Instant coffee and tea extracts from China
Instant coffee and coffee extracts from China pay 8% UK duty, coffee mixes based on extracts 10%, tea extracts and preparations 6%, roasted chicory 10% and chicory extracts 14%, with no anti-dumping duty. Coffee, tea and their extracts are zero-rated for VAT. Instant coffee has an acrylamide benchmark level, and mixes are checked for sugar, milk and allergen content.
Instant coffee, coffee mixes, tea extracts and roasted chicory from China pay 6% to 14% UK duty. Zero-rated VAT, acrylamide and blend checks explained.
6% to 14% duty
Read from the UK Trade Tariff on 27 September 2026, heading 2101 covers extracts, essences and concentrates of coffee, tea or maté, preparations with a basis of these or of coffee, tea or maté, and roasted chicory and other roasted coffee substitutes and their extracts. On goods from China, coffee extracts carried 8%, preparations based on coffee extracts 10% and other coffee preparations 8%; tea and maté extracts and preparations 6%; roasted chicory 10% and its extracts 14%; other roasted substitutes 4% plus £10 per 100 kg and their extracts 10% plus £18 per 100 kg. No line had an anti-dumping measure.
One listed bottled tea drink, of at least 77% black tea with 15% nata de coco in 450 ml bottles, is suspended to 0% until 31 December 2028. Coffee beans are heading 0901 (see our coffee beans guide) and tea leaves 0902 (see our tea guide), so confirm the commodity code from the composition.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Coffee extracts, essences and concentrates (instant coffee) | 2101 11 00 00 | 8% | None |
| Preparations based on coffee extracts, low milk and sugar | 2101 12 92 20 | 10% | None |
| Other coffee preparations, low milk and sugar | 2101 12 98 20 | 8% | None |
| Tea or maté extracts, essences and concentrates | 2101 20 20 00 | 6% | None |
| Preparations based on tea extracts, other | 2101 20 92 99 | 6%; listed bottled tea drink 0% to 31 Dec 2028 | None |
| Roasted chicory | 2101 30 11 00 | 10% | None |
| Extracts of roasted chicory | 2101 30 91 00 | 14% | None |
VAT and food safety
VAT Notice 701/14 treats coffee, chicory and other roasted coffee substitutes, tea and maté, and preparations and extracts of them as zero-rated, but soft drinks that contain tea as one of several ingredients are standard-rated, so ready-to-drink bottled teas need checking.
Retained Regulation (EU) 2017/2158 sets an acrylamide benchmark level for soluble coffee, retained Regulation (EC) No 1881/2006 sets ochratoxin A limits for soluble coffee, and retail jars and sachets need labelling under retained Regulation (EU) No 1169/2011, including allergens such as milk in coffee mixes.
Specifying instant coffee
Specify the process (spray-dried, agglomerated or freeze-dried), bean origin and blend, moisture, solubility and bulk density, colour, caffeine content or decaffeination, for mixes the sugar, creamer and milk content, and bulk or retail packing with nitrogen flushing.
Worked duty example
An invented example rather than a quote: 5 tonnes of spray-dried instant coffee in bulk cartons, commodity code 2101 11 00 00, bought for £45,000 free on board with £1,500 of freight and insurance, so the customs value is £46,500. Duty at 8% is £3,720. VAT Notice 701/14 zero-rates coffee and preparations and extracts of it, so no import VAT is due on the instant coffee. The duty and VAT guide walks through the calculation.
Inspection checklist
Quality: cup samples against the approved standard for taste, colour and solubility, and check moisture and bulk density on the batch certificate.
Contaminants: get acrylamide and ochratoxin A results on the production batch, and pesticide results for tea extracts.
Packing and labels: check seal integrity, oxygen and moisture barrier, net weight, and allergen and composition labelling for mixes.
What goes wrong
Coffee and tea extract orders fail on classification, taste and labelling. A mix with milk or sugar is entered as plain extract at the wrong rate, taste drifts between batches, powder cakes from moisture, and labels miss milk allergens.
Classify from the recipe, cup-test every batch and approve labels first. See our quality inspection guide.
Cambridge China Bridge sources instant coffee, coffee mixes and tea extracts for UK own-label brands and vending suppliers, checking the factory's food safety system first. See factory verification.
Frequently asked questions
What is the UK import duty on instant coffee from China?
Read from the UK Trade Tariff on 27 September 2026, coffee extracts under 2101 11 00 00 carried 8% from China, with no anti-dumping duty.
Is instant coffee zero-rated for VAT?
Yes. VAT Notice 701/14 zero-rates coffee and preparations and extracts of it.
What is the duty on instant tea?
Tea and maté extracts under 2101 20 20 00 carried 6% from China.
Are 3-in-1 coffee mixes the same rate as instant coffee?
Not always. Preparations based on coffee extracts are split by milk and sugar content and some carry 10%.