Sourcing lychee liqueurs from China

0% customs duty, with Alcohol Duty separately

Read from the UK Trade Tariff on 13 November 2026, heading 2208 covers spirits, liqueurs and other spirituous beverages, alongside undenatured ethyl alcohol below 80% strength. The supplied lychee-relevant line is 2208 70 10 00, for liqueurs and cordials in containers holding 2 litres or less. It carries 0% customs duty for China, with no anti-dumping or countervailing duty and no suspension listed. The table shows product variants sharing this tariff line.

The tariff attaches veterinary and organic import controls. For recipes containing cream or other animal ingredients, ask your customs broker to confirm China eligibility and the veterinary documentation, including any Common Health Entry Document for products. Medium-risk composite products containing milk need a composite product health certificate. Confirm organic inspection-certificate requirements with your approved UK organic control body; the exporter’s control body issues the certificate in the country of export.

Alcohol Duty is separate from customs duty; ask your customs broker to confirm how alcoholic strength and the quantity of pure alcohol affect the amount payable. Agree the payment or approved excise warehousing route before shipping. Import VAT is 20% on the value including applicable duties. Confirm the recipe and container capacity using finding your commodity code. See the plum liqueurs guide for related products within the wider heading and the duty and VAT guide for costing.

Specify the lychee recipe and bottle

Specify whether the lychee character comes from juice, an extract or added flavouring. Agree sweetness, acidity, aroma, colour, clarity and acceptable sediment against a retained sample. Record the alcohol base, target alcoholic strength, full factory recipe and any cream or other animal ingredients. Specify bottle capacity, closure, tamper seal, carton dividers and storage conditions.

Ask the relevant food authority or a qualified label reviewer to confirm the required label information, including the product name, net quantity, alcoholic strength, UK business name and address, and allergen declarations. Have the artwork checked against the actual recipe before printing. Before starting wholesale sales, ask HMRC to confirm whether your UK-established business needs Alcohol Wholesaler Registration Scheme approval for sales at or after the duty point and whether any exclusion applies.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,000 bottles of 500 ml lychee liqueur; illustrative FOB and freight values in whole pounds under 2208 70 10 00, invoiced at £9,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £10,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £10,500, so it is £2,100. 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

Flavour: compare arrival samples with the approved sample for lychee aroma, sweetness, acidity, colour and haze; try the agreed cocktail dilution.

Analysis: check batch results for alcoholic strength and agreed sugar and contaminant specifications, and match the samples to the batch certificate.

Bottles: check fill quantity, leaks, closure fit, seals, glass damage and carton dividers; record affected cases before unpacking further.

Labels and documents: check the approved artwork, allergen information, business address and batch identification, plus the paperwork agreed for the duty route and any applicable import controls.

What goes wrong

A sample can taste different from the shipment when the factory changes the flavouring or juice concentrate. Excessive sweetness can overwhelm a cocktail, while haze or sediment can fall outside the agreed appearance. Leaking caps and damaged dividers can leave bottles sticky or broken. Retain approved samples and agree acceptance criteria before production.

A 0% customs rate can hide the separate Alcohol Duty cost. An undeclared dairy ingredient can also change the border-control assessment. Review the full recipe before ordering, then match the production batch, label and shipping documents before release. Use the quality inspection guide to define what the inspector should record.

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.