How to export vodka from the UK to China

Start with the manufacturer’s registration route

Vodka falls under HS 220860. For ordinary packaged vodka, the manufacturer applies to GACC itself or through an agent under GACC Decree 280; confirm the product category in GACC’s registration system before relying on that route. Registration is still required. Allow months, not weeks for approval: the Chinese authority decides.

HMRC recorded £1.2m of UK goods exports to mainland China under HS 220860 in 2025 (2024: £1.7m, -30.3%). Exports to Hong Kong under the same codes were £116k. January to July 2026: £192k against £982k in the same months of 2025 (-80.5%).

The largest UK export line was 22086011, vodka of an alcoholic strength of <= 45,4% vol, at £1.2m. The UK-China food safety MoU took effect on 29 January 2026, opening the cooperation mechanism for simplified batch registration. Confirm how your manufacturer can use that route before planning the shipment.

Price against the Chinese border taxes

Chinese tariff line 22086000 has an MFN rate of 10%. The VAT Law sets the standard import VAT rate at 13%, subject to its exceptions. Import VAT uses customs value plus customs duty plus consumption tax as its base. The importer’s customs broker or adviser confirms whether consumption tax applies to this product. These border charges increase landed cost and shape the price the importer can offer.

Prepare the bottle label and standards review

For ordinary imports, the vodka’s Chinese label must name its place of origin and the domestic agent’s name, address and contact details; prepackaged food without a compliant Chinese label may not be imported. GACC Decree 280 also requires the manufacturer’s China registration number, or its home-authority-approved number, on the packaging. The listed food product standards include GB 2757-2012 for distilled spirits and their formulated products. Have the label and product reviewed together.

Arrange the UK declaration and excise handling

Classify the vodka against the correct UK commodity code. Exports from England, Scotland or Wales need a GB EORI number. The export declaration needs the code, value, weight, packaging, destination, transport and invoice and packing list references. Give the carrier the invoice and any required export licences or certificates.

HMRC’s Excise Notice 196 lists goods for export among goods that will not bear UK excise duty. Confirm the movement and declaration arrangements for your consignment with your excise adviser using that notice and the notices it links to.

Consider cross-border retail for consumer orders

Vodka is listed under 22086000 on the cross-border e-commerce retail import list. Through bonded 1210 or direct 9610 retail channels, listed goods are supervised as personal-use articles, with first-import licence, registration and filing requirements disapplied. Exceptions cover goods from suspended epidemic areas and emergency handling of major quality or safety risks.

Before ordering, consumers must accept a risk notice covering differences from Chinese standards, possible absence of a Chinese label, access to a Chinese electronic label and the ban on resale. The overseas business carries primary product quality and safety responsibility and must appoint a mainland-registered company for customs registration, truthful declarations and shared civil liability.

Find and check the importer before committing stock

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

We prepare registration and label work with licensed partners in China and check the work with those partners. Regulated roles stay with licensed partners; the brand’s own filings remain the brand’s. We give no legal or tax advice.