Sourcing frozen lotus root slices from China

Duty on plain frozen lotus root slices

Read from the UK Trade Tariff on 30 September 2026, heading 0710 covers frozen vegetables that are uncooked or cooked by steaming or boiling in water. Plain frozen lotus root slices are a candidate for 0710 80 95 80, carrying 14% duty from China. The table repeats this line for different cooking states and includes vegetable mixtures containing lotus root.

The supplied tariff record shows no anti-dumping or countervailing duty on these lines. The suspension attached to 0710 80 95 80 covers individually quick frozen garlic only, so it does not reduce the duty on lotus root. The tariff attaches an organic import control. Organic goods from China entering Great Britain require a certificate of inspection; check the recognised country, control body and product category before ordering.

Give your broker the ingredients, processing method and pack description to confirm the commodity code. Obtain a fresh classification check for seasoned, fried or otherwise prepared slices. For other products in this heading, see sourcing frozen vegetables from China.

Specify slice shape, preparation and cooking performance

Specify peeled or unpeeled lotus root, slice thickness and diameter, intact hole pattern, acceptable broken pieces and the freezing method. State whether the slices are raw, steamed or water-blanched. Compare samples using your intended cooking method, checking firmness, colour and whether the slices hold their shape.

Ask for the full ingredient and processing-aid declaration, including any treatment used to preserve colour. Approval of a colouring, flavouring or sweetener in China does not establish approval in Great Britain. Agree pack size, net weight excluding glaze, storage instructions and batch identification.

Confirm food-business registration requirements and the applicable pesticide residue limits with the relevant food authority. Obtain a lot-specific residue report and prepare English labels with the food name, ingredients unless exempt, allergens where present, net weight, storage instructions and a UK address.

Worked duty example

Illustrative example, not a quote: 5 tonnes of frozen lotus root slices for catering supply, illustrative only under 0710 80 95 80, 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 14% is £2,870. Import VAT at 20% is charged on the customs value plus duty, £23,370, so it is £4,674. Import taxes total £7,544; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,870 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: measure thickness and diameter against the approved sample; check broken rings, torn edges, dark patches and grit inside the holes.

Cold chain: agree -18°C or colder, review temperature logger records and check core temperature on arrival. Record fused blocks and damaged seals for investigation.

Weight and packs: check net weight after removing glaze and ice, inspect seals and match carton and inner-pack batch identification.

Reports and labels: match the shipped lot to the residue report and approved label. Use the inspection guide to define the sampling and acceptance checks.

What goes wrong

A visually acceptable sample can hide uneven slice thickness or a different blanching process. Compare the shipment with the approved sample after cooking: thin slices can soften before thicker pieces are ready. Record colour, texture and breakage rather than accepting a photograph alone.

Heavy ice, fused slices, freezer burn and torn bags call for checks of freezing, packing and transport records. Grit trapped in the holes can escape a surface inspection. Hold affected stock separately while investigating; neither appearance nor a generic factory report establishes the condition of the delivered lot.

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.