Sourcing compound chocolate coatings from China

Duty on compound chocolate coatings

Read from the UK Trade Tariff on 4 October 2026, heading 1806 covers chocolate and other food preparations containing cocoa. Its bulk chocolate flavour coating branches distinguish sucrose below 70% from sucrose at or above 70%. The bulk branches cover blocks weighing more than 2 kg or bulk forms in immediate packings exceeding 2 kg. The small-pack rows shown are possible alternatives requiring classification confirmation.

The selected lines carry 8% duty on goods from China, with no anti-dumping or countervailing duties and no suspensions recorded. The tariff attaches veterinary control, restriction on entry into free circulation and organic import control. Ask your customs broker to confirm their application to the Chinese recipe, including veterinary documents or exemptions and any common health entry document. Restricted foods must enter through designated border control points; organic goods from China require a Great Britain certificate of inspection.

Give your broker the complete recipe, sucrose calculation, animal ingredients, product form and immediate pack weight to confirm the commodity code. A commercial description such as compound coating is insufficient on its own. For other products within the heading, see chocolate and cocoa products.

Specify the fat system and coating performance

Specify each vegetable fat, cocoa powder, cocoa butter, milk ingredient, sugar and emulsifier. Record ingredient proportions, allergen status, pack format, shelf life and storage conditions. Agree melting instructions, working viscosity, setting behaviour, coating thickness and compatibility with the biscuit, cake or confectionery being coated. Approve a sample on your own production equipment.

Confirm with the relevant food authority whether names such as chocolate and milk chocolate are appropriate for the composition. Check the proposed sales name against the cocoa, cocoa butter and milk contents and the vegetable fats used. Ask that authority to confirm the applicable food-information and allergen labelling requirements, including those relevant to milk, soya and nuts.

For milk-containing composite recipes, the country of origin must be approved for the relevant animal products. Ask your broker to verify the Chinese product's eligibility, milk origin and treatment before ordering. If the product qualifies for exemption from composite-food import controls, it must still travel with a commercial document from the exporter.

Worked duty example

Illustrative example, not a quote: Illustrative trial batch of bulk coating drops shipped as consolidated cargo under 1806 20 80 19, invoiced at £3,000 free on board, with £100 of freight and insurance to the UK. The customs value is £3,100. Duty at 8% is £248. Import VAT at 20% is charged on the customs value plus duty, £3,348, so it is £669.60. Import taxes total £917.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £248 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

Recipe: compare the batch specification and analysis with the approved fat, cocoa, sugar and milk composition; investigate substitutions.

Performance: melt a retained sample using the agreed method, then check flow, coverage, setting, adhesion and mouthfeel on your intended product.

Condition: check for bloom, fused drops, graininess, unusual odours, damaged liners and signs of moisture or heat exposure.

Labels and records: compare the sales name, ingredients, allergens, batch identity and storage instructions with the agreed artwork and accompanying documents.

What goes wrong

A substituted fat can change setting, mouthfeel and compatibility with the coating line. Samples that look acceptable in a bag may produce uneven coverage or a soft finish on the buyer's product. Heat exposure can leave fused drops or bloom. Keep an approved sample and compare the arrival batch under the same processing conditions.

A supplier's use of the word chocolate does not establish that the proposed sales name is appropriate; confirm it with the relevant food authority against the actual recipe. Milk ingredients can also change the import checks. Resolve the recipe, sales name and border paperwork before dispatch, and use the quality inspection guide to agree the arrival checks.

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.