Sourcing fresh makrut limes from China

Duty and classification for makrut fruit

Read from the UK Trade Tariff on 7 October 2026, heading 0805 covers fresh or dried citrus fruit. For fresh makrut limes, the residual line 0805 90 00 90 is a proposed classification carrying 12% duty from China, with no suspension or anti-dumping or countervailing duty recorded. Confirm it before declaring: the named lime lines expressly cover Citrus aurantifolia and Citrus latifolia. The comparison rows distinguish these neighbouring products; they are not interchangeable makrut codes.

The proposed residual line attaches an organic import control. For an organic shipment from China into Great Britain, arrange a Certificate of Inspection for each consignment, issued by the exporter’s control body. Confirm the organic clearance arrangements with your customs broker before dispatch. The ordinary lime comparison lines also attach a unit-price measure; ask the broker to confirm its application if those species are supplied.

Confirm the botanical identity, fresh condition and commodity code before ordering. This guide concerns whole fresh fruit, rather than leaves, extracted oil or prepared paste. See the wider citrus guide for other products within the heading.

Specify aromatic rind, identity and packing

Write makrut lime, also called kaffir lime, and Citrus hystrix into the purchase specification. Ask the grower and packer to identify the orchard and packing lot. Specify whether customers will use the rind, whole fruit or juice, then agree colour, size range, firmness, rind appearance and acceptable cosmetic marks against a retained sample. Buy fruit separately from leaves and ask for fruit without attached leaves.

Agree ventilated packaging, protection against rubbing and compression, and transport conditions with the packer. Request harvest and packing records, temperature records and details of post-harvest treatments. Confirm the applicable plant-health requirements for the exact fruit from China with your customs broker before dispatch. Fresh produce must meet marketing quality and labelling requirements. Arrange pesticide-residue testing against the applicable UK limits, with the intended use of the rind made clear to the laboratory.

Worked duty example

Illustrative example, not a quote: Illustrative small catering-wholesale shipment of fresh makrut limes; classification subject to confirmation under 0805 90 00 90, invoiced at £4,500 free on board, with £2,500 of freight and insurance to the UK. The customs value is £7,000. Duty at 12% is £840. Import VAT at 20% is charged on the customs value plus duty, £7,840, so it is £1,568. Import taxes total £2,408; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £840 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: compare the fruit, botanical description and lot records with the approved sample; investigate substitution with ordinary smooth-skinned limes.

Rind and flesh: check aroma, firmness, shrivelling, cuts, mould, soft patches and pest damage; cut sampled fruit to inspect internal condition.

Packing and temperature: look for crushed cartons, wet liners and rubbing damage; compare arrival condition with loading photographs and temperature records.

Documents: match the phytosanitary certificate, residue report, carton labels and packing list to the actual lot; check origin, packer details and declared quantity.

What goes wrong

A supplier may interpret “lime” as ordinary lime, or offer leaves when the buyer needs fruit. A rind sample can look acceptable while the packed lot contains shrivelled, bruised or decaying fruit. Poor temperature control and condensation can turn superficial damage into losses during distribution.

Approve a representative packed sample, record the agreed defects and inspect again on arrival before distributing the lot. Investigate missing or mismatched plant health paperwork before dispatch. Use the inspection guide to brief the checks and record evidence.

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.