Sourcing drinking chocolate powder from China
Drinking chocolate powder from China carries 8% duty for cocoa drink preparations; sweetened cocoa powder ranges from 8% to 8% plus £35 per 100 kg. Classification depends on the recipe and pack format. Powders containing dairy products cannot be imported from China into Great Britain. Cambridge China Bridge sources drinking chocolate powder.
Duty depends on the recipe and packaging
Read from the UK Trade Tariff on 4 October 2026, heading 1806 covers chocolate and other food preparations containing cocoa. Relevant lines include sweetened cocoa powder and preparations containing cocoa for making beverages. The latter carry 8% duty from China. Sweetened cocoa powder carries 8% below 5% sucrose, with additions of £21 per 100 kg from 5% to under 65%, £26 from 65% to under 80%, and £35 at 80% or above.
The selected lines show no anti-dumping or countervailing duty and no suspension. The tariff attaches veterinary control, restriction on entry into free circulation and organic import control. Have your customs broker confirm which requirements apply to the Chinese recipe, including any health entry document or organic certificate of inspection. These tariff flags do not establish that a particular formulation is admissible.
Give your broker the complete recipe, sugar composition and immediate pack weight before confirming the commodity code. The tariff sugar bands include invert sugar and isoglucose expressed as sucrose. Unsweetened cocoa powder falls outside this heading. See the wider chocolate and cocoa guide for other products.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Sweetened cocoa powder, no sucrose or under 5% sucrose | 1806 10 15 00 | 8% | None |
| Sweetened cocoa powder, 5% to under 65% sucrose | 1806 10 20 00 | 8% + £21.00 per 100 kg | None |
| Sweetened cocoa powder, 70% to under 80% sucrose | 1806 10 30 10 | 8% + £26.00 per 100 kg | None |
| Sweetened cocoa powder, 65% to under 70% sucrose | 1806 10 30 90 | 8% + £26.00 per 100 kg | None |
| Sweetened cocoa powder, at least 80% sucrose | 1806 10 90 00 | 8% + £35.00 per 100 kg | None |
| Cocoa drink preparations, immediate packs not exceeding 1 kg | 1806 90 70 10 | 8% | None |
| Other cocoa drink preparations | 1806 90 70 90 | 8% | None |
Specify the powder and how it makes a drink
Specify cocoa powder content, cocoa fat, sugar composition, flavourings, any milk ingredients and allergen status. State whether the customer adds water or milk, and agree preparation instructions. Compare samples using the intended liquid and mixing method, checking sweetness, cocoa flavour, grittiness, sediment and lumps. Agree pack size, moisture protection, resealing and remaining shelf life on arrival.
Resolve milk ingredients before approving the recipe. Official guidance prohibits dairy products from China and products containing them. A powder intended to be mixed with milk after purchase differs from a powder that already contains milk. Check the label against the complete recipe; allergens must be highlighted and listed in the ingredients.
For an organic order, confirm the certification route before approving organic artwork. The certificate of inspection is issued by the exporter’s control body in the country of export.
Worked duty example
Illustrative example, not a quote: Illustrative trial order: 100 kg of milk-free drinking chocolate preparation in retail packs under 1806 90 70 10, invoiced at £3,000 free on board, with £100 of freight and insurance to the UK. The customs value is £3,100. Duty at 8% is £248. Import VAT at 20% is charged on the customs value plus duty, £3,348, so it is £669.60. Import taxes total £917.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £248 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 production batch with the approved specification and composition results, especially cocoa, sugar and any undeclared milk ingredient.
Mixing: prepare sampled powder as instructed and compare flavour, colour, lumps and sediment with the approved sample.
Packaging: check seals, dampness, caking, foreign matter, pack weight and whether resealable closures work.
Labels: compare ingredients and highlighted allergens with the recipe, and check batch identification and date printing against the agreed artwork. Define the sampling scope in your inspection brief.
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What goes wrong
A sample mixes smoothly but the production batch settles or forms lumps. Moisture entering through weak seals can leave powder caked on arrival. Compare production samples with the approved sample before dispatch, and agree how damaged or damp packs will be assessed.
Recipe changes can alter the tariff classification or sugar band. Adding milk powder creates an import admissibility problem, while incomplete allergen labels create a separate selling problem. Check composition before ordering. Confirm the product’s VAT liability with HMRC or your customs broker rather than copying the treatment of chocolate confectionery. See UK import duty and VAT.
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.
Frequently asked questions
What is the UK import duty on drinking chocolate powder from China?
Cocoa drink preparations carry 8%. Sweetened cocoa powder carries 8%, with an additional £21, £26 or £35 per 100 kg depending on the tariff sugar band.
Can I import drinking chocolate powder containing milk from China?
Powder containing dairy products cannot be imported from China into Great Britain. Check the complete recipe before ordering, including milk powder in compound ingredients.
How do I check whether the powder mixes properly?
Prepare production samples using the intended water or milk and the agreed instructions. Compare lumps, grittiness, sediment, colour and flavour with the approved sample.
Does drinking chocolate powder have the same VAT treatment as chocolate bars?
Not necessarily. Ask HMRC or your customs broker to confirm whether the actual product has the same VAT treatment as chocolate confectionery.