Soft drinks and bubble tea drinks from China

0% to 8%, and a duty per 100 kg on milk drinks

Read from the UK Trade Tariff on 26 September 2026, waters with added sugar or flavouring carried 8% duty on goods from China, non-alcoholic beer 0%, soya, nut, cereal and other soft drinks without milk fat 8%, and drinks containing milk fat 6% plus £11 per 100 kg, 4% plus £10 per 100 kg or 4% plus £17 per 100 kg depending on the fat content, with no anti-dumping measure. A suspension to 31 December 2028 gives 0% to one flavoured drink containing 25% nata de coco in 320 ml bottles.

Fruit juices without added water are in heading 2009, syrups and powders for making drinks in 2106, and teas and coffees in chapter 9. Soft drinks are standard-rated for VAT, unlike most food. Confirm the commodity code. Our tea guide covers leaf tea.

Sugar levy, labels and additives

A packaged drink with sugar added during production, of 5 g or more total sugar per 100 ml ready to drink and 1.2% alcohol or less, is liable for the Soft Drinks Industry Levy: from 1 April 2026 £2.08 per 10 litres at 5 g to under 8 g and £2.78 per 10 litres at 8 g or more. Drinks of at least 75% milk, milk substitutes such as soya or almond drinks, and drinks sweetened only with fruit juice are outside it. Bringing liable drinks into the UK can make you liable, so check HMRC's guidance before the first order.

Labels must meet retained Regulation 1169/2011, including allergens and, for drinks over 150 mg of caffeine per litre, the high caffeine warning. Colours, sweeteners and preservatives must be authorised in the GB Register of Food Additive Authorisations, and drinks with milk are products of animal origin that need health certificates and border checks.

Worked duty example

An invented example rather than a quote: 2,000 cases of 24 × 330 ml sparkling fruit drinks, commodity code 2202 99 19 19, bought for £16,000 free on board, with £2,500 of freight and insurance, so £18,500 is the value customs works from. Duty at the 8% rate for sweetened soft drinks is £1,480. VAT at 20% applies to £19,980, so £3,996. A VAT-registered buyer usually recovers the VAT, so the border adds £1,480 to the landed cost. If the drinks have added sugar and 8 g or more total sugar per 100 ml, the Soft Drinks Industry Levy adds £2.78 per 10 litres from 1 April 2026 on the 15,840 litres, about £4,403.52, due from whoever is liable for drinks brought into the UK. See calculating UK import duty and VAT for the method.

What goes wrong

Imported drinks fail on labels, additives and shelf life. Colours or sweeteners that are permitted in China are not authorised in Great Britain, labels lack the allergen emphasis or caffeine warning, the sugar content on the label does not match the laboratory result that decides the levy band, and tapioca pearls or jellies in bubble tea drinks raise choking questions. Cans corrode or bottles leak, and drinks ferment or separate before their best-before date.

Before the first order, check every ingredient and additive against the GB register, have the label and nutrition panel reviewed, and test sugar per 100 ml and caffeine at an accredited laboratory. Run an accelerated shelf-life test on samples, check seams, caps and fill levels on sampled cases, and review the heat treatment or preservation step at the factory.

Cambridge China Bridge sources soft drinks, bubble tea drinks and plant-based drinks for UK retailers and food service, starting with trial pallets. See our service for smaller orders.