Sourcing frozen chips and sweetcorn from China
Prepared frozen vegetables from China pay 16% UK duty on most lines, including par-fried chips, mixed vegetables and carrots; plain cooked potatoes and onions pay 14%, potato flakes 6%, peas and beans in pod 18%, and sweetcorn 4% plus £7.80 per 100 kg. No anti-dumping applies. Chips must follow UK acrylamide rules, and most frozen vegetables are zero-rated for VAT.
Frozen chips, potato products, prepared sweetcorn, mixed vegetables and other prepared frozen vegetables from China: 6% to 18% UK duty, acrylamide rules.
Duty on prepared frozen vegetables
Read from the UK Trade Tariff on 27 September 2026, heading 2004 covers vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen. Ten of its 15 lines carried 16% on goods from China, including frozen potato products such as par-fried chips, mixtures of vegetables, carrots, asparagus, olives, capers, sauerkraut and products with 3% to 20% meat. Potatoes cooked but not otherwise prepared and cooked onions carried 14%, potato flour, meal or flakes 6%, peas and Phaseolus beans in pod 18%, and sweetcorn 4% plus £7.80 per 100 kg of drained net weight. No line carried an anti-dumping measure or a suspension.
Vegetables that are only uncooked, steamed or boiled and then frozen fall under heading 0710, and those preserved in vinegar under 2001; see our frozen vegetables guide and pickles guide. Preparations with more than 20% meat move to chapter 16, so confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Potatoes, cooked, not otherwise prepared | 2004 10 10 00 | 14% | None |
| Potato flour, meal or flakes | 2004 10 91 00 | 6% | None |
| Other potato products (such as par-fried chips) | 2004 10 99 00 | 16% | None |
| Sweetcorn | 2004 90 10 00 | 4% + £7.80 per 100 kg drained net weight | None |
| Peas and Phaseolus beans in pod | 2004 90 50 00 | 18% | None |
| Mixtures of vegetables | 2004 90 98 10 | 16% | None |
| Other vegetables | 2004 90 98 80 | 16% | None |
Acrylamide, contaminants and quick-frozen rules
Frozen potato products fall under retained Regulation (EU) 2017/2158 on acrylamide, which sets a benchmark level of 500 μg/kg for ready-to-eat French fries, requires mitigation measures such as controlled blanching and avoiding reducing sugars as a browning agent, and requires recommended cooking methods with time, temperature and quantity on consumer packaging. Ask the processor for its acrylamide monitoring results and potato sugar controls.
Retained Regulation (EC) No 1881/2006 sets lead and cadmium limits for vegetables, and Regulation (EC) No 396/2005 sets pesticide residue limits. Products labelled 'quick-frozen' must meet the Quick-frozen Foodstuffs (England) Regulations 2007, reaching -18°C or colder, and retail packs follow Regulation (EU) No 1169/2011 on food information. Products containing meat are composite products under animal-health import rules, so check eligibility before ordering.
Specifying frozen chips and prepared vegetables
Specify potato variety and dry matter, cut size and length distribution, coating or batter, frying oil and oil content, colour after cooking, acrylamide monitoring, defects (black spots, slivers, nubbins), for sweetcorn the kernel colour and any butter or seasoning, pesticide and microbiological limits, cooking instructions, pack size and core temperature at loading.
Worked duty example
An invented example rather than a quote: 24 tonnes of frozen par-fried chips, commodity code 2004 10 99 00, bought for £18,000 free on board, with £4,000 of freight and insurance, so the customs value is £22,000. Duty at 16% is £3,520. Frozen vegetables sold as food are generally zero-rated for VAT under VAT Notice 701/14, so in that case no import VAT is added, but check the liability for the exact product. The same value of plain cooked potatoes under 2004 10 10 00 would pay 14%, or £3,080. The duty and VAT guide walks through the calculation.
Inspection checklist
Product: measure cut size and length distribution, count defects per kilogram, check clumping and ice crystals (signs of temperature abuse) against the approved sample.
Cooking test: cook samples to the pack instructions and check colour, texture and oil uptake; send a cooked sample for acrylamide testing.
Temperature and labels: probe core temperatures at loading, check the reefer set point and logger, and check cooking instructions and allergens on the packs.
What goes wrong
Frozen chip and vegetable orders fail on acrylamide, cut size, temperature and classification. Chips darken too much when cooked because of high potato sugars, short or broken pieces exceed the limit, a warm loading leaves product clumped, and a seasoned vegetable is declared under 0710 at the wrong rate.
Test cooked samples, grade the cut, and log the reefer. See our quality inspection guide.
Cambridge China Bridge sources frozen chips and prepared vegetables for UK caterers and food brands, checking the processor's cold chain and acrylamide records first. See container programmes.
Frequently asked questions
What is the UK import duty on frozen chips from China?
Read from the UK Trade Tariff on 27 September 2026, other frozen potato products such as par-fried chips (2004 10 99 00) carried 16% from China.
What is the duty on prepared frozen sweetcorn?
4% plus £7.80 per 100 kg of drained net weight (2004 90 10 00).
Is there an acrylamide limit for chips?
Regulation (EU) 2017/2158 sets a benchmark level of 500 μg/kg for ready-to-eat French fries and requires cooking instructions on packs.
Do frozen chips carry import VAT?
Frozen vegetables sold as food are generally zero-rated under VAT Notice 701/14; check the exact product.