Sourcing tea flavour concentrates from China
Tea flavour concentrates from China within heading 3302 carry 0% UK duty across the relevant beverage lines. Food flavourings must use permitted substances and preparations; check the formula and any animal-derived ingredients before ordering. Cambridge China Bridge sources tea flavour concentrates.
UK duty on tea flavour concentrates
Read from the UK Trade Tariff on 2 October 2026, the relevant beverage-flavour lines under heading 3302 carry 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty and no suspensions. This heading covers industrial mixtures and beverage preparations based on odoriferous substances. This guide concerns tea flavour mixtures intended for beverage manufacture.
The selected lines carry veterinary control. Obtain the origins of any milk, honey or other animal-derived ingredients. Food products containing animal products need additional import guidance. Ask your customs broker to confirm the requirement for the actual Chinese formula, including whether entry documentation and veterinary checks apply. The tariff record also attaches an export control of mercury; ask the broker to confirm its relevance to the goods.
Give your broker the composition, intended use, alcohol content and sugar, starch and milkfat information. Whether the preparation contains all the flavouring agents characterising the beverage also affects classification. Confirm the commodity code before ordering. See the beverage flavour concentrates guide for the wider product family.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Complete tea-drink flavour preparations, over 0.5% alcohol | 3302 10 10 00 | 0% | None |
| Complete tea-drink flavour preparations, low sugar, starch and milkfat | 3302 10 21 00 | 0% | None |
| Other complete tea-drink flavour preparations, excluding the high-sucrose line | 3302 10 29 90 | 0% | None |
| Other tea flavour mixtures for beverage manufacture | 3302 10 40 00 | 0% | None |
Specify the tea profile and finished drink
Specify the intended tea profile, such as black tea, green tea, oolong or jasmine, and agree a retained reference sample. Record the carrier, dilution instructions, colour, aroma and acceptable bitterness. Evaluate the sample in your actual drink recipe, including its sweetener, acidity and milk or plant base, rather than judging the concentrate alone.
Food flavourings must use permitted substances and preparations. Check the applicable flavouring entries and their terms of authorisation in the official register. Obtain a formula-specific specification, allergen information and a certificate of analysis for each batch. Agree microbiological checks, storage conditions, shelf life and the evidence supporting them.
Trial the flavour through your intended heating, filling and storage process. Agree checks for aroma loss, sediment, cloudiness and separation. Put ingredient substitutions and carrier changes under written approval, especially where the drink depends on a particular floral aroma or clear appearance.
Worked duty example
Illustrative example, not a quote: Illustrative order: 2 tonnes of tea flavour concentrate in 25 kg drums under 3302 10 40 00, invoiced at £28,000 free on board, with £1,600 of freight and insurance to the UK. The customs value is £29,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £29,600, so it is £5,920. 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.
Inspection checklist
Identity: match the product name, formula revision and batch identification to the approved specification and certificate of analysis.
Drink performance: dilute in the agreed recipe and compare aroma, colour, bitterness and aftertaste with the retained reference after processing.
Condition: check for unexpected sediment, separation or off-odours, and compare agreed physical and microbiological results with the specification.
Packaging: inspect seals, leaks and contamination around closures; match storage instructions, ingredient and allergen information to the formula shipped.
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What goes wrong
A concentrate can smell right in the sample bottle but give a weak, bitter or perfumed finished drink. Changing the carrier, base recipe or processing conditions can change the result. Approve the processed drink as well as the concentrate, and retain matching samples for repeat-order comparisons.
Incomplete ingredient disclosure leaves the buyer unable to review flavouring permissions, allergens or animal-origin import controls. A certificate for a different formula does not resolve that gap. Resolve discrepancies before dispatch, and hold a mismatched arrival batch pending investigation.
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 tea flavour concentrates from China?
The relevant beverage-flavour lines under heading 3302 carry 0% duty in the supplied tariff record. No anti-dumping or countervailing duty or suspension is listed.
Which commodity code applies to my tea flavour concentrate?
It depends on composition, alcohol, sugars, starch, milkfat and whether it supplies all the beverage's characteristic flavouring agents. Give your broker the full specification.
Do tea flavour concentrates containing milk need veterinary checks?
The tariff attaches veterinary control. Ask your customs broker to confirm the requirement for the Chinese formula and ingredient origins before dispatch.
How should I check a tea flavour concentrate sample?
Use your actual drink recipe and processing conditions. Compare aroma, colour, bitterness, aftertaste and stability with an agreed retained reference.