Sourcing lager beer from China

0% customs duty, separate Alcohol Duty

Read from the UK Trade Tariff on 24 November 2026, heading 2203 covers beer made from malt, including lager. The supplied tariff lines all carry 0% customs duty for goods from China, with no anti-dumping or countervailing duty and no listed suspension. Packaging determines the subheading. The table separates cans and mini-kegs as buying examples under the same code.

The tariff attaches an organic import control. Organic lager imported from China into Great Britain needs a certificate of inspection for each consignment, issued by the exporter's control body in the country of export. Before ordering organic stock, ask your control body and customs broker to confirm the applicable certification and clearance arrangements.

Alcohol Duty is charged separately on pure alcohol and depends on strength; import VAT is 20% on the value plus duties. For beer of 3.5% to 8.4% alcoholic strength, the standard Alcohol Duty rate is £22.58 per litre of pure alcohol. Confirm the pack format and commodity code, model duty and VAT, and see the wheat beer guide for related beer sourcing.

Specify lager flavour, stability and packaging

Agree malt and adjunct ingredients, colour, bitterness, aroma, alcoholic strength and tolerance, original gravity and carbonation. Keep an approved tasting sample so the production batch can be compared with the agreed lager. Specify filtration or pasteurisation, shelf life remaining on arrival and acceptable storage conditions.

Choose bottles, cans or kegs and agree closures, can seams, keg fittings, case protection and pallet layout. Labels need alcoholic strength for drinks over 1.2%, relevant cereal allergens emphasised, net quantity, a date mark where required, and the UK business name and address. UK-established alcohol wholesalers need scheme approval unless an exclusion applies; settle this before planning sales.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 bottles of 500 ml lager at 5% alcoholic strength under 2203 00 01 00, invoiced at £3,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,500, so it is £900. 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. HMRC's VAT Notice 701/14 lists alcoholic beverages among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.

Inspection checklist

Beer: compare flavour, aroma, colour and clarity with the approved sample; test strength, carbonation and microbiological stability against the agreed specification.

Packaging: check bottle closures, can seams, keg seals and fittings, fill levels, leaks and damage after transport.

Labels: check alcoholic strength, cereal allergen wording, UK business details and date marks; match batch codes to the brewery's analysis and packing records.

Arrival: check remaining shelf life, pallet condition and evidence of heat or freezing during transit. Use the quality inspection guide to brief the inspector.

What goes wrong

Lager can arrive stale, hazy or with carbonation outside the specification after unsuitable storage or transport. Weak closures leak, damaged can seams compromise the pack, and incompatible keg fittings prevent use. Agree arrival checks and a retained sample before approving production.

A 0% customs rate can hide the separate Alcohol Duty cost. Strength that differs from the label can change the duty calculation, while incomplete labels or missing organic paperwork disrupt the planned sale. Test the batch before shipment and confirm who handles the duty and documents.

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.