Sourcing biscuits, cakes and bakery from China
Bakers' wares from China mostly pay 8% UK duty, including biscuits, wafers, cakes and savoury snacks, while crispbread pays 4% plus £10 per 100 kg, sweet breads under 30% sugar 8% plus £15, and rice paper 4% plus £50, with no anti-dumping duty. Biscuits and cakes with dairy or egg can be composite products, and labels must meet food information rules. Cambridge China Bridge sources them.
Biscuits, wafers, cakes, rusks and savoury snacks pay 8% UK duty from China; crispbread and rice paper carry a per-kilo duty too. Food rules explained.
Duty by product
Read from the UK Trade Tariff on 25 September 2026, the rates below applied to heading 1905 goods from China, with no anti-dumping measure. Several lines carry a veterinary control measure and a high-risk food restriction, because some products contain animal ingredients.
Chocolate-coated products may still be heading 1905 if they are bakers' wares; confirm the commodity code with the recipe.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Crispbread | 1905 10 00 00 | 4% + £10 per 100 kg | None |
| Gingerbread and similar, under 30% sucrose | 1905 20 10 00 | 8% + £15 per 100 kg | None |
| Sandwich biscuits | 1905 31 91 00 | 8% | None |
| Waffles and wafers, other | 1905 32 19 00 | 8% | None |
| Rusks | 1905 40 10 00 | 8% | None |
| Rice paper | 1905 90 20 10 | 4% + £50 per 100 kg | None |
| Other bakers' wares with 5% or more sugar, such as cakes | 1905 90 70 00 | 8% | None |
Composite products and food law
Biscuits and cakes made with dairy, egg or other animal ingredients can be composite products, which follow animal product import rules unless an exemption applies, so check GOV.UK guidance for the exact recipe before shipping. The importer must register as a food business, and labels need ingredients with allergens emphasised, net weight, best-before date and a UK address in English.
Shelf life and packaging
Agree shelf life, moisture barrier packaging and breakage protection, and test samples in a UK laboratory for allergens and contaminants. Packaging that touches food needs food contact evidence.
Worked duty example
Illustrative example, not a quote: 12 tonnes of sandwich biscuits under 1905 31 91 00, invoiced at £20,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £22,500. Duty at 8% is £1,800. Import VAT at 20% is charged on the customs value plus duty, £24,300, so it is £4,860. Import taxes total £6,660; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,800 of duty. The import duty and VAT guide explains each step.
What goes wrong
Biscuits fail on moisture, breakage and labels. Biscuits packed without a proper moisture barrier go soft or stale long before the date, cream fillings separate or turn rancid in a hot container, and thin packs arrive as crumbs. The most serious failures are on the label: an undeclared allergen such as milk, egg, soya or nuts, or an English ingredient list that does not match the recipe the factory actually used.
Ask for the full recipe with percentages and an allergen matrix for the line, test samples in a UK laboratory for declared and cross-contact allergens, run a shelf-life test at warm temperatures, and at inspection check breakage per pack, seal integrity, date coding and label text against the approved artwork.
Inspection
At inspection, check breakage, colour, pack weights, seals and date coding.
Cambridge China Bridge sources biscuits, wafers, cakes and snacks, with recipes, composite product status and labels settled before the order. See how our sourcing service works.
Frequently asked questions
What is the UK import duty on biscuits from China?
Read from the UK Trade Tariff on 25 September 2026, sweet biscuits, wafers, rusks and cakes carried 8% duty from China.
Which bakery lines carry a per-kilo duty?
Crispbread (4% + £10 per 100 kg), low-sugar gingerbread types (8% + £15) and rice paper (4% + £50).
Are biscuits with milk composite products?
They can be; check GOV.UK composite product guidance for the recipe before shipping.
What must a biscuit label show?
Ingredients with allergens emphasised, net weight, best-before date and a UK address, in English.