Sourcing raw peanuts and groundnuts from China

0% duty, but a border control

Read from the UK Trade Tariff on 28 September 2026, heading 1202 covers groundnuts, not roasted or otherwise cooked. All three lines carried 0% on goods from China, with no anti-dumping measure. The in-shell and shelled lines, 1202 41 00 00 and 1202 42 00 00, carry a restriction on release for free circulation for goods from China, which requires a finalised Common Health Entry Document for food and feed of non-animal origin (CHED-D).

Roasted and salted peanuts and peanut butter are heading 2008, covered in our peanuts and canned fruit guide; confirm the commodity code.

Increased official controls for aflatoxins

Annex I of retained Regulation (EU) 2019/1793 lists groundnuts in shell and shelled from China, for food and feed, for a temporary increase of official controls because of the risk of aflatoxins, with identity and physical checks on 10% of consignments. The importer pre-notifies each consignment, it enters through a border control post, and the goods are released only on a finalised CHED-D; a consignment that fails is not released.

Article 1(3) of the regulation exempts trade samples, laboratory samples, personal luggage and non-commercial consignments only if they weigh 30 kg or less; a commercial order of any size is caught. Maximum levels for aflatoxins in groundnuts are set by retained Regulation (EC) No 1881/2006.

VAT and end use

VAT Notice 701/14 zero-rates nuts that are raw and unprocessed for human consumption, and roasted or salted nuts in their shells, while shelled nuts that are roasted or salted are standard-rated. Peanuts sold as food for wild birds or animals fall under the animal food rules in VAT Notice 701/15, so check the liability for that use before pricing.

Tell the supplier the end use at the outset. Nuts for eating, for crushing and for bird food are graded, tested and priced differently.

Worked duty example

An invented example rather than a quote: 20 tonnes of shelled raw peanuts for a UK food manufacturer under 1202 42 00 00, at £26,000 free on board with £2,500 of freight and insurance, so the customs value is £28,500. There is no duty, and raw nuts for human consumption are zero-rated in VAT Notice 701/14, so no import VAT is due either. The costs that matter are the border check, which one consignment in ten can expect to include a physical check and sampling for aflatoxins, and the risk of a rejected container, so the aflatoxin test before shipment is the most valuable document in the order. See calculating UK import duty and VAT for the method.

Inspection checklist

Aflatoxins: test a representative sample of each lot for aflatoxin B1 and total aflatoxins in an accredited laboratory before loading, and keep a sealed retained sample.

Grade: count per ounce or per 100 g, size, splits, blemished and mouldy kernels, foreign matter and moisture against the contract grade.

Packing and papers: check bags are clean and food grade, the lot numbers match the test report, and the CHED-D pre-notification details are ready before the vessel arrives. See our quality inspection guide.

What goes wrong

Groundnut orders fail on aflatoxins, moisture and paperwork. A lot stored damp develops mould and aflatoxins, a container is held at the border control post and rejected, the count or size is below grade, and a missing pre-notification delays release.

Cambridge China Bridge sources raw peanuts for UK food manufacturers, nut processors and bird food packers, with aflatoxin testing and the border documents arranged before shipment. See container programmes.