Sourcing frozen battered courgettes from China
Frozen battered courgette slices from China provisionally fall under 2004 90 98 80 at 16% UK duty. The selected variants share this rate. Check the batter before ordering: processed milk or egg can bring animal-product import rules into scope. Cambridge China Bridge sources frozen battered courgette slices.
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Duty depends on the finished recipe
Read from the UK Trade Tariff on 30 September 2026, heading 2004 covers frozen vegetables prepared or preserved otherwise than by vinegar or acetic acid, excluding sugar-preserved products. For battered courgette slices, 2004 90 98 80 is the provisional line. It carries 16% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspension. The table shows recipe and processing variants sharing this line.
The tariff attaches veterinary control and organic import control. For batter containing processed animal ingredients, confirm the composite-product requirements with your customs broker before shipment. Non-exempt frozen composites containing milk or egg need a composite health certificate and advance import notification. Organic imports from China into Great Britain need a certificate of inspection for each consignment; check the exporter’s control body and country against the organic registers.
Give your broker the full batter recipe, ingredient origins and processing description to confirm the commodity code and whether veterinary control applies. Do not assume the tariff control makes animal-product paperwork necessary for a plant-only recipe. See the frozen battered onion rings guide for the wider heading. Border guidance here concerns Great Britain.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Frozen battered courgette slices, plant-only recipe | 2004 90 98 80 | 16% | None |
Specify the slice and the batter separately
Agree slice thickness and diameter range, skin retention, vegetable-to-coating balance, seasoning, frying oil and whether the slices are pre-fried. Describe acceptable seed cavities and broken pieces. Approve a frozen sample cooked with your intended equipment, checking whether the centre stays firm while the coating crisps.
Request the complete batter formulation, including flour, starch, milk, egg and processing aids. For composite recipes, country approval depends on the animal ingredients; any dairy ingredient must come from an approved country. Have the broker check eligibility for the actual Chinese product before ordering. Agree pack weight, storage instructions and cooking instructions alongside the sample.
Worked duty example
Illustrative example, not a quote: Illustrative order: 5 tonnes of frozen battered courgette slices with plant-only batter under 2004 90 98 80, invoiced at £15,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £16,200. Duty at 16% is £2,592. Import VAT at 20% is charged on the customs value plus duty, £18,792, so it is £3,758.40. Import taxes total £6,350.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,592 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
Slices: compare thickness, diameter, skin colour, seed cavities and broken pieces with the approved sample.
Coating: check coverage and loose batter in the bag, then cook samples to assess adhesion, oiliness and the balance between crisp coating and firm courgette.
Frozen delivery: inspect seals, damaged bags, clumped slices and excess ice; review transport temperature records against the agreed storage specification.
Labels: check ingredients and emphasised allergens against the recipe, and check net quantity, lot or use-by identification, storage conditions and necessary cooking instructions. Match pack markings to the delivery records.
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What goes wrong
Thick slices can stay watery while thin slices soften before the coating colours. Uneven batter leaves bare edges or heavy doughy patches. Loose coating, greasy results and frozen clumps can make portions inconsistent. Compare cooked production samples with the approved sample using the same cooking method.
A factory may replace plant-only batter with a milk- or egg-containing recipe without updating the paperwork or label. Freeze the formulation in the purchase specification and require approval for changes. Use the quality inspection guide to define arrival checks and record disputed defects.
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 frozen battered courgette slices from China?
The provisional line 2004 90 98 80 carries 16% duty in the supplied tariff snapshot. No anti-dumping duty, countervailing duty or suspension is recorded. Confirm the finished recipe and code.
Does milk or egg in the batter change the import paperwork?
It can. Check composite-product eligibility and exemptions.
Do organic courgette slices need an import certificate?
Yes. Organic imports from China into Great Britain need a certificate of inspection for each consignment. Check that the exporter’s control body and country appear on the organic registers.
How do I check whether the batter will stay crisp?
Cook frozen production samples using your intended equipment and agreed instructions. Compare coating adhesion, oiliness, centre texture and loose batter with the approved sample.