Sourcing iceberg lettuce from China

10% duty on fresh or chilled head lettuce

Read from the UK Trade Tariff on 29 September 2026, fresh or chilled head lettuce under 0705 11 00 00 carried 10% duty for goods from China. Heading 0705 covers lettuce and chicory; iceberg belongs to its head-lettuce line. The supplied tariff record lists no anti-dumping or countervailing duty and no suspension.

The tariff attaches HMI conformity, Certificate of Conformity and organic import controls. Whole iceberg heads are covered by the lettuce marketing standard, and direct imports into Great Britain need a certificate of conformity. For organic consignments from China, obtain a Great Britain certificate of inspection and check the exporter’s control body and export country against the organic registers. Ask your broker to confirm how the attached controls apply to the declaration.

Confirm the commodity code against the actual product description before shipment. Ask your broker to confirm the plant health requirements for the exact product from China. For the rest of the heading, see lettuce and chicory.

Specify the head and the usable yield

Specify iceberg variety, whole-head presentation, head weight range, firmness, outer-leaf trimming, stem cut and packaging. Agree whether heads are individually wrapped, the carton count, ventilation and protection against crushing. Use photographs and cut-head samples to define acceptable heart formation, tipburn and internal browning.

Agree pre-cooling, transport temperature, temperature recording and usable shelf life on arrival. Request lot-linked pesticide residue and nitrate results. Confirm the applicable pesticide residue limits with the relevant food safety authority; nitrate safety limits also apply to imported lettuce. For sales in England and Wales, labels must include the quality class and country of origin.

Worked duty example

Illustrative example, not a quote: 5 tonnes of chilled whole iceberg lettuce; illustrative values under 0705 11 00 00, invoiced at £4,500 free on board, with £4,500 of freight and insurance to the UK. The customs value is £9,000. Duty at 10% is £900. Import VAT at 20% is charged on the customs value plus duty, £9,900, so it is £1,980. Import taxes total £2,880; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £900 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

Heads: weigh trimmed heads, assess firmness and cut samples through the heart to check internal browning, tipburn and decay.

Cleanliness: examine outer leaves and stem bases for soil, insects, foreign matter and excessive moisture.

Cold chain: compare dispatch and arrival temperature records, check cartons from different load positions and assess remaining usable shelf life.

Documents: match carton lot marks to packing records and laboratory reports, check origin and quality-class labels, and review conformity paperwork with your broker. Use the inspection guide to brief the inspector.

What goes wrong

An attractive outer head can conceal brown ribs, tipburn or decay inside. Heavy trimming can leave the delivered head below the agreed weight and reduce usable yield. Record both the received weight and the condition after trimming when assessing a complaint.

Warm handling, freezing damage, crushed cartons and trapped moisture can leave heads limp or deteriorating. A visual inspection cannot establish pesticide or nitrate compliance. Agree the sampling and laboratory checks before dispatch, and assess whether the route leaves enough selling life after clearance.

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.