Sourcing canned mackerel from China

25% duty on the supplied mackerel lines

Read from the UK Trade Tariff on 16 October 2026, heading 1604 covers prepared or preserved fish, caviar and caviar substitutes. The supplied line for whole or pieces of Scomber scombrus and Scomber japonicus carries 25% duty for goods from China. Other prepared Scomber japonicus also carries 25%. No anti-dumping or countervailing duty, or suspension, is listed for these lines. The table repeats the whole-or-pieces code to show different packing media.

The tariff attaches veterinary, illegal fishing and organic import controls. Confirm with your customs broker the establishment approval, health certification, advance notification and border control post requirements for prepared fish imported from China to Great Britain. Wild-caught fish needs certification showing when it was caught and that the vessel acted legally. The tariff also specifies a Common Health Entry Document; confirm the document requirements with your customs broker.

For organic-labelled goods, the tariff attaches an inspection-certificate condition. Confirm the applicable requirement with your customs broker before shipment. Identify the species, recipe and whether the fish is whole, in pieces or minced before confirming the commodity code. See the wider prepared fish guide for other products within this heading.

Specify the fish, filling and can

Put the scientific species name, whole fish or fillet pieces, skin and bone presentation, brine, oil or sauce recipe, net weight and drained weight in the purchase specification. Agree the texture and appearance against an approved sample, including the amount of broken flesh and loose skin.

Specify the can format, internal coating, opening method, carton layout, batch identification and remaining shelf life on arrival. Ask for the factory approval details and production records before ordering. Confirm with the Food Standards Agency the applicable commercial sterility and histamine food safety requirements, using the wider prepared fish guide as a discussion checklist.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order of canned mackerel in brine under 1604 15 19 00, invoiced at £30,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £34,000. Duty at 25% is £8,500. Import VAT at 20% is charged on the customs value plus duty, £42,500, so it is £8,500. Import taxes total £17,000; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £8,500 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

Documents: check the factory approval, health certificate and import notification against the shipment; confirm the wild-catch paperwork with the broker.

Cans: check for swelling, leakage, rust and dents around seams; arrange seam teardown and measurement on samples.

Contents: compare species, filling medium, texture, net weight and drained weight with the specification; arrange batch testing for histamine, heavy metals and commercial sterility.

Labels: check the species, packing medium, net weight, applicable drained weight, allergens, storage instructions and UK address; match batch markings across cans, cartons and records.

What goes wrong

Poor seams can leave cans leaking or swollen. Histamine can rise when fish is held too long before processing, while short drained weight leaves the buyer paying for more liquid and less fish than agreed. A satisfactory tasting sample does not establish the condition of the production batch.

Species substitutions, changed sauce recipes and excessive broken flesh cause specification disputes. Approval details or certificates may refer to a different plant from the actual producer. Resolve document mismatches before shipment and hold damaged or suspect stock for assessment.

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.