Sourcing chicken liver pâté from China

Chicken liver pâté classification and duty

Read from the UK Trade Tariff on 30 September 2026, heading 1602 covers other prepared or preserved meat, meat offal, blood or insects. The other-liver line, 1602 20 90 00, carries 16% duty for goods from China, with no listed anti-dumping or countervailing duty and no suspension. The table shows product formats sharing this line, subject to confirmation of the recipe.

The supplied liver line attaches veterinary, organic and CITES import controls, plus a CITES export control. Eligible poultry imports need approved premises and a health certificate. Confirm origin eligibility, advance notification and the appropriate border control post with your customs broker. Have your broker confirm the veterinary entry document and whether any CITES requirement applies to this chicken-only recipe. For organic imports, confirm certification arrangements and whether a consignment certificate of inspection is required with your organic control body; the exporter’s control body issues the certificate.

Confirm the commodity code using the full recipe and processing records. Do not apply cooked-chicken meat rates simply because the liver comes from chickens. For other products within this heading, see the wider meat products guide. The worked order is illustrative and does not establish import eligibility.

Specify the liver recipe, heat treatment and pack

Specify chicken liver content, added chicken meat, fat, butter or cream, egg, starch, salt, herbs and alcohol. Identify every animal-derived ingredient before checking eligibility. Agree smoothness, spreadability, colour and flavour against a retained sample, and define acceptable fat separation and visible connective tissue.

The published China poultry certificate covers specific risk-mitigating treatment. Ask the exporter to confirm the applicable treatment for the exact product and provide supporting batch records. FSA guidance says liver should be cooked thoroughly throughout. Request cooking, cooling and microbiological records, together with evidence supporting shelf life; do not approve the process from appearance alone.

Choose chilled, frozen or ambient storage explicitly. Agree pack material, closure, net quantity, transport conditions and instructions after opening. Confirm the applicable label requirements with the relevant food authority, including the food name, ingredients with allergens emphasised, net quantity, date mark, storage conditions and food business name and UK address. Check butter, cream and egg against the final recipe before approving artwork.

Worked duty example

Illustrative example, not a quote: Illustrative palletised order of sealed chicken liver pâté jars for a food wholesaler; FOB value and freight are illustrative, subject to import eligibility under 1602 20 90 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 16% is £5,440. Import VAT at 20% is charged on the customs value plus duty, £39,440, so it is £7,888. Import taxes total £13,328; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £5,440 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: match the recipe, approved premises, health certificate and batch identifiers to the delivered pâté.

Process and storage: review batch cooking, cooling and microbiological records, then compare transport temperature records with the agreed storage conditions.

Packaging and weight: inspect tub seals, jar closures or tin seams for damage, leakage and swelling; weigh sampled contents against the declared quantity.

Contents and labels: compare smoothness, spreadability and fat separation with the retained sample; check ingredients, allergens, date marks and storage instructions.

What goes wrong

A supplier offers pâté under a valid tariff code but cannot demonstrate eligibility for the recipe or premises. Added pork fat or another animal ingredient can change the import assessment. Check the complete formulation before ordering and have the certificate draft reviewed before loading.

Recipe changes produce gritty pâté, excessive fat separation or a different flavour from the approved sample. Damaged seals and storage records inconsistent with the agreed conditions also cause disputes. Retain approved samples, record arrival findings and isolate suspect packs while investigating. Use factory verification to review the proposed manufacturer before committing.

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.