Sourcing baijiu and spirits from China

0% customs duty on most lines, Alcohol Duty on all

Read from the UK Trade Tariff on 27 September 2026, heading 2208 covers undenatured ethyl alcohol under 80% ABV, spirits, liqueurs and other spirituous beverages. 49 of its 58 lines carried 0% customs duty on goods from China, including grain spirits such as baijiu under 2208 90 56 00 in containers of 2 litres or less and 2208 90 77 00 above 2 litres, whisky, vodka, gin and liqueurs. Rum and other spirits from sugar cane carry specific duties of £0.50 per % vol per hectolitre (plus £2.60 per hectolitre in some small containers), and undenatured ethyl alcohol under 80% carries £0.80 per % vol per hectolitre (plus £5.30 per hectolitre in containers of 2 litres or less). No line carried an anti-dumping measure.

Alcohol Duty is charged separately per litre of pure alcohol under the Finance (No. 2) Act 2023 regime; HMRC's rates from 1 February 2026 are £30.62 for 8.5% to 22% ABV and £33.99 above 22%. Beer is covered in our beer guide; confirm the commodity code.

Labelling, registration and duty

Under retained Regulation (EU) No 1169/2011, drinks over 1.2% ABV must state the alcoholic strength, and the label needs the name, net quantity and UK business name and address; spirits are exempt from the full ingredients list, but allergens must be shown.

Businesses that sell alcohol wholesale in the UK must be approved under the Alcohol Wholesaler Registration Scheme, and Alcohol Duty is paid on import unless the spirits go into an excise warehouse, so settle the duty route and any further HMRC requirements for spirits with your customs agent before shipping.

Specifying baijiu and spirits

Specify spirit type and aroma style, ABV and tolerance, bottle size and closure, methanol and other contaminant limits, gift packaging, label artwork with UK information, case and pallet configuration, and shelf presentation.

Worked duty example

An invented example rather than a quote: 3,000 bottles of 500 ml baijiu at 52% ABV, commodity code 2208 90 56 00, bought for £12,000 free on board, with £1,500 of freight and insurance, so the customs value is £13,500. Customs duty is 0%. The order holds 1,500 litres, or 780 litres of pure alcohol, and Alcohol Duty above 22% ABV is £33.99 a litre, £26,512.20. Import VAT at 20% is charged on £40,012.20, so it is £8,002.44; a VAT-registered importer can usually reclaim the VAT, but Alcohol Duty is a real cost. The duty and VAT guide walks through the calculation.

Inspection checklist

Laboratory: test ABV against the label, and methanol and other contaminants against the specification, on samples from each batch.

Packaging: check fill levels, closures and seals, gift box condition, and UK labelling content on every variant.

Documents: check the certificate of analysis, the producer's licences and the paperwork needed for the chosen duty route.

What goes wrong

Spirits orders fail on duty planning, strength and packaging. Importers underestimate Alcohol Duty, which often exceeds the goods' value, ABV differs from the label, bottles leak or gift boxes arrive crushed, and labels miss UK requirements.

Model the full landed cost including Alcohol Duty, test strength, and check packing. See our quality inspection guide.

Cambridge China Bridge sources baijiu and other spirits for UK importers and restaurants, checking the distillery's quality and labelling first. See small orders.