Sunflower seeds and kernels from China

Zero duty; VAT depends on the buyer

Read from the UK Trade Tariff on 26 September 2026, sunflower seeds for sowing, shelled or in grey-and-white-striped shell, and other sunflower seeds of heading 1206 carried 0% duty on goods from China, with no anti-dumping measure. Seeds and kernels sold as food are zero-rated for VAT under VAT Notice 701/14, while wild bird food and pet food are standard-rated.

Roasted, salted or flavoured sunflower seeds are prepared foods of chapter 20, and sunflower oil is in heading 1512. Confirm the commodity code from whether the seeds have been roasted or flavoured; our sesame and pumpkin seeds guide covers similar seed imports.

Contaminants and uses

Retained Regulation (EC) No 1881/2006 sets a maximum level for cadmium in sunflower seeds and limits for aflatoxins in oilseeds, and pesticide residues are judged against GB maximum residue levels, so each lot should be tested before loading. Kernels have been recalled for Salmonella, so bakery and snack grades need a pathogen screen on a representative sample.

Snack seeds are graded by size and shell colour, bakery kernels by size, broken kernels and colour, and bird food by cleanliness and dust. Seeds for sowing are a different trade with seed marketing and plant health rules.

Worked duty example

A hypothetical order, not a quote: 20 tonnes of shelled sunflower kernels for bakery use under 1206 00 91 00, bought for £28,000 free on board with £2,500 of freight and insurance, so the customs value is £30,500. Duty is 0%, and seeds sold as food are zero-rated for VAT, so the landed cost before clearance fees is £30,500. The same kernels sold as wild bird food would be standard-rated, adding £6,100 of import VAT that a VAT-registered buyer normally reclaims. See UK import duty and VAT.

Inspection checklist

Sampling and moisture: samples drawn across the lot by the method of ISO 542 rather than from the top bags, moisture and volatile matter measured by ISO 665 against the contract limit, and for oil-type seed the oil content measured by ISO 659 so the price basis can be checked.

Grade and freshness: impurities measured by ISO 658, broken, shrivelled, discoloured and insect-damaged kernels counted on a weighed sample against the contracted grade, the sample sieved and inspected for live insects, and acid value by ISO 660 and peroxide value by ISO 3960 tested on the extracted oil to catch rancid lots before loading.

Contaminants and container: aflatoxins and cadmium tested against the limits in retained Regulation (EC) No 1881/2006, pesticide residues against the maximum residue levels, Salmonella tested on kernels sold ready to eat, and the container inspected clean, dry and odour-free with bags stowed off the floor and away from the walls.

What goes wrong

Seed lots fail on moisture, damage and contamination. Seeds shipped damp heat and go mouldy or rancid in the container; kernels arrive with too many broken, shrivelled or discoloured pieces; insect damage and live insects appear; stones, stalks and shell fragments remain in kernels; and residues or cadmium exceed GB limits.

Test moisture and free fatty acids or peroxide value for rancidity, count broken, damaged and discoloured kernels and foreign matter against the grade, check for live insects, test aflatoxins, cadmium, pesticide residues and Salmonella at an accredited laboratory, and check bags and container cleanliness before loading.

Cambridge China Bridge sources in-shell sunflower seeds and kernels for snack, bakery and bird food brands, with lot testing agreed before shipment. See our container programmes.