Sourcing ice-cream flavour concentrates from China

Duty on ice-cream flavour concentrates

Read from the UK Trade Tariff on 2 October 2026, heading 3302 covers industrial mixtures based on odoriferous substances. Ice-cream flavour mixtures for the food industry fall within 3302 10 90 00, subject to confirmation of the actual formulation. The table shows different flavour applications of this same commodity line. For wider flavour-concentrate sourcing, see our bakery flavour concentrates guide.

The supplied tariff record shows 0% duty for goods from China, no anti-dumping or countervailing measures and no suspensions. The food-industry line carries veterinary control. It also lists export restrictions concerning mercury and goods for torture and repression; ask your broker to resolve any declaration flags for the actual goods.

For animal-derived ingredients, confirm import eligibility and the veterinary route with your customs broker before ordering. Goods subject to veterinary checks need an approved border control post, advance notification, the required health documentation and a common health entry document before release. Give the broker the complete composition and intended food use to confirm your commodity code.

Specify flavour performance in the frozen base

Specify the flavour profile, liquid or powder form, carrier, solubility, colour contribution and intended dosing method. Declare whether the concentrate is added before or after pasteurisation. Trial it in your actual dairy or plant-based base, then compare flavour intensity, aftertaste and dispersion after freezing and storage against a retained approved sample.

Food flavourings must use permitted substances and preparations. Some flavourings require safety evaluation before authorisation for food use in Great Britain. Ask for the full ingredient specification, allergen information, ingredient origins and a batch certificate of analysis. A cream-style flavour name does not tell you whether milk-derived material is present; establish that from the composition.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 kg of vanilla flavour concentrate for an ice-cream producer under 3302 10 90 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the product name, formula reference and batch code to the approved specification and certificate of analysis.

Performance: compare the arrival sample with the retained sample in the same frozen base, using the agreed dose and process; check separation, colour drift and lingering off-notes.

Ingredients: reconcile carriers, allergens and animal-derived ingredients with the agreed composition; refer any substitution for review before use.

Packaging: check seals, leakage, powder caking and container cleanliness; compare storage instructions and remaining shelf life with the purchase specification.

What goes wrong

A concentrate can smell right in the bottle yet taste weak or unbalanced in frozen ice cream. A different carrier or substituted flavour blend can alter dispersion, colour and aftertaste. Approve samples through your production process and agree that changes to the formulation need your approval.

An unexplained milk-derived ingredient can leave the import route unresolved. Do not assume a shelf-stable concentrate is exempt from veterinary checks: exemptions depend on the product. Ask your broker to confirm the requirement, and hold batches with mismatched documents or damaged seals apart from usable stock.

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.