Sourcing fresh lentils from China

Fresh lentils: 10% duty

Read from the UK Trade Tariff on 29 September 2026, heading 0708 covers fresh or chilled leguminous vegetables, shelled or unshelled. Fresh lentils fall within the residual other-vegetables line, 0708 90 00 90, carrying 10% duty for goods from China. The buying formats in the table share this tariff line; they are not separate commodity subdivisions.

The supplied tariff record lists no anti-dumping or countervailing duty and no suspension for this line. It attaches import control of organic products. For organic supply, the inspection certificate is issued by the exporter’s control body in the country of export. Confirm the organic import requirements and consignment paperwork with your customs broker before shipment.

Confirm the commodity code against the species, product condition and processing description. This guide concerns fresh lentils, rather than dried lentils or sprouts. The fresh peas and beans guide covers the wider heading.

Specify immature lentils and chilled handling

Identify the crop as lentils and agree whether the order is shelled seeds or whole pods. Request photographs of the harvested product and an approval sample. Specify maturity, tenderness, colour, acceptable damaged material, foreign matter and net pack weight. Avoid a purchase description that says only green pulses.

Agree pre-cooling, protective packaging, the transport temperature and arrival acceptance criteria with the supplier and carrier. Ask for handling records and a trial shipment before committing to repeat supply. Fresh produce must meet quality and labelling requirements. Check the plant health risk category with APHA before shipment; official guidance says risk categorisations may change.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of chilled, shelled lentils for a food wholesaler under 0708 90 00 90, invoiced at £18,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £21,500. Duty at 10% is £2,150. Import VAT at 20% is charged on the customs value plus duty, £23,650, so it is £4,730. Import taxes total £6,880; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,150 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 maturity: compare pods or shelled lentils with the approved sample; check for hard, drying seeds and mixed crops.

Condition and handling: check temperature records, condensation, crushed packs, mould, slime, discolouration and abnormal odour on arrival.

Weight and traceability: weigh sampled packs and match carton identification to the invoice, packing list and supplier batch records.

Residues: obtain a lot-linked pesticide residue report against GB maximum residue levels. Use the inspection guide to agree sampling and record defects.

What goes wrong

A supplier may interpret fresh lentils as dried green lentils, sprouting seed or another green pulse. Photographs alone can hide maturity differences. Keep the product description and approved sample together, and agree what happens if the shipped crop or condition differs.

Warm handling, wet packs and crushing can leave a shipment unsuitable for the intended buyer even when the departure sample looked acceptable. Record arrival condition before redistribution, retain samples where practical and separate suspect batches while checking the cause with the supplier.

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.