Green beans, roasted blends, decaffeinated lots, husks for compost — the moment any of them crosses the border, the question that decides your landed cost is deceptively small: which commodity code applies? Getting import coffee UK classification right is the difference between a 0% duty rate and an 8% one on the very same shipment. This guide walks through how the UK Trade Tariff treats coffee, what you pay, and the paperwork you cannot skip.
How the UK Trade Tariff classifies coffee
Coffee sits under heading 0901 of the UK Trade Tariff. The classification fans out along two questions the customs system always asks first: is the coffee roasted or not, and is it decaffeinated or not. Those two yes/no answers point you to one of four core ten-digit commodity codes, plus a couple for by-products.
Because the duty rate is attached to the code, not to the word “coffee”, the same sack can attract very different charges depending on its exact state. A green, caffeinated lot is treated very differently from a roasted, decaffeinated one. Always confirm the live code on the UK Trade Tariff before you declare, as codes and measures are updated through the year.
Duty rates: where coffee is free and where it isn’t
Here are the third-country (standard non-preferential) duty rates shown on the UK Trade Tariff for the main coffee codes at the time of writing. Verify each one on gov.uk before relying on it, because rates can change:
- 0901 11 00 00 — coffee, not roasted, not decaffeinated: 0%
- 0901 12 00 00 — coffee, not roasted, decaffeinated: 8%
- 0901 21 00 00 — coffee, roasted, not decaffeinated: 6%
- 0901 22 00 00 — coffee, roasted, decaffeinated: 8%
- 0901 90 10 00 — coffee husks and skins: 0%
- 0901 90 90 00 — coffee substitutes containing coffee: 10%
The pattern is worth internalising: raw green caffeinated beans enter duty-free, but the moment coffee is roasted or decaffeinated, a tariff appears. A preferential trade agreement or a valid proof of origin can reduce or remove these rates, so check whether your supplier country qualifies.
Import VAT on coffee
On the UK Trade Tariff, the coffee commodity codes above are shown with a 0% VAT rate, in line with the general treatment of unprepared food. That does not mean every coffee product is zero-rated — ready-to-drink and certain prepared products can fall under different rules — so confirm the VAT treatment for your specific product on gov.uk rather than assuming. If import VAT does apply, you can usually account for it through postponed VAT accounting on your VAT return.
Documents and controls
Coffee is an agricultural product, so beyond duty and VAT you should expect the standard import controls for food of non-animal origin. Practical essentials include a commercial invoice with an accurate description and value, the correct commodity code, an EORI number, and an import declaration. Depending on the product and origin, food-safety and labelling rules may also apply.
If you move roasted coffee between the UK and the EU under transit, a guarantee and the right transit paperwork keep the goods moving without duty being due at each leg. For shipments routed through Poland or the wider EU, working with a customs broker that handles UK–Poland movements can keep transit declarations and proofs of origin tidy on both sides of the border.
Import coffee UK: a practical checklist
- Identify whether the coffee is roasted and whether it is decaffeinated.
- Match it to the exact ten-digit commodity code on the UK Trade Tariff.
- Confirm the current third-country duty rate — and check for preferential rates by origin.
- Confirm the VAT treatment for your specific product.
- Have your EORI, commercial invoice and accurate value ready.
- Check food-safety, labelling and any origin documentation requirements.
- Arrange transit paperwork and guarantees if the goods cross multiple borders.
For background on how duty and VAT stack up on other goods, see our guide on importing beer to the UK, which walks through a comparable cost build-up.
Mini-FAQ
Is green coffee duty-free to import into the UK? Under the UK Trade Tariff, code 0901 11 00 00 (not roasted, not decaffeinated) shows a 0% third-country duty rate. Always confirm the live rate before declaring.
Why does roasted coffee attract duty when green beans don’t? The tariff distinguishes by state. Roasted coffee (0901 21) carries a 6% rate and decaffeinated coffee 8%, while raw caffeinated beans are at 0%.
Do I pay VAT on imported coffee? The coffee commodity codes show 0% VAT on the tariff, reflecting the general food treatment, but you should confirm the rate for your exact product on gov.uk.
Sources (gov.uk): UK Trade Tariff (heading 0901); Check when you can account for import VAT on your VAT return.
