Sourcing raw macadamia kernels from China

Duty on raw macadamia kernels

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 macadamia kernels fall under 0802 62 00 00. The table shows different purchasing forms under the same commodity line. For the wider heading, see the raw almond kernels guide.

The supplied tariff record gives Chinese-origin shelled macadamias a 2% third-country duty and an autonomous suspension at 0.00 %, with no anti-dumping or countervailing measure recorded. It also attaches an organic import control. For organic shipments from China into Great Britain, obtain a certificate of inspection for each consignment and check the exporter’s control body and export country against the non-UK organic registers.

Ask your customs broker to confirm the suspension available for the shipment and the organic documents where applicable. Confirm the product’s raw condition and ingredients using finding your commodity code. Roasted, salted or coated kernels need a separate classification check.

Specify kernel form and protection against rancidity

Specify whole kernels, halves or pieces, size grading, colour, permitted broken material, shell fragments and moisture. Agree whether the kernels will be eaten directly or processed further. Record the growing origin as well as the Chinese processor, and agree vacuum or nitrogen-flushed packaging, storage conditions and remaining shelf life at arrival.

For direct consumption, confirm the applicable aflatoxin B1 and total aflatoxin limits with the relevant food safety authority. Arrange representative lot sampling before shipment and agree tests for rancidity, including peroxide value and free fatty acids. Imported nuts must meet the same food hygiene standards as food produced in Great Britain.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 tonnes of raw macadamia kernels under 0802 62 00 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

Grade: compare drawn samples with the agreed whole-kernel, half-kernel or piece specification; check colour, insect damage and shell fragments.

Condition: check for mould, moisture damage and rancid odours; compare laboratory results with the agreed specification.

Packaging: check seals, punctures and carton dampness on arrival; match pack batch references to the sampled lot and test report.

Labels: where an ingredients list is used, check that macadamia is named and emphasised as the nut allergen. Review the inspection scope using quality inspection explained.

What goes wrong

A whole-kernel sample can become a delivery dominated by halves and pieces. Poor drying or damp storage can leave mouldy kernels, while damaged packs and warm storage increase the risk of rancidity. A supplier’s generic test report may describe a different lot. Agree acceptance criteria before ordering and sample the actual shipment.

A duty suspension does not establish food safety or organic status. Keep contaminant testing and organic paperwork separate from the tariff check. Do not blend an aflatoxin-failing lot into compliant stock to dilute contamination.

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.