Quick Answer
To import bubble tea ingredients such as tapioca pearls, syrups, tea and creamer powder from Taiwan into the EU, the goods must comply with EU food law, and the importer must be able to show it. Three requirements matter most. First, the food must be safe and traceable: you must know your supplier and your customers. Second, every ingredient and additive must be permitted in the EU, and the labelling must be correct and in a language the consumers of the destination country understand. Third, the consignment must clear customs with a valid EORI number and complete documents, and may be subject to official checks at the border. Duty rates and any border checks depend on the exact product, so confirm them with your customs broker before ordering.
This guide is general information, not legal advice. Rules change; always check the current text and your national authority.
What you need before importing
| Requirement | What it means | Official source |
|---|---|---|
| Food law compliance and traceability | Imported food must comply with EU food law (or recognised equivalent conditions). Operators must be able to identify their supplier and their customers. | Regulation (EC) No 178/2002, Articles 11, 17 and 18 |
| Correct labelling | Mandatory particulars (name, ingredients, allergens, net quantity, date of minimum durability, storage conditions, operator name and address, and others) in a language consumers understand. | Regulation (EU) No 1169/2011, Articles 8, 9, 15 |
| Permitted additives | Only additives on the Union list may be placed on the market and used in foods, under the stated conditions of use. | Regulation (EC) No 1333/2008, Article 4 |
| Safe food contact materials | Cups, straws and packaging must be made so they do not transfer constituents to food in harmful quantities; traceability and, where specific measures apply, a written declaration of compliance. | Regulation (EC) No 1935/2004, Articles 3, 16, 17 |
| Official controls at the border | Consignments in categories listed for border control posts face documentary checks; some products from some countries face extra checks. | Regulation (EU) 2017/625, Articles 47 and 54; Implementing Regulation (EU) 2019/1793 |
| EORI number | Required for customs operations such as import. | European Commission, Taxation and Customs Union |
| Customs classification, duty and VAT | Depend on the exact product and destination; look up through official tools. | Access2Markets / TARIC |
General food import rules
Food imported into the Union for placing on the market must comply with the relevant requirements of EU food law, or with conditions recognised as at least equivalent (Regulation (EC) No 178/2002, Article 11). Food business operators at all stages must ensure that food satisfies food law requirements relevant to their activities and verify that they are met (Article 17).
Traceability is a core duty. Operators must be able to identify who supplied them with food or any substance intended to be incorporated into food, and must have systems to identify the businesses they have supplied; this information must be available to the competent authorities on demand (Article 18). In practice, keep batch records, supplier details and shipping documents for every consignment.
Labelling
Under Regulation (EU) No 1169/2011, the operator responsible for the food information is the one under whose name the food is marketed or, if that operator is not established in the Union, the importer into the Union market (Article 8(1)). That means the EU importer carries the labelling responsibility for Taiwanese products.
The mandatory particulars include the name of the food, the list of ingredients, allergens listed in Annex II, the net quantity, the date of minimum durability or “use by” date, special storage conditions, the name and address of the responsible operator and a nutrition declaration (Article 9(1)). Country of origin must be shown where its omission might mislead the consumer (Article 26(2)(a)). Mandatory food information must appear in a language easily understood by consumers in the Member State where the food is sold, and Member States may require specific official languages (Article 15).
Ingredients sold between businesses are treated differently from retail packs. For prepacked food intended for the final consumer but marketed before the final sale, or supplied to mass caterers, the mandatory particulars may appear on the packaging, a label, or on commercial documents that accompany or precede delivery. Some particulars must still appear on the outer packaging (Article 8(7)). Because bubble tea shops are mass caterers, check how your national authority applies this before you finalise labels.
Note: the consolidated text of Regulation (EU) No 1169/2011 consulted is the version dated 1 January 2018. Check EUR-Lex for later amendments.
Food additives and colours
Only additives included in the Union list in Annex II to Regulation (EC) No 1333/2008 may be placed on the market as such and used in foods, under the conditions of use specified there (Article 4(1)). Syrups, jellies, popping pearls and flavoured powders often contain colours, preservatives, sweeteners or thickeners, so ask your supplier for a full ingredient and additive list and compare it with the Union list before ordering. Additive names and E-numbers must also appear correctly in the ingredient list.
Materials in contact with food
Cups, lids, straws and sealing films are food contact materials under Regulation (EC) No 1935/2004. They must be manufactured under good manufacturing practice so that, under normal or foreseeable conditions of use, they do not transfer constituents to food in quantities that endanger human health or change the food unacceptably (Article 3). Where specific EU measures exist for a material, it must be accompanied by a written declaration of compliance, with supporting documentation available to authorities on request (Article 16). Traceability of these materials must also be ensured at all stages (Article 17). Ask your supplier for the declaration of compliance for every packaging item.
Official controls on food from non-EU countries
Regulation (EU) 2017/625 requires documentary checks on all consignments of the categories of goods listed in Article 47(1) for control at border control posts, with identity and physical checks at a frequency based on risk (Article 54). Whether a particular product falls into those categories is something your customs broker or the border control post can confirm.
Implementing Regulation (EU) 2019/1793 lists food and feed of non-animal origin from specific countries that are temporarily subject to increased official controls (Annex I) or emergency measures (Annex II). The list changes several times a year. In the consolidated version dated 30 June 2026, which was the latest we found, the word “Taiwan” does not appear in either annex, and we found no entry for tea, tapioca, starch or milk products. This is a point-in-time finding: check the current annexes and the TARIC measures for your specific product and origin before every shipment series.
Documents for a shipment
Typical documents are:
- Commercial invoice and packing list.
- Bill of lading or air waybill.
- Certificate of origin, if you need it to claim a preference or if your broker requests it.
- Quality or food-safety documents requested by your authority or customer, such as a certificate of analysis.
- For food contact materials, the declaration of compliance described above.
Which of these is mandatory for your product is decided by your customs broker and the destination authority; we cannot give a definitive list for every product. You also need an EORI number: an EORI is mandatory for clearance of all types of customs operations in the EU customs territory, including import, and a person can hold only one valid number (European Commission, Taxation and Customs Union).
Duties and VAT
Import duty depends on the product code, origin and destination. The European Commission advises using My Trade Assistant on Access2Markets: enter the country from, the country to and the product code, and the results show the applicable duties. VAT is paid in the country where the product is sold, whereas import duties are paid when the goods enter the EU customs territory (Access2Markets FAQ). Classification and duty depend on the exact product, so check TARIC and confirm with your customs broker.
Products in this article
All 492 Bubble Tea & Boba Ingredients →FAQ
Do I need a licence to import tapioca pearls into the EU?
The sources we checked did not identify a general import licence for this type of food. You do need an EORI number, correct classification and compliant products and labels. Confirm the position for your product with your customs broker.
Who is responsible for labelling?
When the producer is outside the EU and does not market the food under its own name in the Union, the importer is the operator responsible for the food information (Regulation (EU) No 1169/2011, Article 8(1)).
Can I use the Taiwanese label as it is?
Not necessarily. The mandatory information must appear in a language easily understood by consumers where the food is sold, and the Member State may require its official languages (Article 15).
Are Taiwanese tea and tapioca products on the high-risk list?
In the 30 June 2026 consolidated text of Regulation (EU) 2019/1793, we found no Taiwan entry and no tea, tapioca, starch or milk entry. The list is updated often, so check it again before each order.
Are any food additives banned?
Only additives on the Union list may be used, under stated conditions (Regulation (EC) No 1333/2008, Article 4). An additive that is permitted in Taiwan may not be permitted in the EU, so compare the full additive list.
Do cups and straws need separate documents?
Food contact materials must be traceable and, where specific EU measures apply, accompanied by a written declaration of compliance (Regulation (EC) No 1935/2004, Articles 16 and 17).
What are the duty rates?
They depend on the exact product and destination. Use My Trade Assistant on Access2Markets and TARIC, and confirm with your customs broker.
Do I pay VAT at the border?
VAT is paid in the country where the product is sold; import duties are paid on entry into the EU customs territory (Access2Markets FAQ). Your broker will tell you how this works in your Member State.
How Tang Sugar can help
Tang Sugar (Caitang International Co.) is a Taiwanese trading company founded in Taichung in June 2019 and has exported to more than 50 countries. We can quote multiple items on a single quotation and ship by full container load (FCL) or less than container load (LCL). We also support OEM/ODM projects and private-label products. Our partner factories hold HACCP, ISO 22000, FSSC 22000 and Halal certifications, and the certificates are available on request. A certificate of analysis (COA) can be provided when required. If you are planning an EU import, contact us with the products you need and your destination country.
Sources
All pages consulted on 2026-10-29.
- Regulation (EC) No 178/2002 (consolidated, 1 July 2022): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02002R0178-20220701
- Regulation (EU) No 1169/2011 (consolidated, 1 January 2018): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R1169-20180101
- Regulation (EC) No 1333/2008: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32008R1333
- Regulation (EC) No 1935/2004: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32004R1935
- Regulation (EU) 2017/625: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32017R0625
- Implementing Regulation (EU) 2019/1793 (consolidated, 30 June 2026): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02019R1793-20260630
- European Commission, EORI: https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/economic-operators-registration-and-identification-number-eori_en
- Access2Markets FAQ, import duty: https://trade.ec.europa.eu/access-to-markets/en/faqs/how-can-i-find-import-duty-applies-my-product
- Access2Markets FAQ, VAT: https://trade.ec.europa.eu/access-to-markets/en/faqs/how-vat-charged-eu



