Sourcing Pu-erh tea from China
Pu-erh tea from China falls within a heading carrying 0% to 2% UK duty, depending on processing and immediate pack size. Confirm the classification of raw and ripe lots separately. Chinese tea requires increased border controls and pesticide residue compliance. Cambridge China Bridge sources Pu-erh tea.
Pu-erh classification and UK duty
Read from the UK Trade Tariff on 30 September 2026, heading 0902 covers tea, whether or not flavoured. Fermented and partly fermented lines carry 0% duty from China. Unfermented green tea carries 2% in immediate packings not exceeding 3 kg and 0% in other packings. The supplied lines show no anti-dumping or countervailing duty and no suspension.
The tariff attaches a restriction on entry into free circulation and an organic import control. Confirm with your customs broker whether Chinese tea needs pre-notification, border control post checks and a finalised common health entry document before release. Confirm applicable pesticide residue limits with the relevant food authority. For organic tea from China, obtain an inspection certificate for each consignment; the exporter’s control body issues it. Confirm the applicable documents with your customs broker before dispatch.
The table gives conditional classification routes, not a ruling that every raw Pu-erh is green tea. Give your broker processing records and immediate pack weights to confirm the commodity code. For the wider heading, see the oolong tea guide. Confirm the VAT treatment of tea with HMRC or your customs broker; see import duty and VAT.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Unfermented tea, if applicable to the Pu-erh lot, in packs not exceeding 3 kg | 0902 10 00 00 | 2% | None |
| Other unfermented tea, if applicable to the Pu-erh lot | 0902 20 00 00 | 0% | None |
| Fermented or partly fermented Pu-erh, in packs not exceeding 3 kg | 0902 30 00 00 | 0% | None |
| Other fermented or partly fermented Pu-erh | 0902 40 00 00 | 0% | None |
Specify raw or ripe Pu-erh and storage history
State raw or ripe tea, loose leaf or compressed cake, declared origin, harvest and processing history, and whether the lot is blended. For aged stock, request records supporting the claimed age and storage conditions. Agree leaf grade, acceptable stems and broken leaf, cake weight, compression and a brewed reference sample.
Describe the expected aroma, liquor and flavour against the approved sample. Agree moisture acceptance, clean wrapping and transport protection against damp and odours. Ask for batch-specific pesticide residue and contaminant reports. Confirm retail labelling requirements with the relevant food authority, including the food name, net quantity, best before date, storage conditions and UK food business address.
Worked duty example
Illustrative example, not a quote: Illustrative order: 100 kg of ripe Pu-erh in 100 g retail packs under 0902 30 00 00, invoiced at £2,000 free on board, with £100 of freight and insurance to the UK. The customs value is £2,100. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £2,100, so it is £420. 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
Identity: match raw or ripe processing, declared origin, batch records and storage history to the approved specification.
Cup: brew representative samples consistently and compare aroma, liquor and flavour; investigate mustiness or unexpected sourness.
Condition: open cakes as well as checking surfaces; inspect for visible mould, foreign matter, excess broken leaf and damaged wrappers.
Documents: match laboratory reports, labels and border paperwork to the shipped batch. Check organic inspection documentation where applicable.
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What goes wrong
A wrapper can describe an age or origin that the supplier cannot substantiate. Blending and substitutions can make the shipment taste different from the sample. Damp storage or transport can introduce mould and musty odours; surrounding cargo or packaging can taint the tea.
A pleasing brewed sample does not establish pesticide compliance. Obtain reports for the actual shipment and resolve mismatched batch references before dispatch. Check the interior of compressed tea and compare arrival samples with retained samples. Use quality inspection to define the 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.
Frequently asked questions
What is the UK import duty on Pu-erh tea from China?
Fermented and partly fermented lines carry 0%. If a lot is classified as unfermented green tea, duty is 2% in packs not exceeding 3 kg and 0% otherwise. Confirm processing and immediate pack size.
Do raw and ripe Pu-erh use the same commodity code?
Do not assume so. Supply processing records and immediate pack weights to your customs broker. The tariff distinguishes unfermented tea from fermented and partly fermented tea.
Does Pu-erh tea from China need border checks?
Confirm with your customs broker whether Chinese tea requires pre-notification, checks at a border control post and a finalised common health entry document before release. Confirm the shipment’s required documents before dispatch.
How do I check a supplier’s aged Pu-erh claim?
Request harvest, processing and storage records linked to the batch. Compare representative brewed samples and inspect cake interiors. Treat an unsupported wrapper date as a claim requiring verification.