Sourcing nougat from China

Nougat duty and recipe-dependent controls

Read from the UK Trade Tariff on 30 September 2026, heading 1704 covers sugar confectionery not containing cocoa, including white chocolate. The table gives candidate lines for plain nougat, sugar-coated pieces and paste. These are classification starting points, not confirmed codes for every recipe. The plain-nougat candidates distinguish sucrose content, including invert sugar expressed as sucrose. See the wider confectionery guide.

All table lines carry 8% duty for goods from China. The supplied data records no anti-dumping or countervailing duty and no suspension on these lines. It attaches a restriction on entry into free circulation and an organic import control. Listed high-risk foods need pre-notification. Ask your customs broker to confirm whether the Chinese nougat recipe falls within that restriction, what health entry documents are needed and which border checks apply.

For organic nougat, the certificate of inspection is issued by the exporter’s control body in the country of export; confirm the consignment requirements with your broker before shipping. Milk-containing confectionery from China is prohibited from import into Great Britain. Cocoa-containing confectionery belongs outside this heading, except white chocolate. Confirm the commodity code using the full recipe and product form.

Specify the nougat recipe and bite

Obtain the complete recipe, including milk powder, butter, whey, egg white, honey, nuts, wafer sheets and coatings. Milk-containing nougat from China cannot be imported into Great Britain. For milk-free recipes containing egg or honey, ask APHA to confirm import eligibility and whether composite-product rules apply. Composite products exempt from import controls must still travel with a commercial document from the exporter.

Specify nut species, inclusion level, roast, piece size, sweetness, chew, colour and portion weight. Agree whether the nougat should bend, cut cleanly or have a firm bite. Set moisture or water-activity acceptance criteria with the factory and laboratory. Approve the individual wrapper, carton protection, storage conditions and shelf-life evidence using the actual recipe.

Worked duty example

Illustrative example, not a quote: Illustrative order: 1 tonne of individually wrapped, animal-ingredient-free nougat under 1704 90 99 19, 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 8% is £840. Import VAT at 20% is charged on the customs value plus duty, £11,340, so it is £2,268. Import taxes total £3,108; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £840 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 and labels: compare the batch recipe with approved artwork, emphasised allergens, English product name, ingredients, net quantity, best-before date and UK business address.

Texture and nuts: compare retained samples for chew, crumbling, nut distribution, roast flavour and rancid odours; check moisture against the agreed specification.

Wrappers and weight: inspect seals, sticking, oil staining and damaged wafer sheets; weigh sample packs and request food-contact evidence for plastic wrappers.

Batch evidence: match cartons, batch records and analysis reports; review metal-detection records and arrange independent testing through testing and certification.

What goes wrong

A supplier may offer a familiar milk-powder nougat recipe without recognising the import prohibition. A milk-free sample can also be replaced by a different production recipe. Freeze the ingredient list before ordering and check the batch formulation before dispatch. Removing milk does not settle every question about egg, honey or border documents.

Heat and moisture can leave nougat stuck to wrappers, while uneven nut distribution, rancid nuts and brittle texture make batches inconsistent. Test the packed product under agreed storage conditions and inspect arrivals against retained samples. Use the quality inspection guide to write acceptance 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.