Sourcing fresh yuzu from China

Fresh yuzu classification and UK duty

Read from the UK Trade Tariff on 7 October 2026, heading 0805 covers citrus fruit, fresh or dried. The supplied facts do not name yuzu separately. Other citrus under 0805 90 00 90 carries 12% duty on goods from China, with no recorded anti-dumping or countervailing duty and no suspension. Treat this as a proposed classification pending confirmation.

The table includes neighbouring products for classification comparison, not interchangeable yuzu codes. Citron and fresh limes carry 12%; fresh lemons have a 6% base rate and a 0.00 % autonomous suspension. The proposed yuzu line attaches organic import control. Confirm the applicable certification and certificate-of-inspection requirements with your customs broker before ordering organic fruit. The exporter's control body issues the certificate of inspection.

Confirm the botanical identity and fresh whole-fruit presentation using our commodity code guide. Do not select a lemon code merely because a supplier describes yuzu as a lemon. For the wider heading, see our fresh kumquat guide.

Specify yuzu for peel or juice

Ask the grower or packer to identify the fruit as yuzu and provide its botanical name, growing location and harvest records. Specify green or yellow maturity, size grading, acceptable peel marks, firmness and packaging. Tell the supplier whether customers will use the zest, whole peel or juice; agree aroma and juice-yield checks against an approved sample.

Record all declared waxes and post-harvest treatments, and arrange pesticide-residue testing against the applicable UK limits. Agree transport conditions, temperature recording and arrival acceptance criteria with the packer. Fresh fruit must meet marketing quality and labelling requirements. Ask your broker to confirm the plant-health risk category for the exact consignment; low-risk plant products are exempt from plant-health controls.

Worked duty example

Illustrative example, not a quote: Illustrative order only: 2 tonnes of fresh yuzu, subject to confirmation of classification under 0805 90 00 90, invoiced at £18,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £20,500. Duty at 12% is £2,460. Import VAT at 20% is charged on the customs value plus duty, £22,960, so it is £4,592. Import taxes total £7,052; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,460 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: compare fruit, aroma and supplier records with the approved yuzu sample; investigate substituted citrus or mixed varieties.

Peel and flesh: check mould, punctures, softness, shrivelling, pitting and internal condition; separate cosmetic marks from damage affecting the intended use.

Cold chain: review packing and transport temperature records, inspect wet cartons and condensation, and record fruit condition immediately on arrival.

Documents: match carton lot marks to harvest, packing and laboratory records; check origin information and resolve organic-control paperwork before dispatch. Use our inspection guide to brief the inspector.

What goes wrong

A photograph can hide weak aroma, dry flesh or damaged peel. A lot suitable for juicing may disappoint a buyer selling whole fruit or zest. Mixing maturity stages makes the delivered colour and processing result inconsistent. Specify the intended use and inspect actual lot samples rather than accepting photographs alone.

Temperature excursions and crushed fruit can leave an apparently acceptable shipment with spreading mould. Record defects on arrival, retain the relevant lot records and agree the handling of rejected fruit before placing the order. Classification mistakes also distort landed costs: the lemon suspension is not a recorded suspension on the proposed yuzu line.

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.