Sourcing dried wood ear mushrooms from China

12% duty, with conditional processing relief

Read from the UK Trade Tariff on 16 October 2026, heading 0712 covers dried vegetables that are not further prepared. Dried wood ears have separate lines for qualifying treatment and other uses. The table repeats these lines to distinguish whole and cut buying formats; these are not separate tariff codes.

Chinese-origin wood ears under 0712 32 00 90 pay 12%. The processing line 0712 32 00 10 also has a 12% ordinary rate, with a 0% suspension under authorised use for qualifying treatment beyond simple retail repacking. Confirm eligibility with your customs broker before claiming relief. The supplied tariff record lists no anti-dumping or countervailing duty on either line.

Both lines carry organic import control. Organic consignments from China into Great Britain need a Great Britain certificate of inspection; confirm the paperwork with your customs broker and organic control body. Confirm the commodity code, especially for seasoned or otherwise prepared products. See dried vegetables for the wider heading.

Specify species, cut and rehydrated texture

Specify the wood ear species, whole ears or identifiable pieces, size grade, trimmed bases and acceptable breakage. Keep a sealed approval sample. Compare rehydrated samples for texture, retained grit and hard bases using the same preparation method.

Agree moisture, foreign matter and sulphite specifications, packaging liners and storage instructions before ordering. Ask for lot-linked pesticide residue, sulphite and microbiological test reports. Testing is a purchasing check here; importers remain responsible for ensuring food is safe and legal before import.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order: 5 tonnes of whole dried wood ear mushrooms under 0712 32 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 and rehydrated samples with the approved species, cut and texture; check hard bases and excess fragments.

Moisture and packing: check for dampness, mould, clumping and musty odours; inspect liners and seals for damage.

Foreign matter and reports: screen for grit, stones and insect fragments; match shipped lot codes to the agreed laboratory reports.

Labels and records: verify pack weights, lot identification and storage instructions. Confirm sulphite allergen labelling requirements with the relevant food authority. Include these checks in the inspection brief.

What goes wrong

A dry sample can hide grit and hard bases that become obvious after rehydration. Mixed grades create uneven texture, while excessive breakage leaves fragments instead of the agreed whole ears. Damp product or damaged liners can lead to mould and clumping in transit.

A bulk bag does not establish eligibility for processing relief. Simple retail repacking does not qualify for the processing line. Settle the intended treatment and customs arrangements before shipment, and keep supplier test reports tied to the actual shipment lots.

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.