Duty: zero under the UK Global Tariff
Green tea is commodity code 0902 in the UK tariff and carries a zero rate of duty under the UK Global Tariff, whatever the pack size and whether or not it is flavoured. Matcha from Japan therefore pays no customs duty at all. The UK-Japan Comprehensive Economic Partnership Agreement makes no difference here; the rate is already zero for everyone.
As in the EU, the only classification trap is a blend. A matcha latte mix with sugar and milk powder is a preparation, not tea, and may fall under heading 2101 or 2106 with duty attached. If you import plain matcha, there is nothing to pay.
VAT: tea is zero-rated
Tea is zero-rated for UK VAT as a food item (it sits in the zero-rated food group with coffee and cocoa), so there is normally no import VAT on plain matcha either. In practice this means a courier shipment of matcha arrives with no tax bill, only the courier's clearance fee if they charge one, usually a few pounds. Two cautions: a sweetened or flavoured matcha drink mix can be standard-rated, and if you later sell matcha lattes over the counter, the drink itself is standard-rated catering even though the powder was zero-rated on the way in. Confirm the treatment of any blended product with your accountant.
What you need on your side
- EORI number beginning with GB, free from HMRC, usually issued within a few days. The courier cannot clear a commercial shipment without it.
- Food business registration with your local authority, which every café, roastery and shop already has. There is no separate import licence for tea.
- Pre-notification: tea from Japan is not treated as a high-risk product of non-animal origin, so no advance notification through the import system is normally required for plain matcha. Your courier or broker will tell you if a product is listed.
- Labelling for anything sold in a consumer pack: name of the food, ingredients, net quantity, best-before, storage, the UK business address and country of origin. Bulk foil for your own drinks needs none of this.
Organic claims: the UK Certificate of Inspection
If you want to call the matcha organic on your menu or your shelf, two things are needed beyond the JAS certificate the lot carries. Your business, or your importer, must be registered with a UK organic control body such as the Soil Association or OF&G. And each consignment needs a UK Certificate of Inspection raised by the exporter's control body before the goods arrive. We raise it for every organic lot; you give us the importer's details. Without the COI the tea is still legal to sell, just not as organic, so decide before you order and before you print anything.
Our organic lot, Jun, is first-harvest Kagoshima Yutakamidori certified JAS and USDA; the certificate guide explains what each covers, and the UK path is the COI above.
Halal cafés and the certified line
A large share of the UK cafés that pour matcha daily are halal businesses, and a halal certificate on the matcha is often the first document they ask for. Five of our lots come from a mill holding halal and kosher certification: Wa, Mai, Mine, Kaoru and Yame, from 10 kg per product. The certificate belongs to the mill and ships with the goods. For a plain, bright latte matcha without the certificate requirement, Hikari and Megumi are what UK cafés order most.
Documents and the courier
Under about 30 kg, courier from Osaka reaches any UK address in four to seven days; the estimate for 5 kg is $110 to 140 and for 20 kg $245 to 340, fuel surcharge included. From about 100 kg, sea freight LCL into Felixstowe or Southampton takes five to six weeks port to port. The documents that travel with every shipment:
- Commercial invoice with commodity code 0902, the incoterm and your GB EORI number.
- Packing list with lot numbers and net weights.
- Certificate of analysis for the lot, and the current residue report.
- The mill's certificates: JAS where applicable, halal and kosher for the certified line.
- UK Certificate of Inspection for organic lots, raised before departure.
- Certificate of origin on request.
A worked example: 5 kg to London
| Line | Amount | Note |
|---|---|---|
| Hikari, 5 × 1 kg foil | $1,200 | $240 per kg FOB Osaka, first-harvest Shizuoka |
| Courier to London | $110 – 140 | 4 to 7 days, tracked, documents attached |
| Duty | $0 | Commodity code 0902, UK Global Tariff |
| Import VAT | $0 | Tea is zero-rated |
| Courier clearance fee | about $0 – 20 | Depends on the courier's account terms |
| Matcha per 2 g latte | $0.48 | Before milk, cup and labour |
The UK wholesale page keeps these figures current, and the buying guide covers what to ask any supplier before you order. If you want the documents before the tea, request samples and ask for the specimen COA and residue report with them.
Questions buyers ask
Is there import duty on matcha in the UK?
No. Green tea under commodity code 0902 is zero-rated under the UK Global Tariff, flavoured or not. Blended drink mixes with sugar or milk powder may be classified differently.
Is there VAT on imported matcha in the UK?
Plain tea is zero-rated for UK VAT, so there is normally no import VAT on matcha powder. Sweetened or flavoured mixes can be standard-rated, and matcha drinks sold in a café are standard-rated catering.
Do I need a licence to import matcha into the UK?
No import licence. You need a GB EORI number and a food business registration with your local authority. Organic claims need a UK Certificate of Inspection and an importer registered with a UK organic control body.
How long does matcha take to reach the UK from Japan?
Four to seven days by courier from Osaka. Sea freight for 100 kg and up takes five to six weeks to Felixstowe or Southampton.
