Sourcing dried lentils from China

Zero duty on dried lentils

Read from the UK Trade Tariff on 30 September 2026, heading 0713 covers dried shelled leguminous vegetables, whether or not skinned or split. Lentils fall under 0713 40 00 00 and carry 0% duty from China. No anti-dumping or countervailing duty or suspension is recorded for this line. The table shows different lentil forms sharing the same commodity code.

The tariff attaches import control of organic products. Organic lentils imported from China into Great Britain require a GB certificate of inspection, issued by the exporter's control body in the country of export. An approved UK organic control body must certify the importing business and food. Confirm the full organic clearance requirements with your customs broker before shipment. Confirm the VAT treatment of dried lentils sold as food with HMRC or your customs broker.

Confirm the commodity code against the actual goods and intended use, especially if the lentils are prepared or intended for sowing. See the wider dried beans and pulses guide for other products within the heading.

Specify lentil colour, form and cooking performance

Specify green, brown or red lentils, whole or split, and whether skins are retained. Agree grain size, moisture, damaged and discoloured grains, foreign matter and packaging against an approved sample. For split lentils, distinguish the intended halves from unwanted fragments and powder.

State that the lot is for cooking. Compare cooked samples for texture, even softening and whether the lentils hold their shape or break down for soup. Agree sampling and lot-specific pesticide residue testing against GB maximum residue levels. For retail packs, settle the English product name, net weight, storage instructions and UK business address before printing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of dried lentils for cooking under 0713 40 00 00, invoiced at £24,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £26,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £26,500, so it is £5,300. 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. 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

Identity and grade: compare samples from different bags with the approved colour, size and whole or split form; record damaged grains, skin fragments and excess powder.

Moisture and pests: measure moisture across the lot against the contract, and inspect for musty smells, mould, live insects and insect holes.

Cleaning and cooking: screen for stones, soil and other seeds; cook representative samples using the agreed method and compare texture and even softening.

Bags and documents: check seals, cleanliness, net weight and lot codes against the residue report and packing list; for organic goods, match the certificate of inspection to the shipment.

What goes wrong

A colour sample can conceal mixed sizes, excessive fragments or stones. Whole lentils with uneven grain size can cook inconsistently, while excess powder changes the texture of split-lentil dishes. Record acceptance criteria in the order and inspect the packed lot through quality inspection.

Moisture and damaged bags can leave lentils musty or mouldy on arrival. Keep affected stock separate while investigating and compare arrival samples with retained shipment samples. For organic orders, confirm certification and certificate arrangements before loading rather than relying on an organic statement on the supplier's invoice.

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.