Sourcing dried abalone from China

10% duty does not establish import permission

Read from the UK Trade Tariff on 30 September 2026, dried abalone under 0307 87 00 90 carried 10% duty for goods from China, with no anti-dumping or countervailing measure and no suspension recorded. Heading 0307 covers molluscs in several forms. The table shows product presentations sharing the sole relevant dried-abalone line in the supplied data.

Dried abalone is a processed marine gastropod. The approved-country rule covers this category. Ask APHA to confirm whether China is authorised for the proposed product and whether it can be imported into Great Britain for human consumption. The tariff also attaches veterinary, illegal-fishing, organic and CITES import and export controls; these do not override the country restriction.

Confirm the scientific species, shell status, drying process and any additional preparation with your customs broker before choosing the commodity code. The dried squid guide covers another product family within the wider heading. The illustrative order is for tariff arithmetic only, not a legally shippable food order.

Specify species, origin and drying

Start with the harvest country, processing country and scientific species. Ask for records linking the raw abalone to the drying establishment and finished batch. A supplier's general seafood export experience does not establish an admissible abalone route. Use factory verification to check the supplier's identity and production records before committing.

For an admissible alternative supply route, specify whole meat or slices, shell status, dried-piece size grade, the unit used for piece counts, moisture and salt targets, additives, pack material and storage conditions. Approve a sample using an agreed soaking and cooking method, then compare tenderness, flavour and rehydrated yield.

For an admissible seafood consignment, confirm the applicable veterinary documents, advance notification and border arrangements with your customs broker. For wild-caught seafood, confirm catch-document requirements; for farmed abalone, confirm whether an aquaculture exemption applies. Organic imports from China require a consignment inspection certificate. The tariff attaches CITES controls, so confirm their species-specific import and export requirements with the broker.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale lot for tariff arithmetic only; prohibited for food import from China into Great Britain under 0307 87 00 90, invoiced at £16,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £17,500. Duty at 10% is £1,750. Import VAT at 20% is charged on the customs value plus duty, £19,250, so it is £3,850. Import taxes total £5,600; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,750 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 and records: match species, harvest origin, processing establishment and batch marks to the documents before shipment.

Drying and condition: inspect samples for mould, insects, damp patches, foreign matter and unusual odour; compare moisture and salt results with the agreed specification.

Grade and cooking: weigh packs, compare piece sizes and broken pieces with the approved sample, and repeat the agreed soaking and cooking assessment on arrival.

Packaging and labels: check seals, moisture protection, batch identification, storage wording and declared ingredients against the approved artwork. See quality inspection.

What goes wrong

The main purchasing error is treating a commodity code, duty rate or general fishery approval as permission to import abalone. Ask APHA to confirm China's status on the authorised marine-gastropod country list for the proposed product. Hold the proposed Great Britain food order at the eligibility check until this is resolved, before paying for production.

For an admissible alternative, poorly controlled drying can leave damp centres or brittle edges. Mixed size grades, excess salt, broken pieces and inconsistent tenderness can also defeat the specification. Keep the approved sample and batch results so that arrival checks compare the delivered goods with the same agreed criteria.

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.