Sourcing raw almond kernels from China

Raw almond kernel codes and duty

Read from the UK Trade Tariff on 1 October 2026, heading 0802 covers other nuts, fresh or dried, whether or not shelled or peeled. Raw sweet almond kernels fall under 0802 12 90 00, with base duty of 2%; bitter kernels under 0802 12 10 00 carry 0%. The table includes in-shell almonds for comparison, rather than as kernel substitutes.

Both kernel lines list an autonomous suspension at 0.00 %, excluding mixtures, preparations and products made up of different components containing these goods. Neither lists anti-dumping or countervailing duty. The tariff attaches organic import control. For organic consignments from China into Great Britain, confirm inspection certificate requirements with an approved UK organic control body; the exporter’s control body issues the certificate, and imports must use recognised countries, territories and control bodies.

Have your broker confirm the suspension and commodity code for the exact goods before declaration. Roasted, salted or coated nuts are covered separately in the published prepared-nut guidance. For wider heading context, see shelled hazelnuts.

Specify sweet almond kernels precisely

Use ‘sweet almond kernels’ in the enquiry and contract. Ask the supplier to identify the botanical species and distinguish almonds from apricot kernels. Agree variety, growing origin, skin-on or peeled condition, whole or broken presentation, size grading, colour and permitted shell fragments.

Agree moisture, broken-kernel tolerance, packing method, storage conditions and the intended use. Ask for batch-linked aflatoxin, pesticide residue and microbiological reports, with laboratory methods and acceptance criteria agreed before shipment. Treat these tests as buying controls rather than proof supplied by a generic factory certificate.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of raw sweet almond kernels under 0802 12 90 00, invoiced at £20,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £21,800. Duty at 2% is £436. Import VAT at 20% is charged on the customs value plus duty, £22,236, so it is £4,447.20. Import taxes total £4,883.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £436 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: compare the lot description, supplier records and kernels with the approved sweet-almond sample.

Condition: inspect for mould, insect damage, shell fragments and foreign matter; measure moisture and record broken kernels against the contract.

Packing: check liners, seals, signs of dampness and batch marks. Investigate rancid odours without tasting suspect stock.

Documents: match laboratory reports to the delivered batch and check organic paperwork where claimed. Where an ingredients list is used, check that almond is named and emphasised. See quality inspection.

What goes wrong

An ambiguous almond description can leave the buyer and supplier discussing different kernels. A sample of whole sweet almonds also does not settle the broken-kernel content of the shipment. Record identity and grading in the contract, then inspect samples drawn from the actual production lot.

Damp packaging, mould, rancidity and shell fragments can undermine an otherwise matching grade. Appearance cannot establish food safety: importers must ensure goods are safe and legal before import. Agree batch testing and a hold-and-review process for suspect stock. Do not accept a supplier’s organic claim without the consignment paperwork.

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.