An economical and effective thin film microextraction (TFME) for simultaneous analysis of ten neonicotinoid insecticides and metabolites in fruit juice and tea, was developed based on the combination of polyurethane (PU) and polymethyl methacrylate (PMMA) films as the sorbent followed by ultra high performance liquid chromatography with tandem mass spectrometry. The PU/PMMA composite was evidenced to possess rapid adsorption and strong accumulation towards neonicotinoids compared with the films used alone. A series of parameters were optimized, and the agitation mode, film size, ionic strength, desorption solvent and sample pH were found to dominate the microextraction process rather than the extraction temperature, agitation time and sample volume. The thin films are cost effective and efficient for single use analysis, but still can be reused at least 8 times with no significant loss in performance. The ten neonicotinoids were measured with good recoveries (81.1–107.9%), high enrichment factors (up to 135), low limits of detection (0.001–0.1 µg L−1), and wide linearity range (1–500 µg L−1, r2>0.9981) in fruit juice (apple, lemon, and pomegranate) and tea (green tea and black tea) samples. The proposed method was successfully applied to commercial fruit and tea drinks, and no samples were tested positive on target neonicotinoids. The PU/PMMA based TFME has shown great potential as an alternative to exhaustive extraction techniques for routine screening of trace neonicotinoids in fruit juice and tea by simplifying the analytical procedure, shortening the operation time, and lowering the material expense.