Sourcing stout beer from China

0% customs duty, separate Alcohol Duty

Read from the UK Trade Tariff on 15 November 2026, heading 2203 covers beer made from malt, including stout. The supplied tariff data shows 0% customs duty from China across bottles, other containers holding 10 litres or less, and containers holding more than 10 litres. It lists no anti-dumping or countervailing duty and no suspensions. Cans and small kegs share a commodity code. Confirm the container format through finding your commodity code.

Alcohol Duty is separate and charged per litre of pure alcohol. From 1 February 2026, beer at 3.5% to 8.4% ABV has a standard rate of £22.58 per litre of pure alcohol; stronger stout falls into higher bands. Qualifying draught products have lower rates. Import VAT at 20% is charged on the value plus customs and Alcohol Duty. Use the duty and VAT guide and the wider beer sourcing guide when planning landed costs.

The UK Trade Tariff attaches an organic import control. Organic stout imported from China into Great Britain requires a GB certificate of inspection. The exporter’s control body issues the certificate in the country of export. Your company must be based and certified in the UK to import organic products. Confirm the consignment paperwork with your customs broker and organic control body before dispatch.

Specify the stout recipe and dispense format

Agree the stout style, roast bitterness, sweetness, body and finish against an approved sample. Record the malt bill, oats, any lactose or flavour additions, alcoholic strength and tolerance, carbonation, and whether the beer is filtered or pasteurised. For nitrogenated stout, agree the gas system and test the intended pour. For kegs, specify the connector and compatibility with your dispense equipment.

Agree shelf life, remaining shelf life on arrival, storage conditions and transport temperature limits. Confirm with the relevant food authority which label particulars apply, including alcoholic strength above 1.2% ABV, gluten-containing cereal allergens, name, net quantity, a date mark where required, and the UK business name and address. If your UK-established business will wholesale alcohol at or after the duty point, ask HMRC whether Alcohol Wholesaler Registration Scheme approval is needed and whether an exclusion applies. Settle who accounts for Alcohol Duty before shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 bottles of stout, each 500 millilitres under 2203 00 01 00, 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 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,500, so it is £900. 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

Recipe and flavour: compare batch samples with the approved stout for roast character, sweetness, body and unwanted sourness; match malt, oats and any lactose to the agreed recipe and allergen artwork.

Laboratory: check alcoholic strength against the label and intended duty band, microbiological stability, and carbonation or nitrogen performance against the specification.

Packaging: inspect bottle closures, can seams, keg valves, leaks, fill levels and date codes; test a keg on the intended dispense equipment.

Arrival: check pallet condition, damaged or swollen packs, remaining shelf life and available temperature records. Compare arrival samples with retained pre-shipment samples using the quality inspection guide.

What goes wrong

A dark colour can conceal a poor match to the approved stout. Excessive roast bitterness, an unexpectedly sweet finish, weak body or a poor nitrogen pour can make the batch unsuitable for your intended customers. Heat exposure, leaking closures and unstable beer can reduce usable shelf life.

A strength mismatch changes the Alcohol Duty calculation, while missing cereal allergen information creates a labelling problem. Organic paperwork can also delay an order. Approve the recipe, label artwork and duty route together, then compare the production batch and arrival samples with the approved sample.

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.