Coffee and tea duty into the United Kingdom: 0%–8%
Coffee and tea imported into the United Kingdom carry customs duty of between 0% and 8%, with most items at 2%, plus 20% import VAT, effective 1 January 2021, whatever the country of origin. In the United Kingdom, consignments at or under £135.00 are relieved of duty, though import VAT still applies.
175 origins qualify for a preferential rate below the 7% standard, ranging from 0% to 2.8%. None of them changes the worked example: at £38.00 that consignment is already under the £135.00 relief threshold, so no duty is charged whatever the origin. Preference starts to matter above it. Claiming a preferential rate requires proof of origin at customs; without acceptable proof the standard rate applies.
- Route
- Any origin → United Kingdom
- Customs duty
- 0%–8%, median 2%
- Import VAT
- 20%
- Duty assessed on
- Goods value plus freight and insurance (CIF)
- Low-value treatment
- Consignments at or under £135.00 are relieved of duty, though import VAT still applies
- Typical clearance fee
- £8.00, charged by the carrier
- Commodity codes covered
- 7
- Last verified
- 23 August 2026
Rates by commodity code
| HS code | Description | Duty | In force since | Instrument |
|---|---|---|---|---|
| 0901.11 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, coffee, not roasted | 0% | S.I. 2020/1430 | |
| 0901.12 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | 8% | S.I. 2020/1430 | |
| 0901.21 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, coffee, roasted | 6% | S.I. 2020/1430 | |
| 0901.22 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | 8% | S.I. 2020/1430 | |
| 0902.10 | Tea, whether or not flavoured | 2% | S.I. 2020/1430 | |
| 0902.30 | Tea, whether or not flavoured | 0% | S.I. 2020/1430 | |
| 0902.40 | Tea, whether or not flavoured | 0% | S.I. 2020/1430 |
A worked example
A £38.00 order of tea, whether or not flavoured (HS 0902.10) with £8.00 shipping, imported into the United Kingdom, lands at £46.00 — £0.00 of that is charges due on arrival.
| Goods value | £38.00 |
|---|---|
| Shipping and insurance | £8.00 |
| Customs duty · No duty — below the relief threshold | £0.00 |
| Charges due on arrival | £0.00 |
| Total landed cost | £46.00 |
Order value is an assumed figure converted from euros at an illustrative rate, for the sake of a realistic example. Use the calculator for your actual numbers.
Origins with a preferential rate
| Agreement | Preferential rate | vs standard | Saving on the example |
|---|---|---|---|
| CARIFORUM14 countriesAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | 0% | -7.0pp | Relieved |
| Central America6 countriesCosta Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0% | -7.0pp | Relieved |
| Channel Islands2 countriesGuernsey, Jersey | 0% | -7.0pp | Relieved |
| CPTPP All Members excluding Canada10 countriesAustralia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, Vietnam | 0% | -7.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences43 countriesAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | 0% | -7.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Enhanced Preferences17 countriesAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 0% | -7.0pp | Relieved |
| Eastern and Southern Africa States4 countriesMadagascar, Mauritius, Seychelles, Zimbabwe | 0% | -7.0pp | Relieved |
| European Union28 countriesAustria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Union, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden | 0% | -7.0pp | Relieved |
| OCTs (Overseas Countries and Territories)11 countriesAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | 0% | -7.0pp | Relieved |
| SADC EPA5 countriesBotswana, Eswatini, Lesotho, Mozambique, Namibia | 0% | -7.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Standard Preferences1 countryIndonesia | 2.8% | -4.2pp | Relieved |
| Best rate comes from different agreements by commodity code1 countryIndia | 0% | -7.0pp | Relieved |
| Named individually in the tariff33 countriesAlbania, Cameroon, Canada, Ceuta, Colombia, Côte d’Ivoire, Ecuador, Egypt, Fiji, Georgia, Ghana, Iceland, Israel, Jordan, Kenya, Kosovo, Lebanon, Liechtenstein, Melilla, Moldova, Morocco, North Macedonia, Norway, Palestinian Territories, Papua New Guinea, Samoa, San Marino, Serbia, South Africa, South Korea, Switzerland, Türkiye, Ukraine | 0% | -7.0pp | Relieved |
The worked example falls under the £135.00 duty relief threshold, so no duty is charged whatever the origin. These rates apply above it.
Where Northern Ireland charges differently
Northern Ireland applies the EU Common External Tariff rather than the UK Global Tariff. On 4 of the 7 commodity codes compared here the two differ; on the rest they are identical.
| Commodity code | This page | Northern Ireland | Difference |
|---|---|---|---|
| 090112Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | 8% | 8.3% | +0.3pp |
| 090121Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, coffee, roasted | 6% | 7.5% | +1.5pp |
| 090122Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | 8% | 9% | +1.0pp |
| 090210Tea, whether or not flavoured | 2% | 3.2% | +1.2pp |
Duty rates only. Northern Ireland follows EU customs rules on low-value consignments and UK rules on VAT, so the total charge on a parcel is not simply this page’s figure with the rate swapped. Goods moving from Great Britain to Northern Ireland are a separate regime again.
Check your own order
Common questions
How much is customs duty on coffee and tea imported into the United Kingdom?
Between 0% and 8% depending on the exact commodity code, with a median of 2%, effective 1 January 2021.
Is there a threshold below which I pay nothing on a parcel to the United Kingdom?
Consignments at or under £135.00 are relieved of duty, though import VAT still applies.
Is import VAT charged on top of the duty in the United Kingdom?
Yes. the United Kingdom charges 20% import VAT, calculated on the customs value plus the customs duty itself.
What would a typical order actually cost?
A £38.00 order with £8.00 shipping attracts £0.00 in charges on arrival, for a total landed cost of £46.00.
Classification notes
- 03026 UK VAT zero rate
- CD785 The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations
- CD808 Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents.
- RT001 To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below: 9U01 – CPTTP Certification of Origin made out by the exporter 9U02 – CPTTP Certification of Origin made out by the producer 9U03 – CPTTP Certification of Origin made out by the importer Unless made out in Viet Nam, Brunei or Malaysia a Certification of Origin for import into the UK can be self-certified. Certifications of Origin made out in Viet Nam, Brunei and Malaysia must be certified by the exporting customs authority. Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link).
- CD597 The release for free circulation of consignments of food and feed listed in Annexes I and II to Regulation (EU) 2019/1793 shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED) as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation as transposed into UK law.
21 further sanctions and trade-control notices apply to these commodity codes. They govern whether the goods may be traded, not what they cost, and are listed at the source rather than repeated here.
Sources
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
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