Sourcing dark chocolate couverture from China

Duty, format and ingredient controls

Read from the UK Trade Tariff on 8 November 2026, heading 1806 covers chocolate and other food preparations containing cocoa. Bulk dark couverture with at least 31% cocoa butter in packs exceeding 2 kg falls within 1806 20 10 90, subject to the full tariff description. Smaller blocks and other shapes need separate classification. The table includes ingredient formats and finished chocolates made from couverture. Confirm the commodity code; see the wider chocolate guide for other products.

The selected lines carry 8% duty for goods from China. The supplied snapshot records no anti-dumping or countervailing duty and no suspensions for these lines. Duty does not establish import eligibility: official confectionery guidance prohibits confectionery from China that contains milk. Check whether the proposed dark recipe contains milk powder, whey, butter or other dairy ingredients before ordering.

The UK Trade Tariff attaches Veterinary control, Restriction on entry into free circulation and Import control of organic products. Food containing dairy requires assessment under animal-product import guidance; the China milk prohibition is particularly relevant. Higher-risk non-animal foods must enter through authorised border control posts. The importer should ask their customs broker to confirm whether the food-entry restriction applies to the precise Chinese recipe and what documents are required.

Specify cocoa butter and tempering behaviour

For sales in England, the couverture definition requires at least 35% total dry cocoa solids, including at least 31% cocoa butter and 2.5% dry non-fat cocoa solids. Obtain separate figures for cocoa butter and total cocoa solids. A supplier's headline cocoa percentage does not answer both questions. Agree sugar content, emulsifiers, any other vegetable fats and the complete allergen declaration.

Specify drops or blocks, flavour, particle texture and flow behaviour for your intended moulding or enrobing process. Trial the sample on your own equipment and agree a tempering procedure, setting behaviour, gloss and release from moulds. Record acceptable bloom, pack integrity, remaining shelf life and transport conditions against an approved sample.

For organic imports from China into Great Britain, obtain a certificate of inspection for each consignment and check the exporter's control body and export country against the non-UK organic registers. Discuss these checks with your customs broker before shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 tonnes of bulk dark chocolate couverture under 1806 20 10 90, invoiced at £9,288 free on board, with £3,000 of freight and insurance to the UK. The customs value is £12,288. Duty at 8% is £983.04. Import VAT at 20% is charged on the customs value plus duty, £13,271.04, so it is £2,654.21. Import taxes total £3,637.25; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £983.04 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 composition report with the agreed cocoa butter, cocoa solids and sugar specification; check dairy ingredients and allergen information.

Performance: temper a retained sample and check flow, setting, gloss, snap and mould release against the approved sample.

Arrival: inspect sealed packs for bloom, fused drops, moisture, foreign odours and damage; review transport temperature records.

Labels: check the product name, composition claims, allergens and batch details against the approved artwork. Use the inspection guide to organise acceptance checks.

What goes wrong

A dark label can hide a dairy-containing recipe that cannot be imported from China. A high cocoa percentage can also conceal insufficient cocoa butter for the couverture definition. Obtain the complete recipe and separate composition results before approving the product name or shipment.

An attractive sample can behave differently during production because its flow and tempering characteristics do not suit your process. Heat exposure can leave fused drops and bloom on arrival. Agree a production trial and transport conditions, then hold affected stock for assessment rather than accepting it from appearance alone.

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.