Sourcing dried kiwifruit from China

Dried kiwifruit duty and mixture codes

Read from the UK Trade Tariff on 30 September 2026, heading 0813 covers dried fruit outside the separately named fruit headings, plus mixtures of nuts or dried fruit. Plain dried kiwifruit falls within the residual other-dried-fruit line, subject to confirmation of its processing and ingredients. The table includes related mixtures containing kiwifruit. See the wider dried-fruit guide.

For goods from China, 0813 40 95 80 carries 2%, with an autonomous suspension to 0%. The suspension excludes mixtures, preparations and products made up of different components containing these goods. The selected mixture lines carry 6% or 8%; do not assume their suspension applies to a blend. The supplied data records no anti-dumping or countervailing duty. It attaches an organic import control: organic consignments need an inspection certificate, issued by the exporter’s control body in the exporting country.

Send your broker the complete recipe, drying method and details of any sugar treatment to confirm the commodity code, suspension eligibility and organic import requirements before shipment. Sugared or candied fruit can fall outside this heading. Confirm the VAT treatment of the exact preparation with HMRC or your customs broker, using the duty and VAT guide to prepare your questions.

Specify the kiwifruit and drying process

Specify green or gold flesh, peeled or unpeeled fruit, slices or pieces, drying method, thickness, texture and acceptable broken pieces. Agree moisture and water activity targets with the processor. Record added sugar, syrup, colourings and preservatives explicitly. Keep an approved sample showing the agreed colour, seed appearance, chewiness and tartness.

Dried kiwifruit must meet pesticide residue limits, allowing for processing concentration. Ask an accredited laboratory to test a representative sample from each production lot. Confirm sulphur dioxide allergen-declaration requirements with the relevant food authority. Pre-packed products must carry a business name and address. Agree pack seals, storage conditions and shelf-life evidence before approving artwork.

Worked duty example

Illustrative example, not a quote: 5 tonnes of plain dried kiwifruit; illustrative order and values only under 0813 40 95 80, invoiced at £20,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £21,800. Duty at 2% is £436. Import VAT at 20% is charged on the customs value plus duty, £22,236, so it is £4,447.20. Import taxes total £4,883.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £436 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

Fruit: compare slice thickness, flesh colour, peel remnants, broken pieces and texture with the approved sample; inspect for insects, mould and foreign matter.

Moisture: measure against the agreed specification and examine arriving packs for condensation, clumping, fermentation smells and damaged seals.

Laboratory: match pesticide and sulphur dioxide reports to the actual production lot, sample identity and recipe; arrange checks through testing and certification.

Packs and records: compare labels with the recipe, check the business name and address, and match carton batch marks to test reports and any organic inspection certificate.

What goes wrong

A sample of plain dried kiwifruit can be followed by sugar-treated production with a different texture and customs classification. Uneven drying leaves wet centres, while poor seals allow moisture uptake. Colour and chewiness can drift between lots, and excessive broken slices reduce the usable yield.

Residue failures and undeclared sulphites need laboratory checks rather than visual approval. Organic paperwork can also fail to match the shipment. Keep affected cartons separate while investigating, photograph arrival damage and retain batch samples. Use the quality inspection guide to agree checks before dispatch.

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.