Sourcing frozen potato croquettes from China

Croquette 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 heading 2006 products. Its potato lines carry 6% to 16% duty from China. For finished potato croquettes, use 2004 10 99 00 at 16% as a provisional classification. The comparison rows distinguish croquettes from simply cooked potatoes, potato flour or flakes, and vegetable mixtures.

The supplied tariff record shows no anti-dumping or countervailing duty and no suspension on these lines. It attaches veterinary control to the provisional croquette line. For recipes containing milk, the country of origin must be approved for the relevant animal product. Ask your customs broker to confirm China's eligibility and the certificates, entry documents and border checks applicable to the exact recipe. Organic consignments also need a Certificate of Inspection.

Confirm the commodity code using the full recipe, coating, filling and processing description before accepting a duty calculation. The table is a classification comparison, rather than interchangeable codes for croquettes. For the wider heading, see frozen sweet potato fries.

Specify the potato centre and coating

Agree potato content, whether the centre uses fresh mash or reconstituted flakes, binding ingredients, seasoning, shape, piece weight and coating coverage. State whether the croquettes are pre-fried and which oil is used. Identify milk, butter, cheese, egg and animal-derived flavourings explicitly, including ingredients within the breadcrumb coating.

Approve samples cooked from frozen using your intended fryer or oven. Record centre texture, crust colour, oiliness, splitting and how well the coating stays attached. Agree bag weight, seals, frozen storage conditions and remaining shelf life on arrival. Request batch-linked microbiological reports and temperature records as purchasing checks.

The ingredient list must include all ingredients and put them in weight order, with the main ingredient first. Allergens must be listed and highlighted. Compare the proposed label with the complete formulation, including the coating and any compound ingredients.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of frozen potato croquettes without animal ingredients under 2004 10 99 00, 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

Frozen condition: check temperature records, product condition, ice accumulation and clumped pieces against the agreed storage specification.

Centre and coating: cut open sampled croquettes and compare potato texture, coating coverage, loose crumbs and broken pieces with the approved sample.

Cooking performance: cook from frozen using the agreed method and check splitting, colour, crispness, centre texture and oiliness.

Pack and batch: weigh sampled bags, inspect seals and match labels, ingredient declarations, highlighted allergens and batch references to the approved artwork and reports.

What goes wrong

Croquettes can arrive stuck together, with cracked coatings or excessive loose crumbs. Cooking trials may reveal a pasty centre, uneven browning, oil absorption or pieces that split. Keep arrival samples frozen and compare them with the approved sample before releasing the batch.

A recipe change can also introduce milk or egg into a previously plant-only product, leaving the label and import-control assessment out of step with the goods. Require written approval for ingredient substitutions and review the paperwork before shipment. Use the quality inspection guide to define checks against the agreed specification.

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.