Sourcing food-grade lactase from China

Zero duty and a veterinary-control flag

Read from the UK Trade Tariff on 4 November 2026, heading 3507 covers enzymes and prepared enzymes not elsewhere specified or included. Food-grade lactase preparations should be checked against the residual line, 3507 90 90 90. The table shows different product forms against that same tariff line, rather than separate lactase subheadings. See the wider enzymes guide.

The supplied tariff data shows 0% duty for goods from China, no anti-dumping or countervailing measure and no suspension. It attaches a veterinary control to the residual line. The importer should confirm the requirement with their customs broker using the enzyme source and full formulation; the flag alone does not establish the documents needed for a particular lactase preparation.

Food enzymes fall under the food-enzyme regulation described in our published enzymes guide. Official guidance says initial food-enzyme authorisations have not yet been made and approval before use is not required under that regime until they are. Confirm the treatment of the particular enzyme and intended use with the Food Standards Agency before ordering. Supply the composition and intended use when confirming your commodity code.

Specify lactase activity and the intended process

Specify whether you need powder, granules or liquid, the production organism and strain, and every carrier and preservative. State the intended food process, substrate, operating temperature and acidity. Request a sample for a trial in your own milk or other intended food matrix rather than accepting an activity figure alone.

Agree activity units, assay substrate, method and measurement conditions, with the same method on the batch certificate of analysis. Set acceptance criteria for microbiology, heavy metals and retained activity after transport. Agree storage conditions, packing and remaining shelf life at arrival. Arrange testing and certification support around the agreed specification.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 kg of food-grade lactase powder for a production trial under 3507 90 90 90, invoiced at £2,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £3,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,800, so it is £760. 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 example assumes the standard rate. Lactase for culinary use is zero-rated as a food ingredient under HMRC's VAT Notice 701/14; check the rate for other grades.

Inspection checklist

Identity: match the batch certificate, production strain and full formulation to the approved sample and purchase specification.

Activity: test an arrival sample using the agreed assay, then check performance in the intended food process.

Condition: check seals, leaks, powder caking and any available temperature records against the agreed transport conditions.

Documents: match batch markings, storage instructions and shelf-life information to the certificate; check that the customs broker has resolved the veterinary-control flag.

What goes wrong

Activity results can disagree when supplier and buyer use different assay methods. A preparation that performs in the supplier's test may disappoint under the buyer's process conditions. Heat exposure during transport can reduce activity, while an undeclared carrier change can make the delivered formulation differ from the approved sample.

Keep an approved sample, compare arrival results using the same assay and record the production-trial outcome before accepting repeat supply. Hold a lot for investigation if identity, formulation or activity differs from the specification. A food-grade description alone should not replace the batch evidence.

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.