Sourcing vodka from China

0% customs duty, with Alcohol Duty separately

Read from the UK Trade Tariff on 7 October 2026, heading 2208 covers undenatured ethyl alcohol below 80% by volume, spirits, liqueurs and other spirituous beverages. The supplied vodka lines all carry 0% customs duty from China, with no anti-dumping or countervailing duty and no suspension listed. The table shows all the vodka lines supplied; the file does not include every strength and container combination.

The tariff attaches an organic-products import control. Confirm inspection-certificate requirements for releasing vodka as organic with your organic control body. The exporter’s control body in the country of export issues the certificate. Before ordering from China, confirm the Great Britain requirements with your customs broker. Ask HMRC or your customs broker to confirm Alcohol Duty liability, payment timing and any applicable excise-warehouse arrangements.

Confirm the commodity code using the actual alcoholic strength and container capacity. For another spirit within the wider heading, see sourcing gin. When budgeting, ask HMRC or your customs broker to confirm Alcohol Duty and its treatment in the import VAT calculation at 20%. See the duty and VAT guide.

Specify the vodka and its bottle

Specify the fermented raw material, target alcoholic strength and agreed tolerance, filtration, flavour profile and any additions. Approve a reference sample and obtain batch analysis for strength, methanol and other contaminants. Agree the test methods and acceptance criteria before production.

Specify bottle capacity, closure, tamper seal, label artwork, carton dividers and pallet packing. Packaged spirits must be sold in specified quantities, so check the bottle format before approving tooling. Confirm label requirements with the relevant food authority, including the product name, alcoholic strength, net quantity and business name and address. Review any applicable allergen declaration.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 bottles of vodka, each 500 ml; Alcohol Duty is additional under 2208 60 11 00, invoiced at £12,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £13,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £13,500, so it is £2,700. 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. HMRC's VAT Notice 701/14 lists alcoholic beverages among the exceptions that are standard-rated even though most food is zero-rated, so the 20% VAT shown applies.

Inspection checklist

Liquid: compare appearance and aroma with the approved sample, and check batch analysis against the strength and contaminant specification.

Bottles: check fill levels, chipped glass, closure fit, tamper seals and leakage on arrival.

Labels: compare printed strength with laboratory results; check product name, net quantity and UK business details against approved artwork.

Documents: reconcile batch references across analysis reports, cartons and shipping documents; check the chosen duty route and any organic inspection certificate.

What goes wrong

A zero customs rate can hide the Alcohol Duty cost. Other problems include strength differing from the label, inconsistent flavour between batches, leaking closures and glass breakage where carton dividers are inadequate.

Hold affected stock while investigating discrepancies. Compare arrival samples with retained samples and batch reports, and photograph damaged packing before disposal. Arrange checks before dispatch using the quality inspection guide.

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.