Sourcing roasted hazelnuts from China

Hazelnut duty depends on the product and packing

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 hazelnut line, 2008 19 99 30, carries 12% duty for Chinese-origin goods in immediate packs of 1 kg or less. The other table rows are related mixtures, rather than alternative codes for pure roasted hazelnuts: tropical-nut mixtures carry 6% or 8%, and the listed fruit-and-nut mixture carries 18%.

The selected lines show no anti-dumping or countervailing duty and no tariff suspension. Each carries an organic import control. For organic goods from China entering Great Britain, obtain a Great Britain certificate of inspection for each consignment and check the exporter’s control body and export country against the non-UK organic registers. Confirm the VAT treatment of roasted or salted nuts out of their shells with HMRC or your customs broker rather than assuming the treatment for plain nuts applies.

Confirm the commodity code using the recipe, preparation, nut proportions and immediate pack weight. The supplied facts do not identify a bulk pure-hazelnut line, so do not extend the small-pack rate to larger bags. For other prepared nuts within the heading, see the roasted cashew guide.

Specify the roast, skin removal and freshness

Specify whole kernels or pieces, kernel grade, skin-on or blanched presentation, roast colour, crunch and permitted broken kernels. State whether roasting is dry or uses oil, and identify salt, flavourings and every coating ingredient. Approve a reference sample for flavour and appearance, then agree moisture, shelf life, storage conditions and the sealed pack construction.

Imported nuts must meet GB food hygiene standards. Confirm retail labelling requirements with the relevant food authority, including the food name, ingredients, allergens, net quantity, date mark, storage conditions and UK business name and address. Emphasise allergenic ingredients, including hazelnuts, wherever they appear in the ingredients list. Ask for batch-linked aflatoxin and microbiological testing, and review cleaning between hazelnut and other nut production runs.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of roasted hazelnuts in immediate packs of 1 kg or less under 2008 19 99 30, invoiced at £15,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £16,200. Duty at 12% is £1,944. Import VAT at 20% is charged on the customs value plus duty, £18,144, so it is £3,628.80. Import taxes total £5,572.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,944 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

Roast: compare colour, aroma and crunch with the approved sample; check for burnt, bitter or under-roasted kernels.

Freshness: open samples from different cartons and check for stale or rancid odours; review batch-linked moisture, aflatoxin and microbiological results.

Grade: check broken kernels, loose skins, shell fragments and foreign matter against the agreed specification.

Packing and labels: check seals, net weight, batch identity and remaining shelf life; match the ingredient list and allergen emphasis to the actual recipe.

What goes wrong

Roast colour can conceal uneven flavour: dark kernels taste burnt while paler ones remain soft. Excess broken kernels and loose skins make retail packs look different from the approved sample. Poor seals or unsuitable storage allow freshness to deteriorate, and a clean-looking kernel does not establish that its aflatoxin result is acceptable.

Keep the approved sample and specification with the batch records. Check arrival samples before releasing stock, and investigate recipe substitutions, mismatched labels or unexplained test results. Arrange a quality inspection around the actual roast and packing run.

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.