Sourcing apple juice concentrate from China
Apple juice concentrate from China, typically above 67 Brix and worth more than £18 per 100 kg, falls under 2009 79 19 90 and pays 30% UK duty, with no anti-dumping duty; lower-Brix apple juice pays 18%, and some lines add a specific duty. Import VAT is due because fruit juice is a standard-rated beverage. Processors buy on Brix, acidity, colour, patulin and microbiology.
Apple juice concentrate from China usually pays 30% UK duty, set by Brix value and price per 100 kg. VAT, specification, patulin and drum checks.
Brix and value decide the rate
Read from the UK Trade Tariff on 28 September 2026, apple juice sits in 2009 71 (Brix value of 20 or less) and 2009 79 (other). Within 2009 79, concentrate above 67 Brix worth more than £18 per 100 kg net weight carried 30%; above 67 Brix but worth £18 or less per 100 kg, 30% plus £15 per 100 kg; between 20 and 67 Brix, 18%, with £16 per 100 kg added where added sugar exceeds 30%. None of the apple lines carried an anti-dumping measure or a suspension.
Most concentrate traded for processing is around 70 Brix and priced well above £18 per 100 kg, so 2009 79 19 90 at 30% is the usual line. Confirm the commodity code from the Brix, the value and any added sugar on each contract.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Brix 20 or less, added sugar, powdered | 2009 71 20 10 | 18% | None |
| Brix 20 or less, added sugar, other | 2009 71 20 90 | 18% | None |
| Brix 20 or less, no added sugar, powdered | 2009 71 99 10 | 18% | None |
| Brix 20 or less, no added sugar, other | 2009 71 99 90 | 18% | None |
| Brix over 67, up to £18 per 100 kg, powdered, added sugar up to 30% | 2009 79 11 11 | 30% + £15 per 100 kg | None |
| Brix over 67, up to £18 per 100 kg, powdered, other | 2009 79 11 19 | 30% + £15 per 100 kg | None |
| Brix over 67, up to £18 per 100 kg, not powdered, added sugar up to 30% | 2009 79 11 91 | 30% + £15 per 100 kg | None |
| Brix over 67, up to £18 per 100 kg, not powdered, other | 2009 79 11 99 | 30% + £15 per 100 kg | None |
| Brix over 67, over £18 per 100 kg, powdered | 2009 79 19 10 | 30% | None |
| Brix over 67, over £18 per 100 kg, other (typical concentrate) | 2009 79 19 90 | 30% | None |
| Brix 20 to 67, over £15 per 100 kg, added sugar, powdered | 2009 79 30 10 | 18% | None |
| Brix 20 to 67, over £15 per 100 kg, added sugar, other | 2009 79 30 90 | 18% | None |
| Brix 20 to 67, other, added sugar over 30%, powdered | 2009 79 91 10 | 18% + £16 per 100 kg | None |
| Brix 20 to 67, other, added sugar over 30%, other | 2009 79 91 90 | 18% + £16 per 100 kg | None |
| Brix 20 to 67, other, no added sugar, powdered | 2009 79 98 10 | 18% | None |
| Brix 20 to 67, other, no added sugar, other | 2009 79 98 20 | 18% | None |
| Brix 20 to 67, other, with added sugar, powdered | 2009 79 98 70 | 18% | None |
| Brix 20 to 67, other, with added sugar, other | 2009 79 98 90 | 18% | None |
VAT and food rules
VAT Notice 701/14 treats beverages as standard-rated unless they are on its zero-rated list, and fruit juice is not on that list, so import VAT is due on concentrate as well as duty. A VAT-registered processor normally reclaims it.
Concentrate is food, so it must meet UK food law, including the maximum levels for contaminants in retained Regulation (EC) No 1881/2006, such as patulin, a mycotoxin that comes from mouldy apples, and pesticide residue limits. Ask for a certificate of analysis for each lot and an independent test of the first shipments.
Specifying concentrate
Specify the Brix, acidity and the Brix-to-acid ratio, colour and clarity, whether the concentrate is clear or cloudy, pectin and starch tests, patulin, pesticide residues, microbiological limits for yeasts, moulds and heat-resistant spoilage bacteria, and the packing: aseptic bags in steel drums or bulk, with storage and shipping temperatures.
Worked duty example
An invented example rather than a quote: 20 tonnes of 70 Brix apple juice concentrate in aseptic drums, at £24,000 free on board with £2,000 of freight and insurance, so the customs value is £26,000, or £130 per 100 kg, well over the £18 threshold. That places it under 2009 79 19 90 at 30%, so the duty is £7,800. Beverages are standard-rated for VAT, and fruit juice is not on the zero-rated list in VAT Notice 701/14, so import VAT at 20% of £33,800 is £6,760, which a VAT-registered processor normally reclaims. At 30%, duty is the single largest cost after the concentrate itself; check that the Brix and value on the invoice put the goods on the right line before you compare a Chinese quote with one from elsewhere. See calculating UK import duty and VAT for the method.
Inspection checklist
Analysis: check each lot's certificate for Brix, acidity, colour, turbidity, patulin and microbiology, and test a retained sample from the first lots in an accredited UK laboratory.
Packing: check aseptic bags are intact, drums are sealed and marked with lot numbers, and the temperature record during storage and transit.
Documents: check the invoice shows Brix and net weight so the declared line matches the goods. See our quality inspection guide.
What goes wrong
Concentrate orders fail on patulin, spoilage and classification. Lots made from poor fruit exceed the patulin limit, aseptic bags leak and the concentrate ferments, colour darkens in warm storage, and a declaration on the wrong Brix or value line brings a duty demand later.
Cambridge China Bridge sources apple juice concentrate for UK juice, cider and food manufacturers, with lot testing and the declared line agreed before shipment. See container programmes.
Frequently asked questions
What is the UK import duty on apple juice concentrate from China?
Read from the UK Trade Tariff on 28 September 2026, concentrate above 67 Brix worth more than £18 per 100 kg carried 30% under 2009 79 19 90, with no anti-dumping duty.
Is apple juice concentrate zero-rated for VAT?
No. VAT Notice 701/14 treats beverages as standard-rated unless listed as zero-rated, and fruit juice is not on that list.
Why does the Brix value matter for duty?
The tariff splits apple juice by Brix and by value per 100 kg; concentrate above 67 Brix pays 30%, lower-Brix juice 18%.
What should I test on concentrate?
Brix, acidity, colour, patulin, pesticide residues and microbiology on every lot, with an independent test on the first shipments.