Sourcing shark liver oil from China

Shark liver oil duty and import controls

Read from the UK Trade Tariff on 4 October 2026, heading 1504 covers fish and marine mammal fats, oils and fractions, refined or unrefined but not chemically modified. Shark liver oil falls within the fish-liver oil lines. Goods from China pay 2% under 1504 10 10 00 when vitamin A does not exceed 2500 international units per gram, and 0% under 1504 10 99 00 otherwise.

The supplied tariff snapshot records no anti-dumping or countervailing duty and no suspension for these codes. It attaches veterinary, CITES, organic and waste import controls, plus CITES and waste export controls. Confirm country and establishment eligibility, pre-notification and any health certification or commercial-document requirements for edible oil with the relevant authority or your customs broker. The tariff specifies an animal-origin entry document; ask your customs broker to confirm the veterinary clearance requirements for the particular shipment from China.

The table repeats the relevant codes for crude and refined oil rather than adding tariff lines. Fish oil capsules sold as supplements are usually food preparations under heading 2106. Confirm the commodity code against composition, vitamin A analysis and presentation. See the cod liver oil guide for related liver-oil sourcing.

Specify the shark species and oil composition

Specify the shark species by scientific name, catch area, liver origin, extraction and refining method, and intended food or technical use. Agree squalene and alkylglycerol content, vitamin A content, oxidation acceptance criteria, antioxidants, packaging and storage conditions. Request batch-specific analysis rather than accepting a generic fish oil specification.

Check the species against CITES and confirm the applicable permits with your customs broker before ordering. For oil offered as organic food from China into Great Britain, a Great Britain certificate of inspection is required for each consignment, including samples. Ask your broker to confirm whether the proposed organic shipment meets the applicable requirements.

For edible oil, agree testing against the marine-oil dioxin and PCB limits described in the site's fish oil reference guide. Food claims must not state or imply that shark liver oil treats, prevents or cures disease. Confirm the applicable animal by-products route for feed and technical grades with the relevant authority or your customs broker; settle the intended use before selecting the producer.

Worked duty example

Illustrative example, not a quote: Illustrative small trial shipment of refined shark liver oil in sealed drums under 1504 10 10 00, invoiced at £2,500 free on board, with £200 of freight and insurance to the UK. The customs value is £2,700. Duty at 2% is £54. Import VAT at 20% is charged on the customs value plus duty, £2,754, so it is £550.80. Import taxes total £604.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £54 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

Identity: match the declared shark species, liver source, factory and batch across supplier records and the analysis certificate.

Composition: independently check vitamin A, squalene and alkylglycerol content against the purchase specification. Vitamin A content affects the tariff line.

Condition: test peroxide and anisidine values, check for rancid odour, and inspect drum seals, leakage and storage records.

Documents and labels: check approval and import paperwork against the intended use, applicable CITES documents and any organic inspection certificate. Review food claims before accepting printed packs.

What goes wrong

A generic fish oil certificate may not establish the shark species or the composition the buyer ordered. Substituted oil, inconsistent vitamin A results, oxidation and leaking drums can leave the shipment unsuitable for the agreed use. Keep a retained sample and compare independent results with the supplier's batch certificate before releasing stock.

Unclear species records and paperwork for the wrong intended use can interrupt clearance. If the consignment is waste, the tariff's waste control needs separate assessment with your customs broker. Waste subject to notification controls cannot move until the dispatch, transit and destination authorities have consented. Use a quality inspection brief that covers sampling and document matching.

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.