Sourcing palm oil from China

Duty depends on form, packing and use

Read from the UK Trade Tariff on 18 November 2026, heading 1511 covers palm oil and its fractions, whether refined or not, but not chemically modified. Chinese-origin goods carry 0% for crude non-food industrial oil, 2% for other crude oil, 12% for solid fractions in immediate packs not exceeding 1 kg, 10% for other solid fractions, 4% for other non-food industrial oil and 8% for other oil. No anti-dumping or countervailing duty is recorded.

The recorded autonomous suspensions reduce duty to 0.00 % on 1511 90 19 20 and 1511 90 91 20 for the listed manufacturing uses. They exclude mixtures, preparations and products containing different components. The tariff attaches organic import controls to food-use lines and waste import and export controls across the heading. Confirm the applicable organic consignment requirements for China with your customs broker and organic control body. A company importing organic products must be based and certified in the UK.

Waste shipment controls apply only when the material is waste. For notified waste imported into England, shipment must wait for consent from the destination, dispatch and transit authorities. Confirm waste status and the applicable procedure with your broker before loading. Give the broker the refining process, solid or liquid form, immediate pack weight and intended use to confirm the commodity code. The tariff controls do not by themselves mean every palm oil consignment is waste.

Specify the fraction and melting behaviour

Specify crude or refined oil, palm olein or palm stearin, and whether the material has been chemically modified or blended. Set the required melting behaviour, solid fat content, free fatty acids, peroxide value, moisture, insoluble impurities, colour and odour. Agree the sampling method and acceptance criteria with the supplier and laboratory rather than accepting a generic certificate.

For food use, confirm applicable food hygiene, labelling and oil contaminant requirements with the relevant authority, using our published edible-fat guides to prepare your questions. Request batch analysis and packaging suitability information. Cooking oils do not normally need a health certificate, according to the official guidance for England and Wales. Agree shelf life, storage conditions, unloading arrangements and whether drums or a bulk liner suit your premises. Use factory verification to check the actual processor and packing operation.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of refined edible palm olein for a food manufacturer under 1511 90 99 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 8% is £2,600. Import VAT at 20% is charged on the customs value plus duty, £35,100, so it is £7,020. Import taxes total £9,620; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,600 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, purchase specification and shipping description; check that the delivered fraction and refining status agree.

Condition: sample for rancid odour, unexpected colour, moisture and sediment; compare laboratory results with the agreed limits.

Packing: check seals, leaks, liner condition, net weight and storage records; investigate unusual solidification before unloading.

Documents: match batch identifiers across labels and analysis reports. For organic goods, check the certification paperwork; the inspection certificate is issued by the exporter’s control body. Plan sampling through our quality inspection guide.

What goes wrong

A supplier substitutes a different palm fraction, so the oil crystallises or melts differently in the buyer’s process. A generic analysis sheet conceals batch variation, while dirty packing or poor storage produces sediment or rancid odours. Retain an approved sample and compare each delivery against the purchase specification.

Classification also fails when food and industrial uses are confused, immediate pack weight is overlooked, or a blend is described as a single oil. Do not budget for a suspension without checking the listed manufacturing use. Resolve organic paperwork and waste status before shipping rather than after the goods reach the port.

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.