Sourcing Perilla Seeds from China

Perilla seed duty and import controls

Heading 1207 covers other oil seeds and oleaginous fruits, whether or not broken. The supplied tariff has no named perilla line. The relevant candidate codes are 1207 99 96 90 for other non-sowing oil seeds and 1207 99 20 90 for other sowing seeds. The food and pressing descriptions in the table share a tariff line rather than representing separate subheadings.

Read from the UK Trade Tariff on 1 October 2026, these lines carry 0% duty for goods from China. The supplied facts show no anti-dumping or countervailing duty and no suspension. Both attach an organic import control. Businesses trading organic products must be certified by an approved UK organic control body. The exporter’s control body issues the inspection certificate; confirm the consignment requirements with your customs broker before shipment.

Give your broker the seed identity, intended use and processing details, then confirm the commodity code. Roasted or salted seeds fall outside this raw-seed guide. For the wider heading, see sesame and pumpkin seeds.

Specify the perilla seed and its intended use

Agree the botanical identity, variety, whole or broken condition, cleaning method and intended use. Keep an approved reference sample. Set acceptance criteria for moisture, foreign seeds, stones, husk, damaged seeds and odour. For pressing, agree an oil-content test method and how the result will be reported. For sowing, agree germination testing and storage conditions.

Food intended for human consumption must meet general food safety requirements. Agree batch testing for aflatoxins, pesticide residues and microbiological contamination with a suitable laboratory. Link results to the shipment lot rather than accepting a generic supplier report. Arrange testing support before approving shipment.

For sowing orders, ask APHA to confirm the plant health risk category for the species and Chinese origin. Plant health controls depend on risk category; do not treat a food-seed purchase as evidence that a sowing shipment has the same requirements.

Worked duty example

Illustrative example, not a quote: Illustrative order: 500 kg of raw whole perilla seeds for food under 1207 99 96 90, invoiced at £2,500 free on board, with £900 of freight and insurance to the UK. The customs value is £3,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,400, so it is £680. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. 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: compare the shipment sample with the approved perilla seed sample and check for mixed species, inconsistent colour and substituted grades.

Condition: measure moisture and inspect for mould, insects, rancid odour, excessive broken seeds and foreign material.

Evidence: match laboratory reports, supplier batch records and bag markings to the delivered lot; check organic certification and inspection paperwork where applicable.

Packing: check liners, seals and bags for tears or condensation, and keep representative arrival samples. Agree sampling through the inspection guide.

What goes wrong

A clean approval sample can conceal a bulk lot with mixed seeds, husk or stones. Damp bags and poor storage can produce mould or rancid odour. A pressing grade may also fail the buyer’s food specification. Compare bulk samples with the agreed grade and test the actual shipment batch.

Paperwork fails when reports describe another lot or an organic claim arrives without checked supporting documents. Hold affected stock apart while investigating. Settle whether the seeds are for food, pressing or sowing before the supplier prepares labels and shipping documents.

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.