Sourcing fruit-flavour powders from China
Formulated fruit-flavour bubble tea powders from China carry 8% to 12% UK duty on the relevant heading 2106 lines. Classify the complete recipe, including sugar, starch and milkfat, and check the import route before ordering a dairy-containing mix. Cambridge China Bridge sources formulated fruit-flavour bubble tea powders.
Duty depends on the powder recipe
Read from the UK Trade Tariff on 30 September 2026, heading 2106 covers food preparations not elsewhere specified or included. This guide concerns formulated fruit-flavour bubble tea powders, with the table showing possible classifications rather than interchangeable codes. The listed low-content branch carries 12%; the selected other-preparation lines carry 8%. Sugar type, sugar content, milkfat and starch determine the branch.
The selected lines show no anti-dumping or countervailing duty. Listed suspensions cover specified coconut milk or liquorice preparations, a cheese-containing powder and an aseptic tropical fruit mix. These descriptions do not provide a general suspension for fruit-flavour bubble tea powders, and the footnotes exclude mixtures containing the specified products. See the wider drinks guide for adjacent products.
The tariff attaches veterinary and organic controls to the selected lines, plus seal-product control to 2106 90 92 85. For organic versions, confirm certificate of inspection requirements with your customs broker or the relevant authority. Seal products for trade require a seal catch certificate and a qualifying exemption. Confirm control applicability with your customs broker using the complete ingredient origins and processing details. Confirm the commodity code from the recipe before ordering.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Fruit-flavour mixes meeting the low milkfat, sugar, glucose and starch conditions | 2106 90 92 85 | 12% | None |
| Milkfat below 26%; sugar 60% to below 70%; added cane or beet sugar at least 65% | 2106 90 98 42 | 8% | None |
| Milkfat below 26%; sugar 60% to below 70%; other added-sugar composition | 2106 90 98 43 | 8% | None |
| Milkfat below 26%; sucrose and isoglucose below 60% | 2106 90 98 49 | 8% | None |
| Milkfat below 26%; sucrose at least 70%; for the drink industry | 2106 90 98 53 | 8% | None |
Specify the fruit flavour and complete formulation
Specify the fruit flavour, actual fruit ingredients, sugar types, maltodextrin, starch, creamer composition, milkfat and every additive with its concentration. Agree the powder dose, water temperature, mixing method and whether the drink is prepared with water, milk or tea. Compare flavour, sweetness, acidity, colour, sediment and foam against an approved sample using the intended café recipe.
Check colours, sweeteners and preservatives against Great Britain authorisations and their conditions of use. For powders requiring reconstitution, additive maximum levels generally apply to the reconstituted food according to the label instructions, taking account of the minimum dilution factor, unless restrictions specify otherwise. Record the dilution instructions alongside the formulation.
For dairy-containing mixes from China, ask the broker to confirm import eligibility and whether the product is composite food. Medium-risk composite products containing milk need a composite product health certificate; exempt composite products still need the exporter's commercial document. Non-exempt composite products require advance import notification. Obtain a route decision before approving production.
Worked duty example
Illustrative example, not a quote: Illustrative order: 5 tonnes of formulated fruit-flavour bubble tea powder under 2106 90 98 49, invoiced at £24,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £25,500. Duty at 8% is £2,040. Import VAT at 20% is charged on the customs value plus duty, £27,540, so it is £5,508. Import taxes total £7,548; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,040 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: match the production batch to the approved formulation, including the sub-ingredients of creamer and flavour preparations; compare the batch certificate and agreed laboratory results.
Drink performance: prepare arrival samples using the agreed recipe and compare flavour, acidity, colour, dissolution and sediment against the retained sample.
Packing: check seals, moisture damage, caking, net weight and batch identification; assess whether the opened pouch closes properly during café use.
Labels: check the ingredient list against the recipe and confirm that allergens are listed and highlighted, including milk or soya where present. Follow the inspection guide when recording findings.
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What goes wrong
A fruit name can hide a mostly sugar-and-flavour formulation. A creamer substitution can introduce milk, change the import route and alter the drink's mouthfeel. Moisture causes hard lumps, while inconsistent dosing makes a batch seem too sweet or poorly soluble. Reject unapproved substitutions and investigate differences against retained samples.
A label approved for the sample may no longer match production, particularly after a colour, sweetener or creamer change. Keep the approved recipe, label artwork, preparation instructions and batch results together. Review any recipe change before dispatch and arrange testing and certification support for the agreed checks.
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 fruit-flavour bubble tea powder from China?
The relevant selected heading 2106 lines carry 8% or 12%. The complete formulation determines the code; the listed suspensions do not give these powders a general duty exemption.
Can I import a bubble tea powder containing milk from China?
Have your broker confirm eligibility and the import route before ordering. Medium-risk composite products containing milk need a composite health certificate; exemption depends on the specific product.
What should I check in a fruit-flavour powder sample?
Use your intended café recipe. Compare flavour, acidity, sweetness, colour, dissolution and sediment, then check the full recipe, creamer sub-ingredients and moisture-resistant packing.
Do bubble tea powder labels need to show milk allergens?
Yes, where milk is an ingredient. Allergens must appear in the ingredients and be highlighted using a different font, style or background colour. Check creamer sub-ingredients rather than relying on its trade name.