Sourcing palm stearin from China

Palm stearin duty and conditional relief

Read from the UK Trade Tariff on 29 September 2026, heading 1511 covers palm oil and its fractions, whether refined or not, but not chemically modified. Palm stearin is the solid fraction. Immediate packs not exceeding 1 kg carry 12%; other solid fractions carry 10%. The table distinguishes refined and unrefined small-pack grades sharing the same code. See the wider palm oil guide.

For goods from China, 1511 90 19 20 has a 0.00 % suspension for the specified chemical manufacturing uses. It excludes mixtures, preparations and products containing different components. Ordinary bulk edible stearin under 1511 90 19 90 remains at 10%. The supplied tariff record lists no anti-dumping or countervailing duty on these lines. Ask your broker to confirm the suspension conditions before claiming relief.

The tariff attaches organic import and waste import and export controls to these solid-fraction lines. For organic food from China into Great Britain, obtain a consignment inspection certificate and check exporter certification recognition. Waste controls apply when the material is waste; confirm the applicable shipment requirements with your broker. Confirm the commodity code using composition, processing, immediate pack weight and intended use.

Specify the palm stearin melting profile

Specify whether the stearin is refined, bleached and deodorised, its intended food or industrial use, and whether it contains any other oil or additive. Agree slip melting point, solid fat content across your processing temperatures, iodine value, free fatty acids, peroxide value, moisture, colour and odour. Use an approved sample in your actual bakery or manufacturing process before agreeing the production specification.

Ask for batch analysis, contaminant testing suited to the intended food use, packing details and storage instructions. For organic orders, the exporter’s control body issues the inspection certificate; check its recognition for China and the product category before dispatch.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of refined palm stearin in 10 kg cartons; FOB and freight values are illustrative. under 1511 90 19 90, 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, invoice and packing list to palm stearin, its refining status and the agreed composition.

Melting behaviour: test slip melting point and solid fat content against the approved sample; trial the batch in the intended process.

Condition: check for rancid odour, discolouration, moisture, damaged liners, leaking packs and contamination; compare peroxide value and free fatty acids with the purchase specification.

Packing and records: check immediate pack net weight, seals, batch identification and storage instructions. For organic consignments, match the inspection certificate to the shipment. Use the quality inspection guide to brief the inspection.

What goes wrong

A batch can look acceptable but produce a waxy texture or the wrong firmness because its melting profile differs from the approved sample. Other failures include oxidation, damaged liners and substitution with a blend. Specify test methods and acceptance criteria in the order, then compare production samples before dispatch and on arrival.

A supplier may describe stearin simply as palm oil or assume that industrial use automatically qualifies for suspended duty. Send the broker the full composition, processing history, pack size and actual manufacturing use. For material classified as waste entering England under notification controls, the exporter starts the application in China and shipment must await the relevant authorities’ consent.

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.