Sourcing confectionery flavours from China
Confectionery flavour concentrates from China carry 0% UK duty under the food-industry line of heading 3302. Use permitted food flavourings and check animal-derived ingredients before ordering: dairy products from China are prohibited. Cambridge China Bridge sources confectionery flavour concentrates.
Duty on confectionery flavour concentrates
Read from the UK Trade Tariff on 2 October 2026, heading 3302 covers industrial mixtures based on odoriferous substances. Confectionery flavour mixtures belong to its food-industry branch, with candidate code 3302 10 90 00. The table shows different product forms under that same line. For the wider heading context, see our bakery flavour concentrates guide.
The supplied tariff record shows 0% duty for goods from China, with no anti-dumping or countervailing measure and no suspension listed. It attaches veterinary control to this line. Where veterinary checks apply, consignments must enter through an approved border control post for the commodity. Dairy products from China are prohibited, regardless of their original source. Ask your broker to confirm ingredient eligibility and the applicable certification and entry-document requirements before shipment.
The record also lists export restrictions concerning mercury and goods for torture or repression; these are export entries, rather than import permissions for food flavourings. Give your broker the composition, carrier and confectionery use to confirm the commodity code. Do not select a drink-industry or perfumery line simply because the concentrate contains alcohol or smells similar.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Water-soluble confectionery flavour mixtures | 3302 10 90 00 | 0% | None |
Specify the flavour in the finished sweet
Describe the intended product: boiled sweets, gummies, chocolate fillings or chewing gum. Specify the flavour profile, carrier, liquid or powder form, solubility, colour and agreed addition point. Approve the concentrate in your actual recipe, using your cooking, cooling and storage process. A neat aroma sample does not establish how the finished sweet will taste.
Obtain the ingredient specification, allergen information, animal-origin declaration and batch certificate of analysis. Food flavourings must use permitted substances and preparations. The official flavourings register identifies permitted flavourings and their authorisation terms. Check the proposed confectionery use against those terms before approving the formula.
Agree acceptance criteria for flavour strength, aftertaste, dispersibility and stability. For powders, specify moisture sensitivity and resistance to caking; for liquids, specify separation and sediment criteria. Agree sealed packaging, storage instructions and a retained reference sample. Use testing and certification support to define the checks appropriate to the formula.
Worked duty example
Illustrative example, not a quote: Illustrative order: 2 tonnes of confectionery flavour concentrate in 25 kg drums under 3302 10 90 00, invoiced at £28,000 free on board, with £1,600 of freight and insurance to the UK. The customs value is £29,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £29,600, so it is £5,920. 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 product name, formula revision and batch identification on the containers to the specification and certificate of analysis.
Performance: compare a batch sample with the approved reference in the intended sweet recipe, checking flavour after cooking, cooling and storage.
Condition: inspect seals, leakage, sediment, separation and colour; check powder bags for moisture damage, lumps and foreign material.
Documents: check the ingredient and allergen information against the approved formula, including carriers and animal-derived components. Follow our quality inspection guide when agreeing the inspection brief.
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What goes wrong
A concentrate can smell correct but lose its flavour during sweet cooking, leave a bitter aftertaste or separate in a chocolate filling. Powder can cake during transport or disperse unevenly. Compare bulk samples in the finished recipe before releasing the batch, and investigate differences against the retained reference.
A cream or butter flavour name does not establish whether the formula contains dairy. Dairy products from China are prohibited even when their original source is elsewhere. Obtain the actual ingredient origins before ordering, and ask your broker to resolve the veterinary control rather than treating zero duty as import approval.
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 confectionery flavour concentrates from China?
The supplied tariff record shows 0% under food-industry code 3302 10 90 00, with no anti-dumping or countervailing measure listed. Confirm the code for the actual formulation.
Can I import cream flavour concentrate from China?
Check the ingredients, not the flavour name. Dairy products from China are prohibited regardless of their original source. Ask your broker to establish whether the concentrate contains dairy and whether it is eligible.
How do I check whether a flavouring is permitted?
Check the official flavourings register and its authorisation terms against the supplier's ingredient specification and your intended confectionery use.
What should I test before buying a confectionery flavour concentrate?
Test it in your actual sweet recipe. Compare flavour after cooking and storage, aftertaste, colour, dispersibility and separation with the approved reference.