Sourcing soya beans from China
Soya beans from China pay 0% UK duty, whole or broken, for sowing or other uses, with no anti-dumping duty. Food and feed must not contain unauthorised GM soya, and GM material above the labelling threshold must be traceable and labelled; pesticide residues must meet GB limits. Soya beans sold as food or farm feed are generally zero-rated for VAT.
Food-grade and non-GM soya beans and soya seed from China pay 0% UK duty. GM authorisation, traceability, pesticide residues and zero-rated VAT explained.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 1201 covers soya beans, whether or not broken. Both lines, seed for sowing and other soya beans, carried 0% on goods from China, with no anti-dumping measure and no quota.
Soya bean meal and oilcake are heading 2304 (see our oilcake and soybean meal guide), soya oil 1507, and soy sauce 2103 (see our soy sauce guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Soya beans, seed for sowing | 1201 10 00 00 | 0% | None |
| Soya beans, other (food and feed) | 1201 90 00 00 | 0% | None |
GM rules, residues and seed
Genetically modified soya may only be placed on the GB market as food or feed if the GM event is authorised under retained Regulation (EC) No 1829/2003, and GM products must be traceable and labelled under retained Regulation (EC) No 1830/2003. For a non-GM claim, ask for identity-preserved supply chain records and PCR test results for each lot.
Pesticide residues must meet the GB maximum residue levels under retained Regulation (EC) No 396/2005. Seed for sowing is a plant for planting, so it needs a phytosanitary certificate and plant health checks, and seed sold to growers must meet seed marketing rules.
Specifying soya beans
Specify variety and use (tofu, soya milk, feed, sowing), protein and oil content, moisture, foreign matter, split and damaged beans, colour and hilum colour, GM status and testing, pesticide and mycotoxin limits, and bag or bulk packing.
Worked duty example
An invented example rather than a quote: 25 tonnes of non-GM food-grade soya beans, commodity code 1201 90 00 00, bought for £14,000 free on board, with £2,500 of freight and insurance, so the customs value is £16,500. Duty is 0%. Soya beans sold as food, or as feeding stuffs for food-producing animals, are generally zero-rated for VAT under VAT Notice 701/14 and the feeding stuffs notice, so in that case no import VAT is due either; check the liability for the exact product and use. The duty and VAT guide walks through the calculation.
Inspection checklist
Documents: check the non-GM or identity-preserved certificates, PCR results, residue reports and, for seed, the phytosanitary certificate.
Quality: sample bags or bulk for moisture, protein, foreign matter, split and damaged beans and insect damage against the specification.
Storage: check fumigation records, container dryness and bag condition to avoid mould and weevils in transit.
What goes wrong
Soya bean orders fail on GM content, moisture and residues. Non-GM lots test positive because of mixing in storage, beans arrive mouldy after condensation in the container, and residue results exceed a GB limit.
Test each lot, control moisture and packing, and keep identity-preserved records. See our quality inspection guide.
Cambridge China Bridge sources food-grade soya beans for UK tofu, soya drink and food makers, checking the supplier's identity-preserved controls first. See factory verification.
Frequently asked questions
What is the UK import duty on soya beans from China?
Read from the UK Trade Tariff on 27 September 2026, soya beans (1201) carried 0% from China.
Can GM soya be imported?
Only GM events authorised for GB food or feed, with traceability and labelling under Regulation 1830/2003.
Is there VAT on soya beans?
Soya beans sold as food or farm feed are generally zero-rated; check the exact product and use.
Do soya seeds for sowing need a certificate?
Yes. Seed for sowing needs a phytosanitary certificate and plant health checks.