Sourcing mackerel oil from China
Mackerel oil from China carries UK duty from 0% to 10%: ordinary body oil is 0%, while solid fractions are 10%. For food-grade oil, confirm country and establishment approval requirements, advance notification and documents appropriate to its risk category with the relevant import authority before shipment. Cambridge China Bridge sources mackerel oil.
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Duty depends on the oil and fraction
Read from the UK Trade Tariff on 4 October 2026, heading 1504 covers fish and marine mammal fats, oils and fractions, whether refined or not, but not chemically modified. This guide concerns mackerel oil. Distinguish body oil from liver oil and solid fractions before choosing a line. See the fish oil guide for the wider heading.
Mackerel body oil other than solid fractions carries 0% duty for goods from China. Solid fractions carry 10%, with separate lines according to immediate packing capacity. Liver oil carries 2% where vitamin A content does not exceed 2,500 IU per gram, otherwise 0% on the other fish-liver oil line. The supplied tariff snapshot records no anti-dumping duty, countervailing duty or suspension on these lines.
The tariff attaches veterinary, organic, CITES and waste import controls, alongside CITES and waste export controls. These entries need checking against the actual species, grade, claims and condition of the goods. Ask the relevant import authority to confirm the animal-origin import route for food, feed or technical oil. Confirm the commodity code using the source tissue, processing method, physical fraction and intended presentation.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Mackerel body oil, other than solid fractions | 1504 20 90 00 | 0% | None |
| Solid fractions of mackerel body oil, immediate packs of 1 kg or less | 1504 20 10 10 | 10% | None |
| Solid fractions of mackerel body oil, other pack sizes | 1504 20 10 90 | 10% | None |
| Mackerel-liver oil, vitamin A content not exceeding 2,500 IU per gram | 1504 10 10 00 | 2% | None |
| Other mackerel-liver oil, outside the low-vitamin-A line | 1504 10 99 00 | 0% | None |
Specify mackerel identity, grade and oxidation
Specify the mackerel species, catch source, body or liver origin, and whether the oil is single-species or blended. Agree food, feed or technical grade, refining method, fatty-acid profile, antioxidant additions and storage conditions. Set acceptance criteria for peroxide value, anisidine value, total oxidation, free fatty acids, moisture and insoluble material. Ask for a batch certificate of analysis and a retained sample.
For food use in Great Britain, check country and establishment approval and confirm advance import notification and health certificate or commercial document requirements with the relevant import authority. Confirm the applicable dioxin and PCB limits for food-grade marine oil with the relevant food safety authority. For feed and technical oil, confirm the applicable animal by-product conditions with the relevant import authority. Official guidance excludes fish oil from the histamine-related medium-risk rule for fishery products; confirm the oil's actual category before dispatch.
For an organic claim, the tariff attaches an organic import control: ask your customs broker and organic control body to confirm the requirements for the Chinese consignment. Certificates of inspection are issued by the exporter's control body. CITES-listed specimens require an import permit; confirm species applicability with your broker. Waste shipment controls apply where the material is waste; confirm the required China-to-UK route with your broker before ordering.
Worked duty example
Illustrative example, not a quote: Illustrative order: 20 tonnes of refined mackerel body oil under 1504 20 90 00, invoiced at £50,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £54,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £54,000, so it is £10,800. 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 species declaration, source tissue and blending statement to the purchase specification and batch records.
Laboratory: independently check the fatty-acid profile, oxidation values and agreed contaminant tests. Compare results with the actual batch certificate, rather than a generic sample report.
Packing: check seals, leaks, container cleanliness, agreed nitrogen flushing and storage records. Record damaged or contaminated drums before accepting delivery.
Documents: match batch identifiers, producer details, approval information and the applicable import documents. Use testing and certification to plan the laboratory work.
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What goes wrong
A supplier's description of fish oil may conceal a mixed-species blend, liver oil or a different fraction. The fatty-acid profile then misses the buyer's specification, or the declaration uses the wrong commodity line. Require written agreement before any change of species, raw material or refining process.
Oxygen exposure, heat and poor seals can leave oil oxidised on arrival. A satisfactory appearance does not replace laboratory checks. Paperwork can also fail when the producer, batch or intended grade differs from the documents. Keep arrival samples separate and investigate discrepancies before use. See quality inspection explained.
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.
Frequently asked questions
What is the UK import duty on mackerel oil from China?
The supplied tariff snapshot gives 0% for ordinary body oil, 10% for solid fractions, and 2% or 0% for liver oil according to vitamin A content. No anti-dumping or countervailing duty is recorded.
Does mackerel oil automatically need a health certificate?
For food-grade oil, confirm the risk category and whether health certification or commercial documents are required with the relevant import authority. Confirm advance notification and approval requirements before shipment.
What should I test before accepting mackerel oil?
Check the fatty-acid profile, peroxide and anisidine values, free fatty acids, and contaminants appropriate to the grade. Use an independent sample tied to the delivered batch.
Does this guide cover mackerel oil capsules?
It covers oil and its fractions. Fish oil capsules sold as supplements are usually food preparations under heading 2106. Confirm classification for the finished formulation and presentation.