Sourcing palm kernel stearin from China

Palm kernel stearin duty and controls

Read from the UK Trade Tariff on 29 September 2026, heading 1513 covers coconut, palm kernel and babassu oils and their fractions, refined or not, but not chemically modified. Palm kernel stearin is the solid fraction addressed here. The table repeats the relevant solid-fraction codes for refined and unrefined specifications. See the wider coconut and palm kernel oils guide for other products.

For goods from China, 1513 29 11 00 carries 12% for immediate packings with net content not exceeding 1 kg; 1513 29 19 00 carries 10% for other packings. Neither solid-fraction line lists anti-dumping or countervailing duty or a suspension. Both attach organic import control and waste import and export controls. Confirm the control requirements for your consignment with your customs broker before shipping.

For organic food imports, your company must be based and certified in the UK. Ask your approved organic control body which products you can import and what documents apply. If a shipment from China to England is waste subject to notification controls, the exporter must apply to the dispatch country's competent authority for consent. Confirm the commodity code using composition, processing history and immediate pack size.

Specify the melting profile and processing history

Specify palm kernel stearin rather than palm stearin. State whether it is refined, bleached and deodorised, and obtain a declaration of any hydrogenation, interesterification, blending or additives. Agree the intended food or industrial use, melting profile, solid fat content at agreed temperatures, fatty acid composition, free fatty acids, peroxide value, moisture, impurities, colour and odour.

For confectionery use, trial the sample in your actual recipe and cooling process. Assess setting, texture, oil separation and compatibility with the other fats. Agree test methods, batch acceptance criteria, packing, storage conditions and remaining shelf life. Unsafe food must not be placed on the market; a supplier's food-grade description does not replace checks on the delivered batch.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of refined palm kernel stearin for a food manufacturer under 1513 29 19 00, 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: match the batch analysis and processing declaration to the approved palm kernel stearin specification; investigate any reference to palm stearin, a blend or hydrogenation.

Melting performance: test a representative sample for melting profile and solid fat content, then compare its setting and texture with the approved sample.

Condition: check odour, colour, free fatty acids, peroxide value, moisture and impurities against the purchase specification; arrange independent testing where needed.

Packing and records: check liners, seals, leakage, pack weights and batch identifiers against the packing list and analysis certificate. Check storage records and any organic documents. Use the quality inspection guide to prepare the inspection brief.

What goes wrong

A similar trade name can conceal a different fat or processing route. Palm stearin, hydrogenated palm kernel fat and blended confectionery fats may be offered against a palm kernel stearin enquiry. A sample can also melt and set differently from production stock. Keep the approved sample and compare batch results before accepting a substitution.

Heat exposure, damaged liners or poor sealing can leave the delivered fat with off-odours, leakage or inconsistent condition. Unresolved organic or waste status can also leave the shipment paperwork incomplete. Settle the product identity, acceptance tests and control requirements before dispatch, and ask for batch-specific evidence rather than a generic analysis sheet.

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.