Sourcing compounded smoke flavourings from China

Duty on compounded food smoke flavourings

Read from the UK Trade Tariff on 2 October 2026, heading 3302 covers mixtures based on odoriferous substances used as industrial raw materials. Its food-industry line, 3302 10 90 00, carries 0% duty for goods from China, with no anti-dumping or countervailing measure or suspension recorded. The table shows different product forms sharing this food-industry code.

The UK Trade Tariff attaches veterinary control to this line. For a formula from China containing animal-derived ingredients, ask your customs broker to confirm the applicable requirement before shipment. If classified as a low-risk composite product, it must travel with an exporter’s commercial document. The snapshot also records export-control entries for mercury and goods for torture and repression; ask the broker to assess their relevance to the actual goods.

Give your broker the complete formula, carrier, physical form and intended food use to confirm the commodity code. Do not classify a finished seasoning solely from its smoky taste. For other food flavour blends within the heading, see savoury flavour concentrates.

Specify the smoke component and food application

Smoke flavourings need authorisation before they can be placed on the market in Great Britain, and authorisations are applicant specific. Ask the supplier to identify the smoke primary product, its manufacturer and authorisation holder, and provide documents connecting it to the blend offered. Check the intended food application before approving a sample.

For derived smoke flavourings, maximum levels must be adjusted to account for the primary product used. Ask for its proportion in the blend and a proposed dosage for your finished food. Specify the carrier, liquid or powder form, smoke intensity, bitterness, colour, solubility, allergen information and storage conditions. Trial the sample in your actual sauce, snack coating or meat preparation after processing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 kg of compounded liquid food smoke flavouring under 3302 10 90 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the shipment’s formula revision, smoke-component documents and batch analysis certificate to the approved specification.

Performance: compare the retained sample with the delivered batch in the same food base, checking smoke intensity, bitterness and colour after processing.

Physical condition: check liquids for separation or unexpected sediment, and powders for caking, moisture ingress and uneven dispersion.

Packaging: check seals, leakage, net contents, batch identification and storage instructions before accepting stock.

What goes wrong

A supplier’s generic food-grade statement leaves the smoke component unidentified, or the paperwork relates to another product. A carrier or smoke-source substitution can also change the flavour and make the approval documents difficult to match. Hold the order until the supplier explains the formula and supporting documents.

A neat sample can smell acceptable while tasting harsh after cooking, staining a pale sauce or dispersing poorly in a dry coating. Approve the blend in the finished food and keep a retained reference. Agree how the factory will report changes to the smoke component, carrier and manufacturing process before repeat production.

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.