Sourcing canned mushrooms from China
Mushrooms and truffles preserved otherwise than by vinegar from China, including canned button mushrooms, sliced mushrooms in brine and preserved shiitake, pay 0% UK duty on all 4 lines of heading 2003, with no anti-dumping duty. Canned foods must meet the tin limit in the contaminants regulation, and preserved mushrooms are generally zero-rated for VAT.
Canned and jarred button mushrooms, shiitake and other preserved mushrooms from China pay 0% UK duty. Tin limits, can checks and food rules explained.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 2003 covers mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid: mushrooms of the genus Agaricus, provisionally preserved and completely cooked or other, truffles, and other mushrooms. All 4 lines carried 0% on goods from China, with no anti-dumping measure and no tariff suspension; organic goods carry the organic import control.
Mushrooms in vinegar are heading 2001 (see our pickles guide), dried mushrooms are 0712 (see our dried vegetables guide), and brined mushrooms not ready to eat are 0711, so confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Agaricus, provisionally preserved, completely cooked | 2003 10 20 00 | 0% | None |
| Agaricus, other (canned button mushrooms) | 2003 10 30 00 | 0% | None |
| Truffles | 2003 90 10 00 | 0% | None |
| Other mushrooms (shiitake, straw, oyster) | 2003 90 90 00 | 0% | None |
Food safety
Retained Regulation (EC) No 1881/2006 sets a maximum level for tin in canned foods, and limits for other contaminants, so ask for tin, lead and cadmium results on the production batch. Pesticide residues must be within GB maximum residue levels, and retail tins and jars need labelling under retained Regulation (EU) No 1169/2011, including drained weight.
Low-acid canned foods depend on the thermal process for safety, so ask for the process validation and check the cannery's seam inspection records.
Specifying canned mushrooms
Specify species and grade (whole, sliced, stems and pieces), size, drained weight and fill, brine salt and additives, can or jar size and lacquer, label, carton marks, and shelf life.
Worked duty example
An invented example rather than a quote: 18 tonnes of canned whole button mushrooms (Agaricus) in 400 g tins, commodity code 2003 10 30 00, bought for £16,000 free on board with £2,400 of freight and insurance, so the customs value is £18,400. The duty rate is 0%, so no duty is due, and preserved mushrooms are food, which is generally zero-rated for VAT under VAT Notice 701/14, so no import VAT is due either. Check the liability for any product sold as a snack or confectionery. The duty and VAT guide walks through the calculation.
Inspection checklist
Contents: open sampled cans to check drained weight, grade, colour, texture, foreign matter and brine clarity against the specification.
Cans: check double seams for defects, blown or dented cans, lacquer condition and code marking.
Documents: check tin and contaminant results, pesticide results, process records and label approval.
What goes wrong
Canned mushroom orders fail on drained weight, cans and contaminants. Cans are short of the declared drained weight, stems and pieces are mixed into whole grade, cans dent or blow in transit, and tin levels are high in cans stored too long.
Check drained weight and seams on samples and collect contaminant results. See our quality inspection guide.
Cambridge China Bridge sources canned mushrooms for UK food service and own-label buyers, checking the cannery's records first. See factory verification.
Frequently asked questions
What is the UK import duty on canned mushrooms from China?
Read from the UK Trade Tariff on 27 September 2026, canned button mushrooms under 2003 10 30 00 carried 0% from China, with no anti-dumping duty.
Are mushrooms in vinegar in the same heading?
No. Mushrooms in vinegar are heading 2001.
Is there a tin limit for canned mushrooms?
Yes. Retained Regulation (EC) No 1881/2006 sets a maximum level for tin in canned foods.
Are canned mushrooms zero-rated for VAT?
Preserved mushrooms are food and generally zero-rated under VAT Notice 701/14.