Sourcing Lapsang Souchong tea from China

0% duty on Lapsang Souchong tea

Read from the UK Trade Tariff on 30 September 2026, heading 0902 covers tea, whether or not flavoured. Lapsang Souchong falls within the black-tea lines: immediate packings not exceeding 3 kg use 0902 30 00 00; larger immediate packings use 0902 40 00 00. Both carry 0% duty on goods from China. No anti-dumping or countervailing measure, or suspension, is recorded in the supplied tariff facts.

The tariff attaches organic import control and a restriction on release into free circulation. Ask your customs broker to confirm the pre-notification, border checks, common health entry document, health certificate and official laboratory report requirements applicable to Chinese tea before shipping. For organic tea, confirm inspection-certificate requirements with your control body; the certificate is issued by the exporter’s control body in the exporting country.

The table shows buying formats sharing the same black-tea codes, rather than separate tariff classifications. Confirm the immediate packing weight and declared ingredients when finding your commodity code. For the wider product family, see sourcing Chinese black tea.

Specify the smoke character and leaf grade

Agree the declared growing area, producer, leaf grade and whether the tea is traditionally smoked, unsmoked or made with added smoke flavouring. For smoked tea, record the smoking material and process. Approve a retained sample with an agreed brewing method, describing smoke intensity, sweetness, body and any burnt or tar-like notes. Set acceptance criteria for moisture, dust, broken leaf and foreign matter.

Added smoke flavourings need authorisation before they can be placed on the market in Great Britain. Ask for the exact flavouring identity and evidence of its authorisation before approving a flavoured version. Specify sealed barrier liners and packaging that does not impart an odour to the tea.

Worked duty example

Illustrative example, not a quote: Illustrative order: Lapsang Souchong loose-leaf tea in 100 g retail tins under 0902 30 00 00, invoiced at £30,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £32,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £32,000, so it is £6,400. 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. 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

Cup comparison: brew shipment samples alongside the retained sample using the agreed method; compare smoke intensity, body, bitterness and unwanted odours.

Lot testing: match laboratory reports to the shipment lot and check pesticide residues against GB limits. Include anthraquinone and polycyclic aromatic hydrocarbons in the agreed laboratory screen.

Packing: check seals, liners, moisture damage, mould, dust and foreign matter on arrival. Open samples from different cartons to check consistency.

Labels and documents: check the food name, net quantity, best before date and UK food business address. For flavoured versions, confirm ingredient-list and allergen-emphasis requirements with the relevant food authority. Match lot references across packs, reports and shipping documents.

What goes wrong

An approved sample can have a balanced smoke character while the shipment tastes burnt, weak or different between cartons. A change in smoking method, leaf grade or blending can alter the cup. Record these details in the purchase specification and compare the shipment lot before dispatch.

Strong smoke aroma does not demonstrate residue compliance. Damp liners, damaged seals and odorous packaging can also spoil an otherwise acceptable lot. Resolve missing border documents before shipping and use quality inspection to check the agreed specification.

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.