Sourcing candied kumquats from China

Sugar content decides the kumquat duty line

Read from the UK Trade Tariff on 30 September 2026, heading 2006 covers plant products preserved by sugar, including drained, glacé and crystallised fruit. For kumquats classified as other fruit, sugar exceeding 13% by weight carries 20% plus £20 per 100 kg; sugar of 13% or less carries 20%. The supplied facts show no anti-dumping or countervailing duty and no suspension.

The tariff attaches an organic import control. For organic kumquats from China entering Great Britain, obtain a certificate of inspection for each consignment and check the exporter’s control body and export country against the non-UK organic registers. Your importing company must be based and certified in the UK. Confirm the consignment documents with your customs broker before shipment.

The table separates whole and cut fruit sharing a code. Confirm the preservation method and measured sugar content through finding your commodity code. Kumquats in syrup or sugar-infused dried kumquats may fall under heading 2008 instead. See the wider candied fruit and ginger guide. The illustrative order assumes the lower-sugar line; it is not a classification for ordinary candied kumquats.

Specify peel texture, seeds and sugar coating

Specify whole fruit, halves or slices; fruit size; seed removal; peel tenderness; acceptable bitterness; and whether the finish is glossy or crystallised. Approve a sample for the intended use, such as bakery decoration or confectionery. Agree tolerances for split skins, flattened fruit, loose seeds and broken pieces.

Fix the recipe, sugar content, moisture, water activity, permitted additives and sulphite residue in writing. Confirm additive permissions for the food category with the relevant food authority. Imports must meet the same hygiene standards and safety procedures as food produced in Great Britain. Agree microbiological checks, pack size, storage conditions and shelf life with the factory.

Worked duty example

Illustrative example, not a quote: Illustrative: 5 tonnes of sugar-preserved kumquats, conditional on confirmed sugar content of 13% or less and classification in this line under 2006 00 99 99, invoiced at £15,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £16,200. Duty at 20% is £3,240. Import VAT at 20% is charged on the customs value plus duty, £19,440, so it is £3,888. Import taxes total £7,128; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,240 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Fruit: cut open samples and check peel tenderness, bitterness, seeds, split skins and foreign matter against the approved sample.

Laboratory: check sugar content, sulphite residue, moisture, water activity, yeasts and moulds against the agreed specification.

Labels: check ingredients, net quantity, date mark, storage conditions and the UK business name and address. Confirm sulphite allergen declaration requirements with the relevant food authority; check any required colour warning against the recipe.

Packaging: check seals, syrup leakage, clumping, crushed fruit and damp cartons on arrival. Use the quality inspection guide to agree checks before dispatch.

What goes wrong

A glossy sample can conceal tough peel or retained seeds. Production lots can arrive flattened, stuck together or with a different balance of bitterness and sweetness. Excess moisture can lead to fermentation or mould, while uncontrolled crystallisation changes the appearance. Keep an approved sample and compare opened arrival packs with it.

Undeclared preservatives or colours can make the label inaccurate, and sugar content crossing 13% changes the duty line. Agree the formulation before printing labels, test the shipment lot and match the report to its batch identification. For organic orders, settle certification and consignment paperwork before dispatch.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.