Guides / Importing coffee · Updated 30 September 2026

Importing coffee into the UK: commodity codes, duty and VAT

Green beans, roasted coffee and instant coffee sit under different lines of the UK Trade Tariff. Here is how to find the right code, when preferential origin can reduce duty, and how VAT applies.

This guide is also available in Polish.

Why the exact state of the coffee matters

Coffee looks like a simple product, but the UK Trade Tariff splits it into several commodity codes depending on what has been done to the beans. Green beans, roasted beans, decaffeinated coffee and instant coffee each sit under a different line, and the line you declare decides which duty rate, preference and measures apply. A wrong line on the declaration means the wrong charges, and correcting it afterwards costs time.

This guide walks through where coffee sits in the tariff, how to narrow down the right code, how preferential origin can affect duty, and what HMRC's VAT guidance says about coffee as food. It deliberately does not quote duty rates: rates change and can depend on origin, so always read them from the live tariff against your specific code.

Where coffee sits in the UK Trade Tariff

Import declarations use 10-digit commodity codes. HMRC notes that only the first 6 digits are used worldwide and that product-specific decisions are particular to each country, so a code your overseas supplier uses is a starting point, not a final answer.

Chapter 09, heading 0901: beans, husks and substitutes containing coffee

Heading 0901 covers coffee, whether or not roasted or decaffeinated, coffee husks and skins, and coffee substitutes containing coffee in any proportion. In the UK tariff it breaks down as follows:

The two questions that decide the line are therefore simple: has the coffee been roasted, and has it been decaffeinated? Answer both from the supplier's specification, not from the product name on the invoice.

Heading 2101: instant coffee, extracts and coffee-based preparations

Heading 2101 in chapter 21 covers extracts, essences and concentrates of coffee, and preparations with a basis of those extracts or with a basis of coffee. This is where products made by extracting coffee, rather than simply roasting beans, are looked for. Within 2101 the tariff separates:

• extracts, essences and concentrates of coffee themselves (2101 11 00 00), and
• preparations with a basis of those extracts or with a basis of coffee (2101 12), which are split further according to their content of milkfats, milk proteins, sucrose, isoglucose, glucose or starch, and in some lines added cane or beet sugar.

That split matters for coffee mixes and flavoured sachets. A plain soluble coffee and a sweetened mix with milk ingredients can end up on different 10-digit lines, so get the recipe or a specification sheet from the manufacturer before you classify. Roasted chicory and other roasted coffee substitutes sit under a separate subheading, 2101 30, while substitutes that contain coffee stay in 0901.

How to confirm the code for your shipment

• Establish the state of the product: green or roasted, decaffeinated or not, or an extract or preparation.
• For anything in 2101, obtain the ingredient percentages, particularly milk components and sugars.
• Look the product up in the UK Trade Tariff and read the heading and subheading descriptions, not just the search result.
• Read the duty, VAT and any measures shown against that exact 10-digit line for your country of origin.
• Put the code on the commercial invoice and make sure it matches the CDS import declaration.

If you want a second view on how these lines translate into charges, see Plutos's notes on coffee tariffs and codes, and check any figure against the live tariff before you rely on it.

Preferential origin: when duty can be reduced

Coffee is often grown in countries that have trade arrangements with the UK. Under preferential rules of origin, goods can qualify for reduced or zero customs duty if they meet the rules of the relevant agreement. Origin depends on where the goods were grown, produced or manufactured, not simply the country they were shipped from.

For unprocessed agricultural goods the relevant idea is usually "wholly obtained": goods produced exclusively in a country covered by the agreement, without materials from any other country. Roasted blends or instant coffee may use beans from several countries, so check the product-specific rule in the agreement rather than assuming preference applies.

To claim a preference you need proof of origin in the form the agreement requires. HMRC also points out that the goods must remain the same as those that left the country of export, and must stay under customs supervision if they pass through countries outside the agreement. Beans that are processed or re-packed in a third country on the way to the UK may therefore lose preferential status.

VAT on imported coffee

HMRC's VAT Notice 701/14 on food lists coffee, chicory and other roasted coffee substitutes, and preparations and extracts of these, among zero-rated products. The same notice states that all hot beverages, and drinks sold for consumption on the premises, are standard-rated. That rule concerns how a café or retailer sells the drink, not beans or soluble coffee brought in as goods.

Check the VAT rate shown against your commodity code in the tariff as well, and take care with products that are not simply coffee, such as confectionery containing coffee, which the food notice may treat differently.

Paperwork to have ready

• An EORI number for the importer.
• A commercial invoice showing the commodity code, value and origin.
• Proof of origin if you are claiming a preferential rate.
• Product specifications, especially for decaffeinated coffee, blends and 2101 preparations.

Most importers use an agent to lodge the declaration. Our guide on whether you need a customs broker explains the options: under direct representation the importer is liable, under indirect representation the agent is jointly liable.

Food safety, labelling and any other import controls for coffee depend on the product and its origin and are outside the scope of this guide. Check the measures listed against your code in the tariff and the relevant gov.uk food import guidance before your first shipment.

Related guides

• Importing furniture from Poland to the UK: a business guide

• Importing toys from Poland and the EU into Great Britain

• Importing tea and herbal infusions into Great Britain

Sources

• Heading 0901: coffee (UK Trade Tariff, GOV.UK)
• Heading 2101: extracts and preparations of coffee (UK Trade Tariff, GOV.UK)
• Finding commodity codes for imports or exports (GOV.UK)
• Check your goods meet the rules of origin (GOV.UK)
• Food products and VAT, Notice 701/14 (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.