record and any required cross-border e-commerce agent remain licensed-partner roles in China; the manufacturer's application and the brand's own filings remain theirs. Discuss this work through our export service.