Sourcing frozen croissants from China
The relevant frozen croissant lines under heading 1905 both carry 8% UK duty from China. Croissants containing butter or other dairy cannot legally be imported into Great Britain from China, even if the dairy originated elsewhere. Cambridge China Bridge checks whether a product can be imported before any order is placed.
Frozen croissant duty and import eligibility
Read from the UK Trade Tariff on 30 September 2026, heading 1905 covers pastry and other bakers’ wares. The relevant other-pastry lines both carry 8% duty for goods from China, with no recorded anti-dumping duty, countervailing duty or suspension. The table repeats these codes for plain and filled formats; it does not represent separate tariff subdivisions. Give the recipe and unbaked, partly baked or fully baked state to your broker for a commodity code check.
Croissants containing butter, milk powder or other dairy cannot be imported from China into Great Britain, including when the dairy originated in another country. Veterinary control is attached to the relevant codes. For a dairy-free recipe containing egg, ask the relevant authority or your customs broker to confirm approved-country and establishment checks, health certification, pre-notification and border checks against the ingredients, processing and any exemption. Non-exempt composite products containing egg need a composite product health certificate. Confirm eligibility before ordering.
The tariff also attaches a restriction on entry into free circulation, organic import control and controls concerning genetically modified organisms in rice products. Have your customs broker confirm the high-risk food and rice requirements for the complete recipe, including fillings. Organic consignments need a certificate of inspection. These controls do not make a dairy-containing croissant eligible. For wider heading coverage, see steamed bao buns.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain frozen croissants containing 5% or more sucrose, invert sugar or isoglucose | 1905 90 70 00 | 8% | None |
| Other plain frozen croissants, subject to recipe and processing checks | 1905 90 80 00 | 8% | None |
Specify the recipe and baking state
Request the complete recipe for the dough, laminating fat, glaze and filling. Identify butter, whey, milk powder, egg and ingredients within compound fillings. A supplier’s description of vegetable margarine is insufficient without its ingredient list. Check import eligibility before agreeing samples or production.
Specify whether the croissants arrive unbaked, partly baked or fully baked, and agree piece weight, shape, lamination, filling distribution, pack count, frozen shelf life and preparation instructions. Compare samples using your own oven and preparation method. Record acceptable lift, crumb structure, fat leakage and texture after cooling.
Ask the relevant food authority to confirm food-business registration and labelling requirements for the importer, including label language, product name, ingredients with allergens emphasised, net quantity, dates, storage information and business address. Match the label to the actual recipe, including glaze and filling.
Worked duty example
Illustrative example, not a quote: Illustrative order: 12 pallets of fully baked, dairy-free frozen croissants, conditional on import eligibility under 1905 90 70 00, invoiced at £14,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £16,500. Duty at 8% is £1,320. Import VAT at 20% is charged on the customs value plus duty, £17,820, so it is £3,564. Import taxes total £4,884; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,320 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
Recipe: match production ingredients, laminating fat and filling records to the approved recipe and import eligibility decision.
Cold chain: read transport temperature records and measure product core temperature on arrival. For quick-frozen products, ask the relevant food authority to confirm applicable temperature requirements and tolerances. Investigate clumping, heavy ice deposits and damaged packs.
Bake performance: prepare sampled croissants using the agreed instructions; compare lift, layers, filling distribution, fat leakage and cooled texture with the approved sample.
Packs and labels: check seals, piece weights, pack counts, batch identification, dates and English allergen declarations. Include these checks in your inspection brief.
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What goes wrong
The first failure can happen before shipment: the factory offers a butter croissant without recognising the dairy prohibition. Imported butter does not resolve that restriction. A dairy-free claim can also conceal milk ingredients in margarine, glaze or chocolate filling. Obtain ingredient records rather than accepting the product name as evidence.
Temperature excursions and crushed packs can damage layers and leave croissants stuck together. A sample prepared by the factory may perform differently in your oven. Compare preparation results before approving production, and investigate arrival defects against temperature records, packaging condition and the retained sample.
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 croissants from China?
The relevant heading 1905 other-pastry codes, 1905 90 70 00 and 1905 90 80 00, both carry 8% duty in the supplied tariff reading. Paying duty does not override the dairy import prohibition.
Can I import frozen butter croissants from China?
No. Croissants containing dairy cannot be imported from China into Great Britain. This includes products made with butter or other dairy originating in another country.
Can dairy-free frozen croissants containing egg be imported?
Check the recipe, ingredient origins, processing and approval status before ordering. Animal-product controls may apply; non-exempt composite products containing egg need a composite product health certificate.
What should I check when frozen croissants arrive?
Check temperature records, product core temperature, seals, clumping, weights and labels. Prepare samples in your oven and compare lift, layers, filling distribution and fat leakage with the approved sample.