Sourcing Liquorice Confectionery from China
Finished liquorice sweets from China carry 8% UK duty on the selected lines; qualifying sweetened liquorice extract carries 12%. Chinese confectionery containing milk cannot be imported into Great Britain. Check the recipe, liquorice declaration and applicable border controls before ordering. Cambridge China Bridge sources liquorice confectionery.
Duty on liquorice sweets and extract
Read from the UK Trade Tariff on 30 September 2026, heading 1704 covers sugar confectionery, including white chocolate, without cocoa. The selected finished liquorice confectionery lines carry 8% duty for goods from China. The supplied tariff facts show no anti-dumping or countervailing measures and no suspensions for these lines.
Liquorice extract containing more than 10% sucrose by weight, without other added substances, has its own line, 1704 90 10 00, at 12%. Do not classify a finished sweet as extract merely because it contains liquorice. Confirm the commodity code using the recipe and manufacturing process. See the wider sugar confectionery guide.
The selected lines carry a restriction on entry into free circulation and an organic import control. Check whether the Chinese product and origin fall within the current high-risk food list; listed goods need pre-notification. Ask your customs broker to confirm the applicable border checks and health entry document requirements before release. For organic goods, confirm the attached control's requirements with your customs broker and approved UK organic control body before dispatch.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Sugar-coated liquorice sweets | 1704 90 61 00 | 8% | None |
| Liquorice gum and jelly confectionery | 1704 90 65 00 | 8% | None |
| Liquorice boiled sweets, filled or unfilled | 1704 90 71 00 | 8% | None |
| Other liquorice confectionery, under 70% sucrose by weight | 1704 90 99 19 | 8% | None |
| Other liquorice confectionery, at least 70% sucrose by weight | 1704 90 99 99 | 8% | None |
Specify the liquorice recipe and texture
Specify whether the product is a chewy rope, moulded piece, sugar-coated sweet or boiled sweet. Record the liquorice extract, flavourings, sugar composition, flour or starch, gelling agent, colours and glazing ingredients. Agree the flavour strength, chew, surface finish, piece shape, bag closure and remaining shelf life on arrival against an approved sample.
Confectionery from China containing milk is prohibited from import into Great Britain. Check mixed assortments, fillings and coatings as well as the main liquorice piece. Require a complete recipe before approving the order.
Consumers must be told when the product contains glycyrrhizinic acid, its ammonium salt or the liquorice plant. Ask a laboratory or labelling adviser to assess the recipe and liquorice declaration before printing. Approve the English ingredients list with allergens emphasised, net quantity and UK business address.
Worked duty example
Illustrative example, not a quote: Illustrative order: 1 tonne of bagged liquorice gum sweets under 1704 90 65 00, invoiced at £2,500 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,000. Duty at 8% is £320. Import VAT at 20% is charged on the customs value plus duty, £4,320, so it is £864. Import taxes total £1,184; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £320 of duty. The import duty and VAT guide explains each step. HMRC's VAT Notice 701/14 lists confectionery among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.
Inspection checklist
Recipe: compare production records and batch analysis with the approved formula, including liquorice extract, gelling agent and any milk ingredients.
Texture: compare chew, flavour and piece shape with the retained sample; inspect for sticking, sweating, hardening and damaged sugar coatings after warm storage.
Labels: match the printed ingredients and emphasised allergens to the recipe; check the reviewed liquorice wording, declared weight and agreed shelf-life information.
Packing: inspect seals, wrapper adhesion, crushed pieces and damp cartons; review metal detection records and match batch identifiers across bags, cartons and paperwork.
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What goes wrong
An approved plain liquorice sample can become a mixed assortment containing a milk-based filling or coating. That changes the import decision: Chinese confectionery containing milk cannot enter Great Britain. Freeze the full assortment recipe and require approval before any ingredient substitution.
Other failures include weak liquorice flavour, anise flavour replacing the agreed extract, inconsistent chew and sweets sticking inside bags. Test retained and production samples under the agreed storage conditions, and compare arrival stock before releasing it to customers. Use the quality inspection guide to define the checks.
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.
Frequently asked questions
What is the UK import duty on liquorice sweets from China?
The selected finished liquorice confectionery lines carry 8% duty. Liquorice extract with more than 10% sucrose and no other added substances carries 12% under 1704 90 10 00.
Can I import liquorice allsorts containing milk from China?
No. Official confectionery guidance prohibits imports into Great Britain of Chinese confectionery containing milk. Check every component, filling and coating in an assortment.
Does liquorice confectionery need special labelling?
Consumers must be told about liquorice plant, glycyrrhizinic acid or its ammonium salt in the product. Have the recipe and applicable liquorice wording reviewed before approving the English label.
How do I stop liquorice sweets sticking in transit?
Agree moisture or water activity, test packed samples under the intended storage conditions, and inspect seals and wrapper release. Compare arrival stock with the retained sample before distribution.