Sourcing beer from China

0% customs duty, Alcohol Duty on pure alcohol

Read from the UK Trade Tariff on 27 September 2026, heading 2203 covers beer made from malt. All 3 lines, in bottles, in other containers of 10 litres or less, and in containers of more than 10 litres, carried 0% customs duty on goods from China, with no anti-dumping measure.

Alcohol Duty is separate. Under the regime introduced by the Finance (No. 2) Act 2023, it is charged per litre of pure alcohol. HMRC's rates from 1 February 2026 for beer are nil up to 1.2% ABV, £9.96 for 1.3% to 3.4%, £22.58 for 3.5% to 8.4%, £30.62 for 8.5% to 22% and £33.99 above 22%. Qualifying draught products pay lower draught rates, such as £19.45 for beer of 3.5% to less than 8.5%. Duty is paid on import unless the beer goes into an excise warehouse.

Labelling and registration

Under retained Regulation (EU) No 1169/2011, drinks over 1.2% ABV must state the alcoholic strength, and cereals containing gluten, such as barley and wheat, must be emphasised as allergens. Labels need the name, net quantity, a date mark where required, and the UK business name and address.

Businesses that sell alcohol wholesale in the UK must be approved under the Alcohol Wholesaler Registration Scheme, and buyers should confirm who will account for Alcohol Duty before shipping.

Specifying beer

Specify style, ABV and tolerance, original gravity, pack format (bottles, cans or kegs), shelf life, pasteurisation or filtration, carbonation, label artwork with UK information, pallet configuration and temperature limits in transit.

Worked duty example

An invented example rather than a quote: 20,000 litres of 5% ABV lager in bottles, commodity code 2203 00 01 00, bought for £15,000 free on board, with £3,000 of freight and insurance, so the customs value is £18,000. Customs duty is 0%. Alcohol Duty is charged on pure alcohol: 20,000 litres at 5% is 1,000 litres of pure alcohol, and at £22.58 a litre for beer of 3.5% to 8.4% that is £22,580. Import VAT at 20% is charged on the value plus duties, £40,580, so it is £8,116, which a VAT-registered importer can usually reclaim; the Alcohol Duty is a real cost. The duty and VAT guide walks through the calculation.

Inspection checklist

Laboratory: test ABV against the label and duty band, and check microbiological stability and carbonation on samples from each batch.

Packaging: check fill levels, closures, seams on cans, label placement and UK labelling content, and date codes.

Transport: check containers are not exposed to heat or freezing, and pallets are stable for the voyage.

What goes wrong

Beer orders fail on strength, shelf life and paperwork. ABV differs from the label and moves the duty band, beer goes stale or hazy after a hot voyage, labels miss UK requirements, and no one has arranged to account for Alcohol Duty.

Test strength before shipment, plan the duty route, and check labels. See our quality inspection guide.

Cambridge China Bridge sources beer for UK importers and restaurants, checking the brewery's quality and labelling first. See small orders.