Sourcing coconuts and cashews from China

Duty and organic import controls

Read from the UK Trade Tariff on 17 November 2026, heading 0801 covers coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. Every listed line carries 0% duty for goods from China. The supplied tariff snapshot lists no anti-dumping or countervailing duty and no suspensions.

The tariff attaches an import control of organic products to every line. For organic shipments from China into Great Britain, obtain an inspection certificate for each consignment. The exporter’s control body issues it. Check the exporter’s control body and country of export against the non-UK organic registers before ordering.

Describe the actual product and processing when confirming the commodity code. Roasted, salted, coated or mixed nuts fall under prepared nuts rather than these plain-nut lines; see the prepared nuts guide.

Specify kernels, coconut cuts and origin

For cashews, agree whole kernels or pieces, size grading, colour, broken content and moisture. For Brazil nuts, specify shelled or in shell, kernel size and permitted shell fragments. For desiccated coconut, agree fine or coarse cuts, fat content, moisture and whether additives are present. For whole coconuts, specify maturity and shell condition.

Record the growing origin separately from the Chinese processing or dispatch location. Agree packaging, storage conditions and lot-specific laboratory tests before payment. Imported nuts must meet the same food hygiene standards and procedures as food produced in Great Britain. Confirm the applicable allergen-labelling requirements for cashews and Brazil nuts with the relevant food authority before approving labels.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order: 5 tonnes of plain cashew kernels under 0801 32 00 00, invoiced at £26,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £28,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £28,500, so it is £5,700. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. 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

Grade: compare cashew wholes and pieces, Brazil nut sizes and coconut cuts with the approved sample; record broken kernels and shell fragments.

Condition: check for mould, insects, rancid odours, discolouration and moisture outside the agreed specification; inspect whole coconuts for cracks and leakage.

Testing: match aflatoxin, pesticide residue and microbiological reports to the shipped lots; agree sampling with the laboratory rather than relying on a sales sample.

Packs and records: check seals, liners, lot identification and allergen emphasis for cashews and Brazil nuts; match organic paperwork to the consignment. Use the inspection guide to organise checks.

What goes wrong

An approved sample can conceal a shipment containing more broken cashews, darker kernels or inconsistent coconut cuts. Damp liners and damaged seals can leave the goods mouldy or rancid on arrival. Set acceptance criteria in the purchase specification and inspect samples drawn from the shipment.

Chinese dispatch does not establish where the nuts were grown. Confirm both locations before checking import requirements. Organic orders can arrive without the consignment inspection certificate. Resolve the paperwork before shipment and ask the customs broker to confirm requirements for the actual product and route.

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.