Sourcing plum liqueurs from China

Zero customs duty, separate Alcohol Duty

Read from the UK Trade Tariff on 13 November 2026, heading 2208 covers spirits, liqueurs, other spirituous beverages and undenatured ethyl alcohol below 80% alcohol by volume. The supplied liqueur line, 2208 70 10 00, covers containers holding 2 litres or less and carries 0% customs duty from China, with no listed anti-dumping or countervailing duty and no suspension.

That line attaches veterinary control and import control of organic products. For an animal-derived ingredient, the importer should confirm the veterinary requirement for the Chinese recipe with their customs broker and the receiving border control point. Organic products need an inspection certificate to be released as organic; the exporter’s control body issues it in the country of export.

Alcohol Duty is separate and depends on alcoholic strength. Import VAT at 20% applies to the value plus customs and Alcohol Duty. Confirm the commodity code using the recipe, production method and container capacity. Only the liqueur row directly describes this product; the other rows are classification comparisons. The supplied file has no larger-container liqueur line. See the wider spirits guide.

Specify the plum recipe and bottle

Specify the plum variety, whether fruit is steeped in spirit or the drink is fermented, the alcohol base, alcoholic strength, sweetness, acidity and colour. State whether whole fruit, stones or sediment are acceptable. Obtain the complete recipe, including flavours, preservatives, sweeteners and any animal-derived ingredients.

Agree the bottle capacity, closure, tamper seal, carton dividers and approved taste sample. Ask for batch analysis and evidence that the drink remains stable in its intended packaging. Review the proposed product name before printing. Confirm with the relevant food authority which label particulars are required, including the name, net quantity, UK business name and address, alcoholic strength and allergen information.

For wholesale sales, confirm with HMRC whether your UK-established business needs approval for selling alcohol at or after the duty point and whether an exclusion applies. Retail sale of alcohol in England and Wales is a licensable activity. Confirm the authorisation for your intended sales route before ordering.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,000 bottles of 500 ml plum liqueur; FOB and freight values are illustrative 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

Liquid: compare aroma, plum flavour, sweetness, acidity, colour and sediment with the approved sample; check batch analysis and test alcoholic strength against the label.

Bottles: check fill consistency, cracked glass, closure fit, leaking caps, intact tamper seals and separation between bottles.

Labels: check the product name, net quantity, alcoholic strength, allergens and UK business details against the approved artwork.

Documents: match batch identifiers across bottles, cartons and analysis reports; check organic paperwork where claimed and the agreed customs and Alcohol Duty arrangements.

What goes wrong

A supplier’s description of plum wine can conceal a different recipe or production method from the approved sample. Classification comparisons are not interchangeable liqueur codes. Changes in the alcohol base, sweetness or fruit content can also change flavour and leave the label inconsistent with the delivered batch.

Leaking closures, broken bottles, unexpected sediment and colour changes can make stock unsuitable for sale. Approve the recipe and packed sample, compare arrival samples with retained samples, and include Alcohol Duty in the landed-cost calculation. See quality inspection and import duty and VAT.

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.