Sourcing peanuts and canned fruit from China
Prepared peanuts from China pay 10% to 12% UK duty, peanut butter 12%, and canned mandarins and peaches in syrup 16% to 18% depending on sugar and pack size, with no anti-dumping duty. Chinese peanut products are on the high-risk food list, so each consignment over 30 kg needs a CHED-D and border checks for aflatoxin. Cambridge China Bridge sources prepared nuts and canned fruit.
Roasted peanuts and peanut butter from China pay 10–12% UK duty with CHED-D checks; canned mandarins and peaches 16–18%. Aflatoxin, tin and a worked example.
Rates depend on sugar and pack size
Read from the UK Trade Tariff on 26 September 2026, heading 2008 splits prepared fruit and nuts by product, added sugar, sugar content and the size of the immediate packing. Peanut butter carried 12%, roasted peanuts in packs over 1 kg 10% and in packs of 1 kg or less 12%. Mandarin segments with added sugar paid 18% in packs over 1 kg and 16% in smaller packs, and canned peaches with high sugar content 18%. None had an anti-dumping measure.
Because the sugar percentage and the net content of the can or bag change the code, fix the recipe and pack size before quoting, and confirm the commodity code; plain nuts are covered in the walnut and pine nut guide.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Peanut butter | 2008 11 10 00 | 12% | None |
| Roasted peanuts, packs over 1 kg | 2008 11 91 10 | 10% | None |
| Roasted peanuts, packs of 1 kg or less | 2008 11 96 00 | 12% | None |
| Mandarin segments with added sugar, packs over 1 kg | 2008 30 55 90 | 18% | None |
| Mandarin segments with added sugar, packs of 1 kg or less | 2008 30 75 90 | 16% | None |
| Peaches with added sugar, sugar over 13%, packs over 1 kg | 2008 70 61 90 | 18% | None |
Border checks and contaminants
The tariff applies a restriction to Chinese peanut butter, roasted peanuts and shelled groundnuts: release needs a finalised common health entry document for food of non-animal origin (CHED-D) under assimilated Regulation 2019/1793, with an exemption for consignments of 30 kg or less. The importer pre-notifies the consignment and it is checked at a border control post, where failing lots are rejected.
Assimilated Regulation 1881/2006 limits aflatoxins in groundnuts for direct consumption to 2.0 µg/kg of B1 and 4.0 µg/kg in total, and tin in canned foods other than beverages to 200 mg/kg. Peanuts are a major allergen that must be emphasised on labels, and precautionary labelling is needed where other products run on the same line.
Worked duty example
Suppose, purely for illustration, you import 20 tonnes of roasted salted peanuts in 200 g bags under 2008 11 96 00. At £36,000 free on board and £3,000 to ship and insure, the customs value is £39,000. Roasted peanuts in small packs at 12% pay £4,680 of duty; VAT is then worked out on value plus duty, £43,680, giving £8,736. Of the £13,416 paid at import, only the £4,680 of duty stays a cost for a VAT-registered business. Unlike plain nuts, roasted or salted nuts out of the shell are standard-rated for VAT, so the VAT here is real VAT charged, although a registered importer reclaims it. The method is set out in how UK import duty and VAT work.
What goes wrong
Peanuts fail on aflatoxin and cross-contact, canned fruit on the can and the drained weight. A lot that passes at origin can fail at the border check, and peanut butter made from kernels that were not sorted carries high aflatoxin. Canned mandarins and peaches arrive with drained weight below the label, broken segments, syrup weaker than stated, dented or swollen cans and internal corrosion that pushes tin up.
Test each peanut lot for aflatoxin in an accredited laboratory before shipment and keep the report with the CHED-D, confirm the factory's allergen controls, and for canned fruit check drained weight, syrup strength, segment grade and can seams on opened samples, incubate a sample for spoilage and inspect the can lining.
Cambridge China Bridge sources roasted peanuts, peanut butter, canned mandarins and other canned fruit, with aflatoxin testing and border paperwork planned before shipment. See how we source food products.
Frequently asked questions
What is the UK import duty on canned mandarins from China?
Read from the UK Trade Tariff on 26 September 2026, mandarin segments with added sugar paid 18% in packs over 1 kg and 16% in packs of 1 kg or less.
Do Chinese peanuts need border checks?
Yes. Peanut butter, roasted peanuts and groundnuts from China need a CHED-D under Regulation 2019/1793, except consignments of 30 kg or less.
What is the aflatoxin limit for peanuts?
For direct consumption, 2.0 µg/kg of B1 and 4.0 µg/kg in total under assimilated Regulation 1881/2006.
Are roasted peanuts zero-rated for VAT?
No. Roasted or salted nuts out of the shell are standard-rated; nuts in their shells can be zero-rated.