Sourcing cottonseed from China

Cottonseed duty and import checks

Read from the UK Trade Tariff on 1 October 2026, cottonseed within heading 1207 carried 0% duty from China under both 1207 21 00 00 and 1207 29 00 00. The supplied facts show no anti-dumping or countervailing duty and no suspensions on either line. The heading covers oil seeds and oleaginous fruits, whether or not broken.

Both cottonseed lines carry an organic import control. Confirm the certificate requirement for goods from China with your customs broker and approved organic control body before shipment. For seeds intended for sowing, confirm any applicable plant health and seed marketing rules with the relevant authority; settle these separately from the duty calculation.

The table shows buying forms within the same cottonseed codes. Confirm sowing or other use through finding your commodity code. For other products within the heading, see sesame and pumpkin seeds.

Specify cottonseed by intended use

State whether the cottonseed is for sowing, oil extraction or animal feed. Agree the variety, whole or broken condition, retained lint, moisture, foreign matter and packaging. For sowing seed, add germination, varietal purity and treatment details. For crushing, agree the oil-content test method; for feed, agree nutritional testing and a batch report for free gossypol.

Ask the supplier to identify any genetically modified cotton events and match them against the official register of GMOs authorised for import and food or feed use in Great Britain. Feed containing genetically modified or derived material must identify it on the label. Arrange testing and certification support around the intended use.

Worked duty example

Illustrative example, not a quote: Illustrative order: 500 kg of cottonseed for sowing under 1207 21 00 00, invoiced at £2,500 free on board, with £900 of freight and insurance to the UK. The customs value is £3,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,400, so it is £680. 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

Identity: match the variety, intended use, treatment status and batch markings to the purchase specification.

Condition: sample across bags for lint, broken seed, stones, other seeds, insects, mould and unusual odour.

Testing: compare moisture, purity and the agreed use-specific results with reports identifying the delivered batch.

Packing: check bag seams, liners, damp patches and signs of water entry before accepting stock.

What goes wrong

A sowing sample does not establish the quality of a feed or crushing lot. Cottonseed can arrive with more lint, broken seed or foreign matter than agreed, while moisture and damaged bags undermine storage. Treatment details also need checking: avoid substituting treated sowing stock for a feed order.

A generic laboratory report can conceal a batch mismatch. Keep the supplier's sample, agree sampling before dispatch and compare arrival samples with the contract. Hold disputed stock apart while investigating. Treat an organic claim or a statement about genetic modification as something to verify against the shipment documents.

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.