One chest of green tea can pay duty while the chest of black tea sitting next to it sails through at 0% — and the only thing separating them is a ten-digit number. If you want to import tea UK-side without nasty surprises on your landed cost, the heading you need to understand is 0902 of the UK Trade Tariff, and the two questions it asks about every consignment: is the tea fermented, and how is it packed?
How the UK Trade Tariff classifies tea
All tea, whether or not flavoured, sits under heading 0902. From there the tariff splits along two axes. The first is fermentation: green (non-fermented) tea versus black (fermented) or partly fermented tea. The second is packing: immediate packings of 3 kg or less versus packings over 3 kg. Those two yes/no answers steer you to one of four core commodity codes.
Because the duty rate attaches to the code rather than to the word “tea”, the exact state and packaging of your consignment decide what you pay. Always confirm the live code and measures on the UK Trade Tariff before you declare, as codes and rates are updated through the year.
Tea duty rates: where you pay and where you don’t
Here are the third-country (standard non-preferential) duty rates shown on the UK Trade Tariff for the main tea codes at the time of writing. Verify each one on gov.uk before relying on it:
- 0902 10 00 00 — green tea (not fermented), packings of 3 kg or less: 2%
- 0902 20 00 00 — green tea (not fermented), packings over 3 kg: 0%
- 0902 30 00 00 — black tea (fermented) and partly fermented, packings of 3 kg or less: 0%
- 0902 40 00 00 — black tea (fermented) and partly fermented, packings over 3 kg: 0%
The standout point is that only one of the four codes carries any duty: green tea in retail-sized packings of 3 kg or less, at 2%. Bulk green tea over 3 kg, and black tea in any packing, show a 0% third-country rate. A preferential trade agreement or a valid proof of origin can reduce rates further where they apply, so check whether your supplier country qualifies.
Import VAT on tea
On the UK Trade Tariff, all four of the tea codes above are shown with a 0% VAT rate, in line with the general treatment of tea as a food. That said, ready-to-drink products, supplements or certain prepared blends can fall under different rules, so confirm the VAT treatment for your specific product on gov.uk rather than assuming. Where import VAT does apply, VAT-registered businesses can usually account for it through postponed VAT accounting on the VAT return instead of paying at the border.
Documents and controls for tea imports
Tea is a food of non-animal origin, so beyond duty and VAT you should plan for the standard import process. GOV.UK sets out the core steps for bringing goods into the UK: obtain a GB EORI number, check whether any licences or restrictions apply, find the correct commodity code, work out the customs value, make the import declaration, and pay or account for any duty and VAT. Accurate labelling and food-safety compliance round out the picture.
If your tea moves through the EU before reaching the UK — or you ship roasted and blended product onward across borders — transit paperwork and a guarantee keep the goods moving without duty falling due at each leg. For shipments routed through Poland or the wider EU, having dedicated customs clearance support on the Poland side keeps declarations and proofs of origin tidy on both ends.
Import tea UK: a practical checklist
- Decide whether the tea is green (not fermented) or black/partly fermented.
- Check the immediate packing size: 3 kg or less, or over 3 kg.
- Match it to the exact ten-digit code under heading 0902 on the UK Trade Tariff.
- Confirm the live third-country duty rate, and check for preferential rates by origin.
- Confirm the VAT treatment for your specific product.
- Have your GB EORI, commercial invoice and accurate customs value ready.
- Check labelling and food-safety requirements, plus transit paperwork if the goods cross multiple borders.
For a comparable cost build-up on another agricultural product, see our guide on importing coffee to the UK, where the same roasted-versus-raw logic drives the duty rate.
Mini-FAQ
Does all imported tea pay UK duty? No. Under heading 0902, only green tea in immediate packings of 3 kg or less shows a third-country duty (2%). Bulk green tea over 3 kg and black tea in any packing show 0%. Always confirm the live rate before declaring.
What is the commodity code for black tea? Black (fermented) and partly fermented tea sits under 0902 30 (packings of 3 kg or less) or 0902 40 (over 3 kg), both shown at 0% third-country duty on the UK Trade Tariff.
Do I pay VAT on imported tea? The 0902 tea codes show 0% VAT on the tariff, reflecting the general food treatment, but confirm the rate for your exact product on gov.uk.
Sources (gov.uk): UK Trade Tariff (heading 0902); Import goods into the UK: step by step.
