Sourcing Chocolate-covered Peanuts from China
Chocolate-covered peanuts from China fall within heading 1806. The relevant tariff lines shown carry 8% duty, so the range is 8% throughout. Prepacked food must list ingredients and emphasise allergens; check dairy import eligibility before ordering milk chocolate. Cambridge China Bridge sources chocolate-covered peanuts.

Duty and import checks for coated peanuts
Read from the UK Trade Tariff on 4 October 2026, heading 1806 covers chocolate and other food preparations containing cocoa. The selected lines all carry 8% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspensions. The table gives classification routes to investigate, rather than interchangeable codes. For the wider heading, see chocolate and cocoa products.
The tariff attaches Veterinary control, Restriction on entry into free circulation and Import control of organic products. For milk-containing recipes, check the approved origin of animal ingredients and ask your customs broker to confirm treatment, eligibility and any veterinary exemption. Exempt composite products still need an exporter’s commercial document. The tariff also attaches a food-entry restriction: ask your broker to confirm its application to the finished peanut product. For organic stock, confirm certification and inspection-certificate requirements; the exporter’s control body issues the certificate.
Send the full recipe, coating description, peanut proportion, sugar content and immediate pack weight to your broker before confirming the commodity code. A sugar shell or compound cocoa coating deserves a fresh classification check. Confirm the VAT treatment of the chocolate confectionery with HMRC or your customs broker; see UK import duty and VAT.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Chocolate products, not filled: starting point for chocolate-covered peanuts | 1806 90 39 00 | 8% | None |
| Other sugar confectionery containing cocoa: check sugar-shell peanut recipes | 1806 90 50 90 | 8% | None |
| Other cocoa preparations, packs up to 1 kg, sucrose below 70% | 1806 90 90 11 | 8% | None |
| Other cocoa preparations, other pack sizes, sucrose below 70% | 1806 90 90 91 | 8% | None |
Specify the peanut centre and chocolate coating
Specify whole peanuts or halves, skin removal, roast level, crunch and acceptable broken kernels. Record the peanut-to-coating ratio, coating thickness, milk or dark chocolate recipe, cocoa solids, cocoa butter, other fats, sugar shell, glazing agents and pack format. Approve a retained sample showing the intended flavour and finish.
Request peanut batch records and aflatoxin test reports tied to the actual production lot. Agree checks for rancidity, foreign material and coating adhesion, plus shelf life, storage conditions and transport temperature limits. Prepacked food must have an ingredients list with allergens emphasised wherever they appear. Check peanuts and any milk or soya against the complete recipe.
Worked duty example
Illustrative example, not a quote: 100 kg of chocolate-covered peanuts for a small wholesaler, sent by air; illustrative values under 1806 90 39 00, invoiced at £3,000 free on board, with £1,806 of freight and insurance to the UK. The customs value is £4,806. Duty at 8% is £384.48. Import VAT at 20% is charged on the customs value plus duty, £5,190.48, so it is £1,038.10. Import taxes total £1,422.58; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £384.48 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
Centres: cut open sampled pieces and compare kernel size, roast, crunch and coating thickness with the approved sample; check for stale or rancid flavour.
Coating: check exposed peanuts, loose shells, clumping, cracks, fat bloom and sugar bloom; compare appearance after the agreed storage trial.
Packs: check seals, net weight, batch identification and remaining shelf life; compare the ingredients and allergen presentation with approved artwork.
Records: match peanut and finished-product test reports to the delivered lot, and review transport temperature records. Use the quality inspection guide to agree sampling.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A thicker coating can hide undersized or broken peanuts, while an attractive sample can conceal inconsistent roasting in production. Heat and moisture can leave pieces stuck together or covered in bloom. Compare cut sections and taste samples from the delivered batch, and record defects before releasing stock.
A recipe change can introduce milk or soya without matching artwork, or replace the agreed chocolate coating with a different fat blend. A generic test report may cover a different peanut lot. Hold affected stock while checking the recipe, labels and batch evidence; resolve dairy eligibility and the tariff’s food-entry restriction 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.
Frequently asked questions
What is the UK import duty on chocolate-covered peanuts from China?
The relevant lines shown carry 8% duty for Chinese-origin goods. The supplied tariff data records no anti-dumping or countervailing duty and no suspensions. Confirm the finished product’s code.
Can I import milk chocolate-covered peanuts from China?
Check the animal ingredients’ approved origin and ask your broker to confirm treatment and eligibility. An exemption from veterinary controls needs assessment; exempt composite products still need an exporter’s commercial document.
What should the peanut allergen label say?
Prepacked food needs an ingredients list with allergens emphasised wherever they appear. Check peanuts and any milk or soya against the actual recipe before approving artwork.
What tests should I request for chocolate-covered peanuts?
Request aflatoxin results tied to the peanut lot, plus agreed checks for rancidity, foreign material and coating stability. Confirm which official food-entry controls apply with your customs broker.