Xylose, trehalose and pure sugars from China
Chemically pure sugars from China other than sucrose, lactose, maltose, glucose and fructose, such as rhamnose, raffinose, mannose, D-xylose and trehalose, pay 6% UK duty under heading 2940, but D-xylose and trehalose dihydrate are suspended to 0% until 31 December 2028. Food-use sugars must be authorised where required, so check the FSA register and specify purity.
D-xylose, trehalose, rhamnose, mannose and other chemically pure sugars from China pay 6% UK duty, with xylose and trehalose suspended to 0%.
6% duty, with suspensions
Read from the UK Trade Tariff on 27 September 2026, heading 2940 covers sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and sugar ethers, acetals, esters and their salts. Rhamnose, raffinose and mannose, methyl alpha-D-mannopyranoside and a listed mannopyranose derivative carried 6% on goods from China. D-xylose (2940 00 00 20) and D(+)-trehalose dihydrate (2940 00 00 30) have 0% suspensions to 31 December 2028. Other sugars (2940 00 00 80) pay 6%, or 0% for listed pharmaceutical substances under additional code 2500, and a listed galactopyranose derivative is suspended to 2028. There was no anti-dumping measure.
Sucrose, glucose and fructose are headings 1701 and 1702, and sugar alcohols such as xylitol and sorbitol are chapter 29 alcohols, so confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Rhamnose, raffinose and mannose | 2940 00 00 10 | 6% | None |
| D-xylose | 2940 00 00 20 | 6%; suspended to 0% to 2028 | None |
| D(+)-trehalose dihydrate | 2940 00 00 30 | 6%; suspended to 0% to 2028 | None |
| Methyl alpha-D-mannopyranoside, 98% or more | 2940 00 00 60 | 6% | None |
| Listed mannopyranose derivative | 2940 00 00 70 | 6% | None |
| Other | 2940 00 00 80 | 6%; 0% for listed pharmaceutical substances; one listed derivative 0% to 2028 | None |
Food and chemical rules
Sugars sold for food use must be permitted for that use, so check their status on the FSA register of regulated products before ordering. As substances, importers of one tonne or more a year need a UK REACH position and a safety data sheet.
Specifying pure sugars
Specify the sugar and form, assay, specific rotation, moisture or water of crystallisation, related sugar impurities, heavy metals, microbiology for food and pharmaceutical grades, particle size, and packing.
Worked duty example
An invented example rather than a quote: 5 tonnes of L-rhamnose, commodity code 2940 00 00 10, bought for £40,000 free on board with £1,500 of freight and insurance, so the customs value is £41,500. Duty at 6% is £2,490. If the standard rate of VAT applies, import VAT is 20% of £43,990, which is £8,798, and a VAT-registered buyer usually recovers it; check VAT Notice 701/14 if the sugar is sold as a food ingredient. The duty and VAT guide walks through the calculation.
Inspection checklist
Analysis: check assay, moisture and impurities on each lot certificate, and verify a sample by an independent laboratory.
Grade documents: for food or pharmaceutical use, check the grade certificate and manufacturing controls.
Packing: check sealed, labelled packs and lot traceability.
What goes wrong
Pure sugar orders fail on assay, grade and documents. Purity falls below the specification, technical grade is supplied against a food-grade order, and lot certificates cannot be traced to production.
Test lots and check grade documents before shipping. See our quality inspection guide.
Cambridge China Bridge sources xylose, trehalose and other speciality sugars for UK food, nutrition and pharmaceutical buyers, checking the producer first. See factory verification.
Frequently asked questions
What is the UK import duty on D-xylose from China?
Read from the UK Trade Tariff on 27 September 2026, D-xylose under 2940 00 00 20 carried 6% but is suspended to 0% until 31 December 2028.
Is trehalose suspended too?
Yes. D(+)-trehalose dihydrate under 2940 00 00 30 is suspended to 0% until 2028.
Is xylitol in heading 2940?
No. Sugar alcohols such as xylitol are chapter 29 alcohols.
Can these sugars be sold as food?
Check each sugar's status on the FSA register of regulated products first.