Sourcing matcha latte powder blends from China

Matcha blend duty: 8% to 12%

Read from the UK Trade Tariff on 30 September 2026, heading 2106 covers food preparations not elsewhere specified or included. This guide concerns formulated matcha latte powders classified there, rather than pure matcha. The low-content other-preparations line carries 12%; the relevant other sweetened preparations carry 8%. The table shows possible composition-dependent lines, rather than interchangeable codes.

The low-content branch requires no milkfat, sucrose, isoglucose, glucose or starch, or less than 1.5% milkfat, 5% sucrose or isoglucose, and 5% glucose or starch. The selected lines show no anti-dumping or countervailing duty. Suspensions attached to the low-content, other lower-sugar and drink-industry lines cover specified coconut or liquorice preparations, a cheese-containing powder and a tropical fruit mixture respectively. They do not provide a general suspension for matcha latte blends.

The selected lines attach veterinary and organic import controls; the low-content line also attaches a seal-products control. These entries need checking against the ingredients, rather than assuming every powder needs the same documents. Give the broker the complete recipe and packing details to confirm the commodity code. For the wider heading, see formulated fruit-flavour bubble tea powders.

Specify the matcha and the creamer separately

Specify matcha content and origin, sugar type, creamer ingredients, carriers, flavourings and colours. Set an approved drink sample using your intended water or milk, preparation temperature and mixing method. Record acceptable colour, sweetness, tea flavour, dispersibility and sediment. Agree moisture specifications, moisture-barrier packaging, storage instructions and the shelf life to be substantiated by the supplier.

Dairy products from China are prohibited from entering Great Britain, including dairy used in composite foods. A blend containing milk powder, whey or milk-derived creamer cannot be made importable simply by obtaining veterinary paperwork. Inspect the creamer's sub-ingredients before selecting a plant-based recipe; a product description alone is insufficient.

Organic imports from China need a Great Britain certificate of inspection, issued by the exporter's control body. For the attached seal-products control, any seal-derived ingredient would need to meet an exemption from the Great Britain import ban. Ask the customs broker to confirm how the tariff controls apply to the agreed recipe.

Worked duty example

Illustrative example, not a quote: Illustrative only: 1 tonne of plant-based matcha latte powder in sealed catering bags, with composition confirmed for this code under 2106 90 98 49, invoiced at £3,000 free on board, with £860 of freight and insurance to the UK. The customs value is £3,860. Duty at 8% is £308.80. Import VAT at 20% is charged on the customs value plus duty, £4,168.80, so it is £833.76. Import taxes total £1,142.56; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £308.80 of duty. 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

Recipe: compare the production specification and creamer sub-ingredients with the approved formula, including sugar, carriers and any animal-derived ingredients.

Drink test: compare batch samples with the approved drink for green colour, tea flavour, sweetness, clumps, sediment and separation after standing.

Batch evidence: match laboratory reports and retained samples to the delivered batch; agree pesticide, contaminant and microbiological testing with the laboratory.

Packing and labels: check moisture damage, seals, net contents, batch marks and storage instructions. Check the ingredient declaration and emphasised allergens against the recipe, including soya where present. Use the quality inspection guide to organise the checks.

What goes wrong

A creamer supplied as plant-based turns out to contain milk-derived ingredients, changing import eligibility. Sugar or carrier substitutions can also change classification and make the drink sweeter, paler or harder to disperse. Require written approval before recipe changes and keep the approved formula with each order.

Powder can arrive caked after moisture enters a damaged seal; tea flavour and colour can differ from the sample. Hold affected stock for investigation, compare retained samples and review the batch records before accepting a replacement. A passing visual inspection does not establish the recipe or laboratory results.

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.