Sourcing shelled hazelnuts from China

Duty on shelled hazelnuts

Read from the UK Trade Tariff on 21 October 2026, heading 0802 covers other nuts, fresh or dried, whether or not shelled or peeled. Shelled hazelnuts use 0802 22 00 00 and carry 2% duty on goods from China. The supplied facts show no anti-dumping or countervailing duty and no suspension for this line. The table shows product forms within the same commodity line.

The UK Trade Tariff attaches an import control of organic products. Confirm the requirement for a Chinese organic consignment with your customs broker before shipment. Official guidance states that the certificate of inspection is issued by the exporter’s control body in the country of export. Confirm the VAT treatment of plain nuts with HMRC or your customs broker; see the duty and VAT guide.

Confirm the commodity code against the actual processing and ingredients. Roasted, salted or coated nuts fall outside this plain-nut scope. See the wider nuts guide for other products within the heading.

Specify the hazelnut kernel and intended use

Specify fresh or dried kernels, variety, origin, size grading, whole or broken kernels, skin retention, colour and permitted defects. Agree moisture, rancidity checks, shell-fragment tolerance and packaging in the purchase specification. Keep an approved sample for comparison with the shipment.

State whether the kernels are for direct consumption or further processing. Ask a laboratory to assess the applicable hazelnut aflatoxin criteria and agree batch sampling before shipment. Do not copy the walnut limits from the wider guide: its detailed limits expressly exclude hazelnuts.

Nuts imported from third countries must meet the same food hygiene standards and procedures as food produced in Great Britain. For ingredient lists, confirm the allergen labelling requirements for hazelnuts with the relevant food authority. Review the proposed artwork before the factory prints packaging.

Worked duty example

Illustrative example, not a quote: 10 tonnes of dried shelled hazelnuts for a small food wholesaler; illustrative values under 0802 22 00 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 2% is £1,150. Import VAT at 20% is charged on the customs value plus duty, £58,650, so it is £11,730. Import taxes total £12,880; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,150 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 size, colour, whole-kernel grade and skin retention with the approved sample; check broken kernels, insect damage and shell fragments.

Condition: check for mould, stale or rancid odours and damp packs; measure moisture against the agreed specification.

Batch evidence: match sampled lots and laboratory reports to the shipment; request aflatoxin and rancidity testing rather than relying on appearance.

Packaging: check seals, liners, batch identification and the agreed pack format; verify any organic paperwork with the broker before dispatch.

What goes wrong

A whole-kernel sample can be followed by a shipment containing excessive broken pieces, shell fragments or uneven sizes. Poor drying and warm storage can leave kernels mouldy or rancid. Draw samples from the shipment itself and compare them with the written specification.

A generic laboratory report may concern a different lot, while a factory’s organic certificate may be mistaken for consignment paperwork. Match documents to the actual goods and hold questionable stock for assessment before sale.

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.