Sourcing sugar pastilles from China
Sugar pastilles from China carry 8% UK duty across the relevant throat pastille, sugar-coated, gum and jelly, and compressed tablet lines. Confectionery from China containing milk cannot be imported into Great Britain. Fix the recipe and check labels and applicable border controls before ordering. Cambridge China Bridge sources sugar pastilles.
Sugar pastilles: 8% duty
Read from the UK Trade Tariff on 30 September 2026, the relevant sugar pastille lines carried 8% duty for goods from China, with no anti-dumping or countervailing measures and no suspensions recorded. Heading 1704 covers sugar confectionery without cocoa, including white chocolate. The table distinguishes throat pastilles, panned goods, gum and jelly confectionery, and compressed tablets.
The tariff attaches a restriction on entry into free circulation and an organic import control to these lines. Check whether the Chinese product and its ingredients fall within the high-risk food rules: listed consignments need pre-notification, and you should confirm applicable border checks and health entry documents with your customs broker before shipment. For organic pastilles, confirm the certificate and other import requirements with your customs broker; the exporter’s control body issues the certificate of inspection.
Confirm the commodity code from the full recipe and manufacturing process, rather than the supplier’s use of 'pastilles'. The wider sugar confectionery guide covers neighbouring products.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Throat pastilles and cough drops | 1704 90 55 00 | 8% | None |
| Sugar-coated pastilles, where classified as panned goods | 1704 90 61 00 | 8% | None |
| Gum and jelly confectionery pastilles | 1704 90 65 00 | 8% | None |
| Compressed sugar tablets | 1704 90 81 00 | 8% | None |
Specify the pastille recipe and texture
Specify whether the pastille is a compressed tablet, a gum or jelly sweet, or a sugar-coated product. Agree flavour, sweetness, dimensions, firmness, coating, moisture acceptance criteria and whether packs contain loose or individually wrapped pieces. Keep an approved sample for comparison.
Obtain the full recipe, including gelling agents, colours, flavour carriers and processing aids. Confectionery from China containing milk is prohibited from entering Great Britain. For vegetarian pastilles, agree the gelling agent explicitly and check that production uses the approved recipe.
Agree remaining shelf life at arrival, storage conditions, pack seals and carton protection. Review the English label with the relevant food authority to confirm the requirements for the food name, ingredients, emphasised allergens, net quantity, best-before date and UK business address. Check whether the colours used require the warning about children’s activity and attention.
Worked duty example
Illustrative example, not a quote: Illustrative order: 15 tonnes of fruit jelly pastilles under 1704 90 65 00, invoiced at £30,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £32,500. Duty at 8% is £2,600. Import VAT at 20% is charged on the customs value plus duty, £35,100, so it is £7,020. Import taxes total £9,620; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,600 of duty. The import duty and VAT guide explains each step. HMRC's VAT Notice 701/14 lists confectionery among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.
Inspection checklist
Recipe: match batch records and ingredient declarations to the approved formula, including the absence of milk and the agreed gelling agent.
Texture: compare firmness, flavour and coating with the approved sample; check for tackiness, sweating, cracking and pieces stuck together.
Packs and labels: check seals, legibility, declared contents and English label details; weigh sample packs against the stated net quantity.
Batch evidence: match cartons and packs to production records, check metal detection records and review laboratory results against the agreed specification. Use the quality inspection guide to brief the inspector.
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What goes wrong
Pastilles can arrive sticky or fused after damp storage, while compressed tablets can chip and leave powder in the pack. Test the approved packaging with the actual recipe under the agreed storage conditions, and inspect arrival samples before distributing the stock.
A changed gelling agent can undermine a vegetarian claim, and an unchanged label can conceal a changed recipe or allergen. Milk in a flavour carrier also triggers the prohibition on Chinese milk-containing confectionery. Require written approval for recipe changes and reconcile the finished label with the batch formula.
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 sugar pastilles from China?
The relevant throat pastille, sugar-coated, gum and jelly, and compressed tablet lines carry 8% duty in the supplied tariff facts. No anti-dumping or countervailing measures or suspensions are recorded.
Can I import milk-containing pastilles from China?
No. Official guidance prohibits confectionery from China for human consumption containing milk from entering Great Britain. Check flavour carriers as well as the main ingredients.
Do all Chinese sugar pastilles need high-risk food checks?
The tariff flag does not establish that every recipe is listed. Check the product, ingredients and Chinese origin against the applicable list with your broker before shipping.
How do I check vegetarian sugar pastilles?
Agree the gelling agent in writing, obtain the complete recipe and check batch records against it. Compare production samples with the approved sample and verify that the label matches the formula.