Sourcing canned lentils from China

Duty and classification for canned lentils

Read from the UK Trade Tariff on 30 September 2026, heading 2005 covers vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen. For plain canned lentils, 2005 99 80 98 is the candidate line. The table also shows mixtures and homogenised preparations, whose classification needs separate confirmation. The listed rates are all 16%, with no recorded anti-dumping or countervailing duty.

No suspension is recorded for the plain-lentil line. The suspension attached to the vegetable-mixture line is restricted to the specified fermented cabbage preparation, rather than lentil mixtures. The tariff attaches veterinary control and organic import control to the selected lines. Ask your customs broker to confirm veterinary requirements against the complete recipe. For organic goods from China, confirm consignment requirements with your broker and organic control body; imports must use the recognised organic registers, and the exporter's control body issues the inspection certificate.

Give your broker the lentil variety, complete ingredients, preservation method and product presentation to confirm the commodity code. Do not assume a smooth lentil preparation qualifies as homogenised vegetables. For the wider heading, see canned chickpeas.

Specify lentil texture, drained yield and processing

Specify the lentil variety, whole or split grains, colour, firmness after draining, acceptable broken grains and the intended use. Approve a sample in the actual recipe: lentils intended for salads need a different texture from lentils intended for purée. Agree salt, seasonings, net quantity, drained weight, can format and remaining shelf life on arrival.

Request the factory's validated heat-process records and batch incubation results. Low-acid canned vegetables depend on a validated heat process for commercial sterility. Match the records to the recipe and can format being ordered. Agree the internal lining and ask for checks on corrosion in retained samples.

Worked duty example

Illustrative example, not a quote: Illustrative consignment of plain canned lentils for catering stock under 2005 99 80 98, invoiced at £16,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £18,500. Duty at 16% is £2,960. Import VAT at 20% is charged on the customs value plus duty, £21,460, so it is £4,292. Import taxes total £7,252; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,960 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Drained yield: drain and weigh sampled cans against the label and purchase specification. Check whether excess liquid is replacing lentils.

Texture and recipe: compare opened samples with the approved sample for firmness, broken skins, colour, salt and seasoning. Check the texture in the intended dish.

Can integrity: inspect seams, leaks, swelling, seam-area dents and internal corrosion. Match can and carton batch marks to processing and incubation records.

Labels: lentils packed in liquid must show drained net weight. Check ingredients, best-before date and the UK food business address against the approved artwork. Use the quality inspection guide to define the inspection scope.

What goes wrong

Lentils can arrive soft and broken despite looking acceptable through the packing liquid. Excess liquid reduces usable yield. Recipe changes can alter flavour, texture and classification, while poorly controlled processing or damaged seams can produce swollen or leaking cans.

Approve drained samples before production and compare samples from the shipped batch on arrival. Hold leaking or swollen cans apart for investigation. Check batch records and retained samples before accepting an explanation, and resolve label or organic-document discrepancies before dispatch.

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.