Sourcing cocoa butter from China

Duty and the suspension

Read from the UK Trade Tariff on 17 November 2026, heading 1804 covers cocoa butter, fat and oil under 1804 00 00 00. The table shows buying formats under the same commodity line, rather than separate tariff subheadings.

The supplied tariff record lists 6% third-country duty and a 0.00% autonomous tariff suspension. Its footnote excludes mixtures, preparations and products made up of different components containing these products. No anti-dumping or countervailing measure is listed. Ask your broker to confirm suspension eligibility against the actual composition.

The tariff also attaches an organic import control. For organic food from China into Great Britain, obtain a consignment certificate of inspection issued by the exporter’s control body and check the relevant organic registers. Confirm the commodity code using the composition and processing details.

Specify cocoa butter for your recipe

This guide focuses on cocoa butter sold as a food ingredient. Specify natural or deodorised butter, declared composition, extraction and refining process, aroma, colour, melting behaviour and compatibility with your chocolate recipe. State whether blocks or pellets suit your production equipment.

Agree batch testing for fat identity, moisture, free fatty acids and oxidation, with acceptance criteria in the purchase specification. Request a batch certificate of analysis and a retained sample. Food businesses must comply with food safety law, and unsafe food must not be placed on the market.

Worked duty example

Illustrative example, not a quote: Illustrative bulk order of cocoa butter blocks; confirm suspension eligibility before calculating duty under 1804 00 00 00, invoiced at £3,000 free on board, with £100 of freight and insurance to the UK. The customs value is £3,100. Duty at 6% is £186. Import VAT at 20% is charged on the customs value plus duty, £3,286, so it is £657.20. Import taxes total £843.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £186 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

Identity: compare the batch analysis and sample with the agreed cocoa butter specification; investigate undeclared added fats.

Condition: check for rancid or foreign odours, discolouration and contamination before releasing the batch to production.

Packing: check liners, seals, leakage, net weight and signs of melting during transport.

Documents: match batch references across packs, analysis reports and delivery records; check organic consignment paperwork where applicable. Plan checks using our quality inspection guide.

What goes wrong

A sample approved for its aroma can be followed by deodorised production material, or a supplier can substitute a blended fat that behaves differently during tempering. Keep the approved sample and compare production batches in your own recipe before accepting a substitution.

Heat can leave blocks misshapen and liners leaking; poor storage can introduce foreign odours. Missing organic paperwork can also disrupt clearance. Agree packing and transport conditions, and have your broker check the organic documents before shipment.

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.