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Customs & Duties

Importing food and drink into the UK is more complex than importing most other product categories. Duty rates vary enormously — from 0% on green coffee to over 20% on some processed foods and alcoholic beverages. On top of customs duty, food imports face biosecurity controls, health certifications, and separate regulatory requirements that non-food goods don't. Getting this wrong can mean your shipment is destroyed at the border, not just delayed.

Why Food Duty Rates Vary So Much

The UK Global Tariff for food and drink reflects a combination of agricultural protection, trade agreement preferences, and historical GATT bindings. Unlike manufactured goods, where a standard rate often applies across a category, food duty rates are highly product-specific. The following gives a sense of the range:

• Green (unroasted) coffee: 0%
• Roasted coffee: 0%
• Tea: 0%
• Spices: 0–3.2%
• Fresh fruit and vegetables (non-seasonal): 0–12% depending on product
• Chocolate and confectionery: 5–8%
• Olive oil: typically 0% under UK-EU TCA for EU-origin goods; up to 7.7% from non-TCA origins
• Wine: specific duty rates per litre plus excise duty — the customs duty element is typically 0–8% but excise significantly increases the total
• Spirits: customs duty typically low but excise duty is the dominant cost
• Dairy products: highly variable — can be 0–30% depending on product and origin
• Meat and poultry: high tariff-rate-quota (TRQ) structure — low rates inside quota, very high rates outside

The key practical step before importing any food or drink is to look up the exact commodity code and check the applicable rate using the UK Trade Tariff — and to check whether a trade agreement preference applies to your origin country. Finding the right commodity code is especially important for food imports where the rate variation within a chapter is large.

VAT on Food Imports

Most food for human consumption is zero-rated for UK VAT — meaning VAT is charged at 0% at the point of sale. However, this zero-rating does not automatically apply at the border. Import VAT is charged on most food imports at 20% when the goods enter the UK, and you reclaim it through your VAT return if you're VAT-registered. Using postponed VAT accounting avoids the cash flow hit of paying 20% import VAT upfront.

Certain food products are standard-rated for UK VAT (20%): confectionery, crisps and similar savoury snacks, ice cream, sports drinks, alcoholic beverages, and hot food. If you're importing any of these, the standard 20% VAT applies both at import and at the point of domestic sale.

Biosecurity and Health Certification

Food imports into the UK are subject to biosecurity controls administered by the Animal and Plant Health Agency (APHA). The specific requirements depend on what you're importing:

• Animal products and animal-derived food (meat, dairy, eggs, honey, fish): require an Export Health Certificate (EHC) issued by the competent authority in the exporting country, and in many cases, pre-notification through IPAFFS (Import of Products, Animals, Food and Feed System). Physical checks at a Border Control Post are required.
• Plant products and fresh produce: many require a phytosanitary certificate from the exporting country's national plant protection organisation. Some high-risk products require inspection at the point of entry.
• Processed foods with animal ingredients: the certification requirements depend on the level of processing and the ingredients — a biscuit with dairy ingredients is treated differently from raw milk.
• Organic produce: requires certification from an approved organic certification body in the exporting country for the UK organic label to be used.

Failing to provide required health documentation results in the consignment being held and potentially destroyed. The costs of destruction fall on the importer. For food imports, health certification must be arranged before the goods ship — it cannot be resolved once the goods arrive at the UK border.

A Worked Example: Specialty Coffee

A UK specialty coffee roaster imports 500kg of green Arabica beans from an Ethiopian cooperative. The goods value is £2,500 with £180 shipping.

Green coffee has a 0% duty rate, making the landed cost calculation relatively straightforward. The complexity for food imports typically comes from the health certification and biosecurity requirements, not the duty rate — but for other food categories such as processed foods or dairy, the duty rate itself can be a significant cost driver.

Before You Import Food or Drink

Confirm the exact commodity code for your product and check the duty rate and any trade agreement preferences. Determine whether health certification or phytosanitary documentation is required, and arrange this with your supplier well before the goods ship. Register for IPAFFS if importing animal products. Use postponed VAT accounting to avoid the cash flow impact of import VAT. Calculate the full landed cost including duty, VAT, certification costs, and handling fees before committing to the order.