Sourcing ready-to-drink almond milk from China
Ready-to-drink almond milk from China carries 8% UK duty across the relevant nut-drink lines, with no anti-dumping duty. Almond allergens must be emphasised on the label, and organic products need an inspection certificate. Cambridge China Bridge sources ready-to-drink almond milk.
8% duty on the relevant almond-drink lines
Read from the UK Trade Tariff on 30 September 2026, heading 2202 covers sweetened or flavoured waters and other non-alcoholic beverages, excluding juices of heading 2009. This guide concerns almond-based drinks without dairy ingredients. The nut-drink lines distinguish drinks containing sucrose or invert sugar from other drinks, with separate branches for diluted fruit or vegetable juice.
The relevant lines carry 8% duty for goods from China, with no anti-dumping or countervailing measure and no suspension shown. The tariff attaches an organic import control. Products labelled organic need an inspection certificate; the exporter’s control body issues it in the country of export. Confirm the paperwork with your customs broker and organic control body before shipment.
Give your broker the full recipe, sugar types, dairy declaration and any juice content before confirming the commodity code. The juice branches in the table are relevant only where the product meets that description. See the ready-to-drink oat milk guide for related drinks within the wider heading.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Almond drinks containing sucrose or invert sugar, other than diluted juice | 2202 99 15 19 | 8% | None |
| Other almond drinks, other than diluted juice | 2202 99 15 99 | 8% | None |
| Nut-based diluted fruit or vegetable juice drinks containing sucrose or invert sugar | 2202 99 15 11 | 8% | None |
| Other nut-based diluted fruit or vegetable juice drinks | 2202 99 15 91 | 8% | None |
Specify the almond recipe and intended use
Specify almond content, sweetness, flavour, added oil, stabilisers, fortification and whether the drink is intended for drinking, cooking or coffee. Record the complete recipe rather than accepting an almond-milk product name as the specification. For coffee use, approve samples for steaming, foam and separation in your own drinks.
Agree ambient or chilled storage, heat treatment, unopened shelf life, instructions after opening, carton or bottle format, closure and remaining shelf life on arrival. Ask for shelf-life evidence for the agreed recipe and packaging. Confirm with the relevant food authority whether the proposed colours, sweeteners and preservatives are permitted for the intended use in Great Britain.
Review the ingredient list, nutrition panel and almond allergen emphasis before approving artwork. Confirm with HMRC whether the actual formulation qualifies for milk-substitute treatment under the Soft Drinks Industry Levy before relying on an exemption.
Worked duty example
Illustrative example, not a quote: Illustrative order: 3,000 cartons of 500 ml unsweetened ready-to-drink almond milk under 2202 99 15 99, invoiced at £3,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,500. Duty at 8% is £360. Import VAT at 20% is charged on the customs value plus duty, £4,860, so it is £972. Import taxes total £1,332; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £360 of duty. The import duty and VAT guide explains each step. HMRC's VAT Notice 701/14 lists beverages among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.
Inspection checklist
Recipe: compare batch records and laboratory results with the approved recipe, including sugar, fortification and declared nutrition.
Labels: check almond allergen emphasis, ingredient details, importer information, storage instructions and readable date markings.
Packaging: inspect seals, closures, leaks, swollen packs and crushed cartons; compare fill levels with the agreed specification.
Performance: check flavour, sediment and separation against retained samples; test steaming and foam where coffee use was specified.
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What goes wrong
A sample approved cold may separate in hot coffee. A recipe change can alter sweetness, texture or sediment, while weak seals can allow leakage or spoilage. Packs can arrive with too little remaining shelf life for the buyer’s sales plan. Compare arrival samples with the approved product and investigate swollen or leaking packs before releasing stock.
Labels can omit almond allergen emphasis, and organic paperwork can fail to support the claim on the packaging. Review artwork and documents before printing and dispatch. Use testing and certification support to agree the recipe and label checks, and a quality inspection brief to record arrival acceptance criteria.
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 almond milk from China?
The relevant nut-drink lines in the supplied tariff reading carry 8% duty, with no anti-dumping or countervailing measure and no suspension shown. Confirm the code against the recipe.
Does imported almond milk pay the sugar levy?
Confirm with HMRC whether the recipe qualifies for an exemption from the Soft Drinks Industry Levy under its milk-substitute criteria, rather than relying on the almond-milk name.
What paperwork does organic almond milk need?
Products labelled organic need an inspection certificate. The exporter’s control body issues it in the country of export. Confirm the import paperwork before shipment.
How do I check almond milk for coffee use?
Test the approved recipe in your own coffee, including steaming, foam and separation. Repeat those checks on arrival samples and compare them with retained samples.