Sourcing hydrogenated palm kernel oil from China

Duty by immediate pack size

Read from the UK Trade Tariff on 29 September 2026, heading 1516 covers partly or wholly hydrogenated fats and oils and their fractions, whether refined or not, but not further prepared. For plain hydrogenated palm kernel oil from China, immediate packs not exceeding 1 kg fall under 1516 20 91 00 at 12%; larger packs fall under 1516 20 98 80 at 10%. The table repeats these codes for different hydrogenation specifications.

Neither relevant line shows anti-dumping duty, countervailing duty or a suspension in the supplied tariff record. Both attach organic and waste import controls, and waste export controls. Organic food imported from China into Great Britain requires a British certificate of inspection. For waste subject to notification controls entering England, the exporter must apply for consent in China. Confirm the applicable waste shipment requirements with your customs broker before dispatch.

The description of 1516 20 96 00 explicitly excludes palm kernel oil. Give your broker the composition, processing history, intended use and immediate pack size, then confirm the commodity code. For the wider heading, see hydrogenated palm oil.

Specify hydrogenation and melting behaviour

Name palm kernel oil explicitly and state whether hydrogenation is full or partial. Specify food or technical grade, whether the oil is fractionated or interesterified, and any added ingredients. Agree melting point, solid fat content across your operating temperatures, iodine value, free fatty acids, peroxide value, moisture, colour and odour.

Trial the sample in your intended coating, filling or other process. Agree the test methods, acceptance criteria, packing format and storage instructions with the supplier. Food products containing added ingredients must list them. Ask for batch analysis and relevant contaminant testing rather than relying on a generic food-grade description.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of fully hydrogenated palm kernel oil in larger packs under 1516 20 98 80, invoiced at £30,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £32,500. Duty at 10% is £3,250. Import VAT at 20% is charged on the customs value plus duty, £35,750, so it is £7,150. Import taxes total £10,400; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,250 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: check the batch documents identify palm kernel oil and match the agreed hydrogenation and processing specification.

Melting behaviour: independently sample the delivered lot and compare melting point and solid fat content with the approved sample.

Condition: check peroxide value, free fatty acids, moisture, colour and odour against the agreed limits.

Packing and records: check seals, liners, leakage, batch marks and immediate pack weights; match the analysis certificate and any organic certificate to the shipment.

What goes wrong

Palm oil is substituted for palm kernel oil, or a different hydrogenation or fractionation specification changes the melting behaviour. A coating may soften during storage or leave a waxy mouthfeel. Oxidation, moisture ingress and damaged liners can also make a delivered lot unsuitable.

Hold a reference sample and compare arrival samples before releasing the lot into production. Resolve any mismatch in composition, pack size or organic paperwork before dispatch. Use the quality inspection guide to organise the checks.

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.