Sourcing apricot liqueurs from China

Zero customs duty, separate Alcohol Duty

Read from the UK Trade Tariff on 7 October 2026, heading 2208 covers spirits, liqueurs and other spirituous beverages, alongside undenatured ethyl alcohol below 80% by volume. The supplied apricot-liqueur line is 2208 70 10 00, for containers holding 2 litres or less, with 0% duty for goods from China. No anti-dumping or countervailing duty or suspension is recorded. The table shows product formats sharing this line, rather than separate tariff classifications.

The tariff attaches veterinary control and organic import control. For recipes with animal ingredients, confirm Chinese-origin eligibility and the veterinary documents with your customs broker before ordering. Composite-product rules require origin approval for the relevant animal products. Confirm the inspection certificate requirements for release as organic with your customs broker; the exporter’s control body issues the certificate. Check the recognised organic registers before accepting an organic claim.

Confirm Alcohol Duty treatment, the relevance of alcoholic strength and pure-alcohol volume, and the import VAT calculation with HMRC or your customs broker. Import VAT is normally 20%. Settle any applicable excise payment or warehouse arrangements with them before shipping. Confirm the recipe and container size using finding your commodity code. The supplied facts do not establish the liqueur code for larger containers. See the plum liqueur guide for the wider heading.

Specify the apricot recipe and bottle

Specify whether the flavour comes from apricot fruit, juice, an infusion or added flavouring. Record the alcohol base, alcoholic strength and tolerance, sweetness, acidity, colour and clarity. State whether stones or kernels enter production, whether fruit remains in the bottle, and whether milk or other animal ingredients are used. Keep an approved sample for comparison with production batches.

Agree bottle capacity, closure, seal, label artwork and carton dividers. Ask the relevant labelling authority to confirm the requirements for the product name, alcoholic strength, net quantity, UK business name and address, and allergen declarations. Include storage and appearance checks in the purchase specification. Use testing and certification support to arrange recipe, laboratory and label review.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 bottles of 500 ml apricot liqueur under 2208 70 10 00, invoiced at £12,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £13,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £13,500, so it is £2,700. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step. HMRC's VAT Notice 701/14 lists alcoholic beverages among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.

Inspection checklist

Recipe: compare the batch formulation and certificate of analysis with the approved recipe; check apricot source, flavourings and any animal ingredients.

Liquid: test alcoholic strength against the label and specification; compare sweetness, acidity, aroma, colour and sediment with the approved sample.

Bottles: inspect fill levels, leaking caps, damaged seals, glass chips, carton dividers and gift-box condition on arrival.

Labels and records: check product name, strength, net quantity, allergens and UK business details; match batch records and any organic certificate to the shipment.

What goes wrong

A sample made with fruit infusion can be replaced by a flavouring-based production recipe. Excess sweetness can hide weak apricot flavour, while haze or sediment may differ from the agreed appearance. Leaking closures and poorly separated glass bottles cause losses on arrival. Check production samples and packing through quality inspection.

Zero customs duty can obscure other costs; confirm any separate Alcohol Duty with HMRC or your customs broker. An organic claim without supporting certification or an undisclosed dairy ingredient can also disrupt clearance planning. Ask HMRC whether approval under the Alcohol Wholesaler Registration Scheme is needed for your UK-established wholesale business or whether an exclusion applies. Confirm the sales route and use the duty and VAT guide when budgeting.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.