Sourcing cod liver oil from China

Cod liver oil duty and classification

Read from the UK Trade Tariff on 23 November 2026, heading 1504 covers fish and marine mammal fats, oils and fractions, refined or unrefined but not chemically modified. Cod liver oil falls within the fish-liver oil lines. The table shows refined and unrefined examples under the same applicable codes. See the fish oil guide for the wider heading.

For goods from China, fish-liver oil with vitamin A not exceeding 2,500 International Units per gram carries 2% duty under 1504 10 10 00. Other cod liver oil carries 0% under 1504 10 99 00. Neither line lists an anti-dumping or countervailing duty or a suspension. The tariff attaches veterinary, organic-product, CITES and waste import controls, and CITES and waste export controls.

Confirm the commodity code using the composition, vitamin A assay, processing and presentation. Finished supplement capsules are usually food preparations under heading 2106, as explained in the food preparations guide. Ask your customs broker to confirm the tariff's animal-origin entry document requirements and whether the CITES controls apply to the declared species.

Specify the liver source, vitamins and intended use

Specify the cod species, liver origin, extraction and refining process, and whether the oil is pure or blended. Record vitamin A and vitamin D content, fatty acid composition, antioxidants and added ingredients. Agree batch acceptance criteria for peroxide, anisidine and total oxidation values, free fatty acids, contaminants, colour and odour.

For human consumption, ask APHA or your customs broker to confirm the exporting country's and establishment's eligibility for the product. Confirm pre-notification arrangements and whether the product's risk category calls for a health certificate or commercial documents. Settle the route before ordering. For feed or technical oil, confirm the applicable animal by-product conditions with APHA; do not substitute it for food-grade oil.

Agree sealed packing, oxygen protection, storage conditions and shelf life. For an organic order, ask the exporter's control body for the certificate of inspection and have your broker confirm the tariff requirement. If material is supplied as waste, confirm the waste controls with your broker; waste moving under notification controls cannot be shipped until the relevant authorities have consented.

Worked duty example

Illustrative example, not a quote: 100 kg trial batch of refined cod liver oil; quantity, FOB value and freight are illustrative under 1504 10 10 00, invoiced at £2,500 free on board, with £200 of freight and insurance to the UK. The customs value is £2,700. Duty at 2% is £54. Import VAT at 20% is charged on the customs value plus duty, £2,754, so it is £550.80. Import taxes total £604.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £54 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: match the cod species, liver source, producer and batch against the purchase specification, analysis certificate and shipping documents.

Assay: independently check vitamin A and vitamin D, fatty acid composition, oxidation values, dioxins, polychlorinated biphenyls and heavy metals against the agreed specification.

Packing: inspect seals, leaks, corrosion, batch marks and storage records on arrival. Compare appearance and odour with the approved sample before releasing the batch.

Selling: review supplement composition, safety and labelling, for which the importer is legally responsible. Remove claims that the food treats, prevents or cures disease. Use the inspection guide to organise sampling and release checks.

What goes wrong

A supplier offers ordinary fish body oil as cod liver oil, or supplies a blend without explaining the added ingredients. A fatty acid result alone does not settle the liver source. Ask for production records alongside independent composition testing, and check that the vitamin A result supports the declared tariff line.

An acceptable dispatch sample can arrive oxidised after exposure to heat or oxygen. Another avoidable problem is ordering finished capsules using the bulk oil code or preparing documents for the wrong intended use. Agree the product form, import route and arrival acceptance checks before production.

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.