Sourcing candy floss from China
Candy floss from China carries 8% UK duty across the relevant other-confectionery lines. Confirm the code from sucrose content and the full recipe. Milk-containing confectionery from China cannot be imported into Great Britain; check colours and labels before ordering. Cambridge China Bridge sources candy floss.
Candy floss duty: 8%
Read from the UK Trade Tariff on 30 September 2026, heading 1704 covers sugar confectionery without cocoa. This guide concerns spun-sugar candy floss. Candidate codes are 1704 90 99 99 for other confectionery containing 70% or more sucrose and 1704 90 99 19 for other confectionery below that threshold, including invert sugar expressed as sucrose. Both carry 8% duty from China, with no anti-dumping or countervailing duty and no suspension recorded.
The tariff attaches organic import control and a restriction on release into free circulation to both codes. Organic imports from China need a Great Britain certificate of inspection. For the food-entry restriction, have your broker confirm whether the Chinese product and recipe fall within the current high-risk list. Listed goods need pre-notification; ask your broker or the relevant port health authority to confirm applicable border checks and health entry documentation before release.
The table repeats the candidate codes for tub and bag formats; packaging alone does not establish the code. Confirm the commodity code from the recipe and sucrose analysis. The wider confectionery guide covers other sweets. Confirm the product’s VAT treatment with HMRC or your customs broker; see UK import duty and VAT.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Candy floss in tubs, sucrose 70% or more | 1704 90 99 99 | 8% | None |
| Other candy floss in tubs, sucrose under 70%, subject to recipe | 1704 90 99 19 | 8% | None |
Specify spun sugar and moisture protection
Describe the product as spun-sugar candy floss, rather than marshmallows. Agree the sugar composition, flavourings, colours, net fill, strand texture, pack dimensions and acceptable compression. Request the complete recipe, including carriers used in flavourings. Confectionery containing milk from China is prohibited from import into Great Britain, so a milk flavour name alone is insufficient to assess the recipe.
Approve samples in the final sealed tub or bag. Agree moisture-barrier packaging, seal integrity, storage conditions and evidence supporting shelf life. Compare texture after storage and transport simulation with the approved sample. Check additive suitability and any children's activity warning required for colours before approving artwork.
Worked duty example
Illustrative example, not a quote: Illustrative pallet order of sealed retail candy floss tubs under 1704 90 99 99, invoiced at £2,500 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,000. Duty at 8% is £320. Import VAT at 20% is charged on the customs value plus duty, £4,320, so it is £864. Import taxes total £1,184; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £320 of duty. The import duty and VAT guide explains each step. HMRC's VAT Notice 701/14 lists confectionery among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.
Inspection checklist
Texture: open samples from different cartons and check strand separation, collapse, sticky clumps, colour and flavour against the approved sample.
Seals: check tub rims, lids and bag seams for gaps, punctures and sugar trapped in seals; inspect cartons for dampness and crushing.
Labels: compare the English name, ingredients, emphasised allergens, net quantity, best-before date and UK business address with the approved recipe. Check colour warnings and keep net quantity visible alongside the food name.
Batch and fill: weigh sampled packs, match batch marks to production records and review foreign-body checks. Keep retained samples in their original sealed packaging.
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What goes wrong
Moisture entering through a weak seal can turn loose strands into sticky clumps. Carton pressure can flatten the product even when the pack looks intact. A sample packed differently from the shipment gives little assurance about arrival condition. Test the actual retail pack and agree acceptance criteria before production.
Recipe changes can introduce milk ingredients, different colours or undeclared allergens. Hold recipe and artwork approval together, and compare shipment samples with both. An organic claim also creates a documentation check. Resolve border-control applicability before dispatch, and use testing and certification support when laboratory checks are needed.
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.
Frequently asked questions
What is the UK import duty on candy floss from China?
The relevant other-confectionery lines, 1704 90 99 99 and 1704 90 99 19, both carry 8% duty from China in the supplied tariff reading. Confirm the recipe and sucrose content before declaring the code.
Can I import milk-flavoured candy floss from China?
Confectionery containing milk from China is prohibited from import into Great Britain. Obtain the complete flavouring composition; the flavour name alone does not establish whether milk is present.
How do I stop candy floss arriving sticky?
Approve moisture-barrier packaging and sealed shipment samples. Check seams and lids, test texture after storage and transport simulation, and agree rejection criteria for clumping and collapse.
Does organic candy floss need extra paperwork?
Organic products imported from China into Great Britain need a Great Britain certificate of inspection. Confirm the documentation with your organic control body and customs broker before dispatch.