Sourcing Frozen Strawberries from China

Strawberry duty depends on added sweetening

Read from the UK Trade Tariff on 30 September 2026, heading 0811 covers frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, with or without added sweetening matter. Its strawberry lines distinguish added sweetening and sugar content. Whole and cut unsweetened strawberries share the code shown in the table. See the frozen fruit and berries guide for the wider heading.

For Chinese goods, 0811 10 90 00 carries 14%; 0811 10 19 00 carries 20%; and 0811 10 11 00 carries 20% plus £7.00 per 100 kg where sweetened strawberries exceed 13% sugar by weight. The supplied strawberry records list no anti-dumping or countervailing duty and no suspension. Confirm the recipe, processing and sugar-content category using our commodity code guide.

The tariff attaches import control of organic products. Organic consignments need an inspection certificate; the exporter’s control body issues it in the country of export. Check recognition against the non-UK organic registers before ordering from China, and confirm the consignment requirements with your customs broker. Check the current high-risk food list before shipment. Confirm the exact product’s VAT treatment with HMRC or your customs broker, using our duty and VAT guide to prepare your enquiry.

Specify the strawberry cut and intended use

Specify variety, whole fruit or cut pieces, size grading, individually frozen or block frozen, colour and sugar content. Record whether sweetening matter is added and agree limits for crushed fruit, stalks, calyx, mould and foreign matter. Compare thawed samples for texture and liquid loss, particularly for bakery fillings or desserts.

Tell the processor whether the strawberries will be cooked or eaten without heating. Agree batch sampling for pesticide residues, contaminants and microbiological hazards, including viral testing where relevant. Specify pack size, sealed liners, loading temperature, refrigerated-container settings and temperature records. For pre-packaged food sold in Great Britain, the label must carry a UK food business operator address.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of frozen strawberries without added sugar under 0811 10 90 00, invoiced at £20,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £21,800. Duty at 14% is £3,052. Import VAT at 20% is charged on the customs value plus duty, £24,852, so it is £4,970.40. Import taxes total £8,022.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,052 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

Fruit: compare colour, size grading, cut shape, crushed pieces, stalks and calyx with the agreed sample.

Cold chain: probe core temperatures at loading and arrival, review logger records and investigate clumping or excessive ice against the agreed specification.

Batch tests: match laboratory reports and sampled lots to the shipment; check the agreed pesticide, contaminant and microbiological results.

Packs: check liner seals, damage, declared weight, batch identity and approved label artwork; reconcile organic certificates with the consignment where applicable.

What goes wrong

A visually acceptable strawberry sample can still fail on pesticide residues or viral contamination. Warm handling can leave fruit clumped, while excessive crushed pieces or inconsistent cuts change the result in desserts and fillings. A report for a different batch does not establish the condition of the shipped fruit.

Approve the specification and sampling plan before production, test the shipment’s lots before dispatch and retain temperature records through delivery. Hold suspect stock while investigating test failures, damaged liners or cold-chain gaps. Use our quality inspection guide to define what the inspection should record.

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.