Sourcing dried shiitake mushrooms from China

12% duty, with conditional processing relief

Read from the UK Trade Tariff on 16 October 2026, dried shiitake under heading 0712 carried 12% duty from China. The heading covers dried vegetables, whole, cut, sliced, broken or powdered, without further preparation. The supplied shiitake lines show no anti-dumping or countervailing duty.

Code 0712 34 00 31 has a 0% suspension under authorised use for whole mushrooms or identifiable slices or pieces receiving treatment beyond simple retail repacking. Other dried shiitake falls under 0712 34 00 39 at 12%. Have your customs broker confirm the intended processing and suspension eligibility before ordering.

The tariff attaches an organic import control. Organic consignments from China into Great Britain need a certificate of inspection for each consignment. Confirm the commodity code using the product form and intended use. See dried vegetables for the wider heading.

Specify caps, stems and drying

State whether you want whole caps, stem-on mushrooms, trimmed caps or slices. Agree cap diameter, thickness, colour, broken-piece allowance, stem content and moisture against an approved sample. Specify whether sulphites are used and request the drying method and packing materials.

Confirm applicable pesticide residue and food contaminant limits, and sulphite allergen labelling requirements, with the relevant food authority. Agree batch testing for residues, sulphites and microbiology, and keep the shipped lot linked to its report.

Worked duty example

Illustrative example, not a quote: 5 tonnes of retail-packed dried shiitake; illustrative figures only under 0712 34 00 39, invoiced at £40,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £42,500. Duty at 12% is £5,100. Import VAT at 20% is charged on the customs value plus duty, £47,600, so it is £9,520. Import taxes total £14,620; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £5,100 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

Grade: compare cap size, thickness, stems, colour and broken pieces with the approved sample.

Dryness: measure moisture against the agreed limit and examine packs for mould, clumping and damp odours.

Cleanliness: inspect for grit, stones, insect damage and fragments; rehydrate a sample to assess texture and sediment.

Packs and evidence: check seals, net weight, lot identity and storage wording; match the goods to their test reports and review declared sulphites.

What goes wrong

An attractive sample can hide a bulk lot with small caps, excess stems or crushed pieces. Moisture entering through weak seals can cause mould during transport. Check cartons from different parts of the shipment and record defects against the agreed specification.

Simple repacking does not qualify for the processing suspension. Do not base a retail order on a factory's promise of zero duty. Resolve the customs treatment before shipment, and keep doubtful or damaged lots separate while you investigate.

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.