Sourcing frozen broccoli florets from China

Duty on frozen headed broccoli florets

Read from the UK Trade Tariff on 16 October 2026, frozen headed broccoli under 0710 80 95 78 carries 14% duty for goods from China. Heading 0710 covers frozen vegetables, uncooked or cooked by steaming or boiling in water. The supplied tariff record shows no anti-dumping or countervailing duty and no suspension on this broccoli line. The table shows pack formats sharing this line, rather than separate tariff classifications.

The tariff attaches import control of organic products. For organic broccoli from China entering Great Britain, obtain a Great Britain certificate of inspection for each consignment and check the exporter’s control body and country of export against the non-UK organic registers. The certificate is issued by the exporter’s control body.

Confirm the species, processing and any added ingredients using finding your commodity code. Do not classify a broccoli-containing vegetable mixture as pure headed broccoli. See frozen vegetables from China for the wider heading. Confirm the exact product’s VAT treatment with HMRC or your customs broker using the import duty and VAT guide.

Specify floret size, stalk content and cooking use

Specify headed broccoli, floret size bands, maximum stalk length, acceptable broken pieces and fines, colour and permitted blemishes. Agree whether the florets must remain individually separable when frozen. Use an approved sample and photographs to distinguish full florets from stalk-heavy cuts.

Agree blanching, intended cooking use, bag and carton format, net weight, remaining shelf life and cooking instructions. Specify refrigerated transport at -18°C or colder with temperature records. Imported frozen vegetables must meet the same hygiene standards and safety procedures as food produced in Great Britain. Pesticide residues must meet GB maximum residue levels; request a lot-linked laboratory report.

Worked duty example

Illustrative example, not a quote: Illustrative order only: 20 tonnes of frozen headed broccoli florets under 0710 80 95 78, 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 14% is £3,010. Import VAT at 20% is charged on the customs value plus duty, £24,510, so it is £4,902. Import taxes total £7,912; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,010 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

Florets: compare size, stalk length, fines, yellowing and blemishes with the approved specification; cook a sample to assess texture.

Cold chain: check core temperature on arrival against the agreed -18°C or colder specification and review transport records; record clumps, freezer burn and damaged seals.

Weight and sorting: check net contents against the declaration, assess excess ice and inspect for insects, grit, plastic and other foreign matter.

Batch records: match carton and bag lot codes to laboratory reports, storage instructions and the approved label; check organic paperwork where claimed. See quality inspection explained.

What goes wrong

A sample dominated by full florets can conceal a bulk shipment with long stalks and excessive fines. Uneven blanching can leave some pieces soft after cooking while others remain tough. Agree acceptance criteria for a cooked sample as well as the frozen appearance.

Clumping can indicate a cold-chain problem, but inspect temperature records before attributing the cause. Excess ice, torn liners and mismatched lot codes make acceptance harder. Record defects before releasing stock, and resolve missing organic certificates before dispatch.

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.