Sourcing tea from China
Tea from China pays 0% UK duty, except green tea in retail packs of 3 kg or less at 2%, with no anti-dumping duty, and tea is zero-rated for VAT. Chinese tea is listed for increased official controls, so every consignment needs a finalised CHED-D after checks at a border control post, and pesticide residues are the main reason for rejection. Cambridge China Bridge sources tea.
Green, black and oolong tea from China pays 0% or 2% UK duty and needs a CHED-D at a border control post. Pesticide limits, labels and a worked example.
0% or 2% duty
Read from the UK Trade Tariff on 26 September 2026, green tea in immediate packings of 3 kg or less carried 2% duty on goods from China, while other green tea and black and partly fermented tea such as oolong carried 0%, with no anti-dumping measure. Herbal infusions without tea leaves and tea extracts are classified elsewhere, so the leaf and the pack size decide the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Green tea in immediate packings of 3 kg or less | 0902 10 00 00 | 2% | None |
| Other green tea | 0902 20 00 00 | 0% | None |
| Black and partly fermented tea in packings of 3 kg or less | 0902 30 00 00 | 0% | None |
| Other black and partly fermented tea | 0902 40 00 00 | 0% | None |
Border checks, residues and labels
Tea from China is listed in retained Regulation 2019/1793 for increased official controls, so each consignment must be pre-notified, checked at a border control post, and released only with a finalised common health entry document for food of non-animal origin, CHED-D. The checks focus on pesticide residues, which must stay within GB maximum residue levels, and on contaminants such as anthraquinone and polycyclic aromatic hydrocarbons.
Retail packs need the name, net quantity, best before date, storage conditions, country of origin and a UK food business address, and flavoured teas need a full ingredient list with any allergens emphasised. See the food preparations guide and food labelling and contact rules.
Worked duty example
A hypothetical order, not a quote: 5,000 kg of green tea in 100 g retail tins under 0902 10 00 00, bought for £50,000 free on board with £2,000 of freight and insurance, so the customs value is £52,000. Duty at 2% is £1,040; the same tea imported in bulk sacks over 3 kg under 0902 20 00 00 would pay 0%, and black and oolong tea pay 0% in either pack. Tea is food and zero-rated for VAT, so no import VAT is due, but the border control post charges for the CHED-D checks come on top. The import duty and VAT guide explains each step.
What goes wrong
Tea fails at the border and in the cup. Lots test over GB limits for pesticide residues or anthraquinone and are held or destroyed at the border control post, moisture pick-up makes leaves stale or mouldy, and grades or origins are blended so the lot does not match the approved sample. Tins and pouches taint the tea, flavoured blends contain undeclared allergens, and labels miss mandatory information.
Test every lot at an accredited laboratory for a wide pesticide screen, anthraquinone and PAHs against GB limits before shipping, check moisture and leaf grade against the approved sample, use food-grade packaging with barrier liners, confirm flavourings and allergens, check labels, and pre-notify and book the border control post before arrival.
Cambridge China Bridge sources green, black, oolong, white and scented teas for tea brands and retailers, with pre-shipment residue testing and border paperwork arranged. See how we source tea.
Frequently asked questions
What is the UK import duty on tea from China?
Read from the UK Trade Tariff on 26 September 2026, 0%, except green tea in packs of 3 kg or less at 2%.
Does Chinese tea need border checks?
Yes. It is listed in Regulation 2019/1793, so each consignment needs a finalised CHED-D after checks at a border control post.
Is there VAT on imported tea?
No. Tea is food and zero-rated for VAT.
Why is tea rejected at the border?
Mostly pesticide residues or contaminants such as anthraquinone above GB limits.