Sourcing oolong tea from China

Oolong tea duty and import controls

Read from the UK Trade Tariff on 5 November 2026, heading 0902 covers tea, whether or not flavoured. Oolong is partly fermented tea: immediate packs of 3 kg or less use 0902 30 00 00; larger immediate packs use 0902 40 00 00. The table shows plain and flavoured examples under the same packing-based codes. See the wider tea guide.

Both oolong lines carry 0% duty on goods from China, with no anti-dumping or countervailing measure and no suspension shown. The tariff attaches a restriction on entry into free circulation and an organic-products control. Chinese tea needs pre-notification, border checks and a finalised common health entry document. Organic imports need an inspection certificate. Confirm the consignment's official certificate and laboratory-document requirements with your customs broker before dispatch.

Give your broker the ingredients, processing description and immediate pack weight to confirm the commodity code. Confirm the product’s VAT treatment with HMRC or your customs broker; border-check charges remain separate. See import duty and VAT for the calculation method.

Specify leaf style, oxidation and roast

Specify the tea variety, growing area, harvest identity, rolled or twisted leaf style, oxidation profile and roast character. Agree whether the order is plain tea or contains added flavourings. Keep an approved sample and a written description of the dry leaf, brewed aroma, liquor colour and taste.

Agree tolerances for broken leaf, stems, moisture and foreign matter, and record the brewing method used to compare samples. Specify the pouch or tin, barrier liner and seal. For retail packs, check the name, net quantity, best before date, storage conditions and UK food business address; confirm ingredient-list and allergen labelling requirements for flavoured blends with the relevant food authority.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,000 pouches of oolong tea, each containing 100 g; values are illustrative, not a quotation. under 0902 30 00 00, invoiced at £5,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £6,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,500, so it is £1,300. 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

Leaf and cup: compare arrival samples with the approved sample using the agreed brewing method; check leaf shape, broken pieces, roast, aroma and unwanted flavours.

Condition: inspect for moisture pick-up, mould, foreign matter and packaging odours; check liners and seals before releasing stock.

Safety: match laboratory reports to the shipment lot and check pesticide residues against Great Britain limits, alongside the agreed contaminant tests.

Documents and labels: reconcile lot identities across packs, reports and border documents; check retail information and any added flavourings. Use the quality inspection guide to brief the inspector.

What goes wrong

The shipment can differ from the sample because leaf grades or origins have been blended, or the roast has changed. Broken leaf alters the brew, while damp packing and poor seals allow moisture or odours to spoil the tea. Compare the actual shipment lot before accepting it.

Residue failures and incomplete border paperwork can delay release. Arrange lot-specific testing before shipping and confirm the entry documents before dispatch. For organic tea, the inspection certificate is issued by the exporter's control body in the country of export; a supplier's organic claim alone does not replace it.

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.