Sourcing raw pecan kernels from China

Duty on raw pecan 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 pecan kernels fall under 0802 99 10 00. The table shows purchasing grades sharing this code, rather than separate tariff lines. For other nuts, see the wider heading guide.

The supplied tariff record shows 0% duty for pecans from China, no anti-dumping or countervailing duty and no suspension. It attaches an organic-products import control. For organic consignments from China into Great Britain, obtain a Great Britain certificate of inspection and check the exporter’s control body and country against the non-UK organic registers. Your importing business must be UK-based and certified by an approved UK organic control body.

This guide concerns raw, unseasoned kernels. Roasting, salting or coating changes the classification question. Confirm the actual processing and goods description before declaring the commodity code.

Specify pecan halves, pieces and freshness

Specify halves or pieces, piece-size grading, colour, permitted broken material, moisture, shell fragments and insect damage. Record whether the kernels are intended for direct consumption or further processing. Agree the packing method, storage conditions and the sample against which the shipment will be judged.

Imported nuts must meet the same food hygiene standards and procedures as food produced in Great Britain. Agree batch sampling for aflatoxins, and freshness checks such as peroxide value and free fatty acids. Request test reports that identify the shipment lot; an attractive sample does not establish the condition of the packed consignment.

Worked duty example

Illustrative example, not a quote: 10 tonnes of raw pecan kernel pieces; illustrative order only under 0802 99 10 00, invoiced at £55,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £57,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £57,500, so it is £11,500. 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

Grade: compare drawn samples with the agreed colour, halves proportion and piece-size grading; look for darker kernels hidden among lighter material.

Condition: check for shell fragments, insects, mould, dampness and rancid odour; match laboratory samples and reports to the shipment lot.

Packing: inspect inner-bag seals, vacuum or nitrogen-flushed packing where specified, carton condition and signs of moisture during transport.

Documents: match pack and carton lot references to reports and shipping records. Check the pecan allergen declaration and emphasise allergens wherever they appear in an ingredients list. For organic goods, check the consignment certificate of inspection.

What goes wrong

A halves order can arrive with excessive pieces, uneven colour or concealed shell fragments. Poor drying and damp storage create mould concerns, while warm storage can leave kernels rancid. Write acceptance criteria before production and inspect the packed lot, using the quality inspection guide.

Zero duty does not establish food safety. Keep suspect lots separate while investigating laboratory results or arrival defects. For nuts exceeding the applicable aflatoxin limit, confirm the permitted handling with the relevant food safety authority before considering blending with compliant nuts to reduce the concentration.

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.