Margarine and edible fat blends from China
Margarine, shortening and other edible fat and oil mixtures from China pay mostly 16% UK duty under heading 1517; blends with more than 10% but not over 15% milk fat pay 8% plus £23 per 100 kg, mixed fluid vegetable oils 8% and edible mould-release preparations 2%. Consumer spreads must use the reserved sales names of the retained spreadable fats rules.
Margarine, shortening and edible fat blends from China pay 16% UK duty, or 8% plus £23 per 100 kg with 10-15% milk fat. Spreads naming rules explained.
Mostly 16%
Read from the UK Trade Tariff on 27 September 2026, heading 1517 covers margarine and edible mixtures or preparations of animal, vegetable or microbial fats and oils. Margarine (excluding liquid margarine) and the other mixtures are each split by milk fat content. All 10 lines were read: 16% on most, 8% plus £23 per 100 kg on the two lines with more than 10% but not over 15% milk fat, 8% on fixed vegetable oils, fluid, mixed, and 2% on edible mixtures used as mould-release preparations. There was no anti-dumping measure.
One suspension applies: under 1517 90 99 90, listed refined vegetable or microbial oils with 25% to 70% arachidonic acid or 12% to 65% docosahexaenoic acid are suspended to 0% until 31 December 2028; other goods on that line pay 16%.
Single vegetable oils are in headings 1507 to 1515 (see our sesame and tung oil guide), and chemically modified fats in 1518 (see our modified oils guide), so confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Margarine, over 10% but not over 15% milk fat | 1517 10 10 00 | 8% + £23/100 kg | None |
| Margarine, not over 10% milk fat | 1517 10 90 10 | 16% | None |
| Margarine, other | 1517 10 90 90 | 16% | None |
| Other mixtures, over 10% but not over 15% milk fat | 1517 90 10 00 | 8% + £23/100 kg | None |
| Fixed vegetable oils, fluid, mixed | 1517 90 91 00 | 8% | None |
| Edible mould-release preparations | 1517 90 93 00 | 2% | None |
| Listed arachidonic acid microbial oil | 1517 90 99 30 | 16% | None |
| Other arachidonic acid oils | 1517 90 99 90 | 16%; listed ARA or DHA oils 0% to 2028 | None |
| Listed EPA microbial oil | 1517 90 99 92 | 16% | None |
| Other mixtures (shortening, frying fats) | 1517 90 99 99 | 16% | None |
Food law and names
Annex VII Part VII of the retained Regulation (EU) No 1308/2013 reserves sales descriptions such as margarine, three-quarter-fat and half-fat for spreadable fats with at least 10% but less than 90% fat that stay solid at 20 °C; terms implying another fat content are prohibited, and vegetable may be used only when the fat is of vegetable origin within a 2% tolerance.
Labelling follows the retained Regulation (EU) No 1169/2011, the producer must work under the hygiene rules of Regulation (EC) No 852/2004, and contaminant limits in Regulation (EC) No 1881/2006 apply to oils and fats.
Specifying margarine and fats
Specify fat content and milk fat content, the oil blend (for example palm, rapeseed or soybean) and whether it is hydrogenated or interesterified, melting point and solid fat content, emulsifiers and additives, salt, vitamins if added, shelf life and storage temperature, and packing (tubs, blocks or cartons for bakeries).
Worked duty example
An invented example rather than a quote: 20 tonnes of margarine with no milk fat in 10 kg cartons, commodity code 1517 10 90 10, bought for £30,000 free on board with £2,500 of freight and insurance, so the customs value is £32,500. Duty at 16% is £5,200. VAT Notice 701/14 zero-rates food for human consumption unless it falls in an excepted category, and margarine is not in the excepted lists, so import VAT would normally be nil; confirm this for your product. The border cost is then the £5,200 of duty. The duty and VAT guide walks through the calculation.
Inspection checklist
Composition: check fat and milk fat content on the certificate of analysis, because milk fat moves the goods between lines with different duty.
Quality: check melting point, solid fat content, peroxide value and free fatty acids on a sample, and check for off-flavours.
Cold chain and labels: check storage temperature records, carton condition and that labels use the correct sales description.
What goes wrong
Margarine and fat orders fail on composition, rancidity and naming. The milk fat content is higher than declared and changes the duty, fats oxidise in hot containers, the melting profile does not suit the bakery, and consumer packs use a name that the fat content does not allow.
Test composition before shipping and ship in temperature-controlled containers. See our quality inspection guide.
Cambridge China Bridge sources margarine and bakery fats for UK food manufacturers and caterers, checking the plant's hygiene and product specifications first. See factory verification.
Frequently asked questions
What is the UK import duty on margarine from China?
Read from the UK Trade Tariff on 27 September 2026, margarine with not more than 10% milk fat carried 16% from China, and 10% to 15% milk fat 8% plus £23 per 100 kg.
Can any spread be called margarine?
No. The retained spreadable fats rules reserve the name for products meeting the defined fat content.
Is margarine zero-rated for VAT?
VAT Notice 701/14 zero-rates food unless excepted, and margarine is not in the excepted lists, so it is normally zero-rated; confirm for your product.
Where do single vegetable oils go?
Single oils are in headings 1507 to 1515, not 1517.