Sourcing dried tremella mushrooms from China

12% duty, with a conditional processing suspension

Read from the UK Trade Tariff on 30 September 2026, heading 0712 covers dried vegetables, whole, cut, sliced, broken or powdered, but not further prepared. Dried tremella sits within the jelly fungi lines. Code 0712 33 00 90 carries 12% duty for goods from China. The table shows whole and piece formats under the same applicable codes.

Code 0712 33 00 10 has a 12% base duty and an autonomous suspension to 0% for dried whole mushrooms or identifiable slices or pieces imported for treatment beyond simple repacking for retail sale. The suspension excludes processing by retail or catering undertakings. The supplied tariff facts show no anti-dumping or countervailing duty on either tremella line.

Both lines carry an organic-products import control. Organic consignments from China to Great Britain need a certificate of inspection, and the importing company must be based and certified in the UK. Confirm the processing route, suspension and organic documents with your customs broker before shipment. Use finding your commodity code, and see the dried wood ear guide for the wider heading.

Specify the dried silver ear and its intended use

Describe the goods as dried tremella or silver ear mushrooms, rather than simply dried mushrooms. Agree whole clusters or pieces, size grading, colour range, removal of the hard base, acceptable breakage and foreign matter. Keep an approved sample and agree moisture and packaging specifications before production.

Ask the supplier to disclose sulphur treatment and other additives. Agree batch tests for pesticide residues, sulphites and microbiology, with reports linked to the shipped lot. Confirm with the relevant food safety authority the GB pesticide residue limits applicable to dried vegetables, and the additive limits and allergen labelling rules applicable to sulphur dioxide use.

Record whether the order is for retail sale, repacking or further food manufacturing. Bulk packaging alone does not establish eligibility for the processing suspension. For organic goods, arrange the certificate of inspection and importer certification before dispatch.

Worked duty example

Illustrative example, not a quote: 5 tonnes of whole dried tremella for retail sale; illustrative only under 0712 33 00 90, 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

Identity and grade: compare dry clusters and rehydrated samples with the approved sample; check hard bases, broken pieces, colour and texture.

Dryness and condition: check moisture against the agreed specification, musty smells, mould, insects and grit; inspect inner bags and cartons for dampness.

Batch evidence: match carton and bag lot codes to residue, sulphite and microbiological reports; check that the reports describe tremella and the actual shipment.

Packing and labels: check seals, net weight, English food information, storage instructions and the UK business address. Review sulphite allergen information against the test results. Arrange quality inspection around these checks.

What goes wrong

An approved whole-cluster sample can become an order dominated by fragments or hard bases. Damp packing can leave the shipment musty or mouldy. An unusually pale appearance does not establish food safety, so assess sulphites through testing rather than colour alone.

Customs problems arise when a buyer assumes any bulk order qualifies for suspended duty, although it will only be repacked or processed by a catering business. Organic claims can also arrive without the corresponding import documents. Settle the intended use and paperwork before releasing the shipment.

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.