Sourcing roasted cashew nuts from China

Bulk roasted cashew duty and pack size

Read from the UK Trade Tariff on 30 September 2026, heading 2008 covers otherwise prepared or preserved fruit, nuts and other edible plant parts. The supplied tropical-nut line covers bulk roasted cashews in immediate packs over 1 kg at 6% duty from China. The table shows buying formats sharing that line, rather than separate tariff classifications.

That line has no recorded anti-dumping or countervailing duty and no suspension. It carries an organic import control. For organic goods from China into Great Britain, arrange a certificate of inspection for each consignment and ask your customs broker to confirm the paperwork before shipping.

The supplied facts omit the smaller-pack line for pure roasted cashews, so do not apply the bulk rate to retail bags. Confirm the commodity code using the recipe, processing and immediate pack weight. For the wider cashew product family, see coconuts, cashews and Brazil nuts.

Specify the roast, kernels and seasoning

Specify whole kernels or pieces, acceptable breakage, roast colour, dry or oil roasting, oil type, salt and seasoning recipe. Agree moisture, crunch, foreign-matter acceptance and shelf life supported by the supplier's records. Approve a sealed reference sample and the final packaging before production.

Get the complete seasoning formulation, including carriers and processing aids. Prepacked food needs an ingredients list with allergens emphasised wherever they appear. Match the label to the recipe, including cashews and any allergenic seasoning ingredients. Agree batch-linked laboratory checks for aflatoxins, microbiological quality and rancidity.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of roasted salted cashews in bulk immediate packs under 2008 19 12 80, invoiced at £36,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £39,000. Duty at 6% is £2,340. Import VAT at 20% is charged on the customs value plus duty, £41,340, so it is £8,268. Import taxes total £10,608; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,340 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

Kernels: compare roast colour, whole-kernel appearance, breakage and seasoning coverage with the approved sample; check for shell fragments and other foreign matter.

Freshness: assess odour and crunch on samples from different cartons; investigate stale, bitter or rancid characteristics against the agreed specification.

Packaging: check seals, punctures, grease leakage and net weight; inspect inner bags as well as outer cartons.

Records and labels: match batch marks to production and test records, verify the recipe against allergen emphasis, and compare remaining shelf life with the purchase specification.

What goes wrong

A sample can conceal uneven roasting, excessive broken kernels or inconsistent salt in the shipment. Weak seals and moisture pickup can leave nuts soft; deteriorated roasting oil can produce rancid flavours. A seasoning substitution can also leave the printed ingredients list out of step with the goods.

Inspect sealed shipment samples against the approved product and recipe, and investigate suspect batches before sale. Keep arrival photographs and batch records with the laboratory results. Plan the checks using our quality inspection guide.

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.