Sourcing tomato seeds for sowing from China

Tomato seed duty and the conditional suspension

Read from the UK Trade Tariff on 29 September 2026, heading 1209 covers seeds, fruit and spores used for sowing. Tomato seeds fall within the other vegetable-seed family. The table shows buying formats under the same seed line, rather than separate tariff classifications. See the wider sowing-seeds guide.

The relevant vegetable-seed lines carry 2% base duty from China and an autonomous 0.00% suspension. The suspension excludes mixtures, preparations and products containing different components. No anti-dumping or countervailing duty is recorded on these lines. The tariff attaches an organic-products import control; ask your customs broker to confirm its requirements for an organic shipment.

Have your broker confirm the commodity code, suspension eligibility and treatment of any coating or mixed pack before dispatch. For organic paperwork, the certificate of inspection is issued by the exporter’s control body in the country of export. Confirm the proposed seed shipment with your organic control body.

Specify the tomato variety and seed lot

Specify the botanical identity, named variety, hybrid or open-pollinated status, fruit type, growth habit and intended growing conditions. Agree germination, varietal purity, moisture, seed count or net weight, treatment, packaging and storage conditions. Request test reports tied to the actual lot, rather than a catalogue sample.

Ask the plant-health authority to confirm phytosanitary certificate and advance notification requirements for tomato seeds from China entering Great Britain, together with the applicable pest-testing and declaration details, before shipment. In England and Wales, a business needs a licence to market seed. New varieties must be added to the relevant variety lists before marketing; check the named variety before ordering.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 kg of tomato seeds for sowing under 1209 91 80 10, invoiced at £30,000 free on board, with £900 of freight and insurance to the UK. The customs value is £30,900. Duty at 2% is £618. Import VAT at 20% is charged on the customs value plus duty, £31,518, so it is £6,303.60. Import taxes total £6,921.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £618 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Identity: match the variety and lot references across packets, cartons, purchase documents and test reports.

Germination: draw representative samples from the delivered lot and compare the results with the agreed specification.

Condition: check for damp packets, damaged seals, mould, debris, broken seeds and inconsistent treatment or coating.

Packing: compare seed count or net weight with the order, photograph the labels and retain a sealed sample from each lot.

What goes wrong

A fruit photograph does not establish varietal identity. Mixed varieties, substituted open-pollinated seed and old stock can produce uneven plants or fruit that differs from the buyer’s specification. Keep lots separate and arrange a grow-out comparison where varietal identity matters.

A germination report does not answer every plant-health question. Check the shipment paperwork separately from commercial quality reports. Damp packaging can undermine an otherwise acceptable lot, while mixed or prepared products need a fresh check of suspension eligibility. Record arrival defects before distributing the seeds.

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.