Sourcing Toffee from China
Toffee without cocoa from China carries 8% UK duty under 1704 90 75 00, with no duty variation between the buying formats shown. Confirm ingredients and allergen labelling requirements with the relevant food authority. Check dairy import eligibility and the tariff's food controls before ordering. Cambridge China Bridge sources toffee.
Toffee duty and import controls
Read from the UK Trade Tariff on 30 September 2026, toffees, caramels and similar sweets under 1704 90 75 00 carried 8% duty for goods from China. The supplied record shows no anti-dumping or countervailing duty and no suspension. Heading 1704 covers sugar confectionery without cocoa, including white chocolate. The table shows buying formats within the same tariff line.
The tariff attaches a restriction on entry into free circulation and an organic import control. Check the current high-risk food list against the product and Chinese origin; listed goods require pre-notification. Ask your customs broker to confirm applicability and any border checks or health-entry document requirements. For organic toffee, confirm certificate requirements with the broker and organic control body; certificates of inspection are issued by the exporter's control body.
Confirm the commodity code using the full recipe and any coating. Confectionery containing cocoa, other than white chocolate, falls under heading 1806. Our sweets and sugar confectionery guide covers the wider heading.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain toffee without cocoa | 1704 90 75 00 | 8% | None |
Specify the toffee recipe and texture
Agree whether the toffee should be brittle or chewy, its caramel flavour, butter or vegetable fat, milk ingredients, nuts, salt and any filling. Fix piece size, pack weight, wrapper material, storage conditions and remaining shelf life on arrival. Keep an approved sample for comparison and require written approval before recipe or ingredient changes.
For toffee containing dairy, check whether country-of-origin approval is required under the composite-product import rules before ordering. Ask the factory for ingredient origins and processing details so the broker can assess the actual recipe. Approve the English label against that recipe, including emphasised allergens.
Worked duty example
Illustrative example, not a quote: Illustrative small-wholesaler order: a pallet of individually wrapped toffee under 1704 90 75 00, invoiced at £2,500 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,000. Duty at 8% is £320. Import VAT at 20% is charged on the customs value plus duty, £4,320, so it is £864. Import taxes total £1,184; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £320 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
Texture: compare arrival samples with the approved sample for bite, chew, graininess, burnt flavour and rancid fat; check whether pieces have softened or stuck together.
Wrappers: unwrap samples after storage under the agreed conditions; check clean release, secure closures, grease leakage and damaged outer cartons.
Labels and weight: compare the English ingredients list and emphasised allergens with the signed recipe; check the food name, net quantity, best-before date and UK business address, then weigh sample packs.
Batch evidence: match carton and pack batch references to production records; review moisture or water activity results, metal detector records and food-contact evidence for wrappers.
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What goes wrong
A factory changes butter, milk powder or nuts while keeping the approved artwork. The flavour and texture change, and the allergen declaration may no longer match the product. Lock the recipe and label together, review shared-line allergen risks and check production samples before dispatch.
Heat and moisture can leave toffee soft, sticky or fused to its wrapper; poor fat quality can produce stale flavours. Agree storage trials with the actual wrapper, inspect seals and compare arrival samples before releasing stock. A tariff code alone does not settle dairy eligibility or the attached food controls.
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 toffee from China?
The supplied tariff record dated 30 September 2026 gives 8% for toffees, caramels and similar sweets under 1704 90 75 00, with no anti-dumping or countervailing duty and no suspension.
Can I import butter toffee from China?
Check the exact recipe before ordering. Dairy-containing toffee needs an assessment of country-of-origin approval under composite-product rules; ask the factory for ingredient origins and processing details.
What must appear on a toffee label?
Ask the relevant food authority to confirm English label requirements for the food name, ingredients with allergens emphasised, net quantity, best-before date and business address. Match the label to the signed recipe.
How do I check toffee for sticking?
Store production samples in the actual wrappers under the agreed conditions. Check clean unwrapping, pieces sticking together, grease leakage and changes in bite against the approved sample.