Sourcing 4-tert-butylphenol from China

Duty on 4-tert-butylphenol

Heading 2907 covers phenols and phenol-alcohols. For separately supplied 4-tert-butylphenol, check the residual other-monophenols code 2907 19 90 90 against the composition. Read from the UK Trade Tariff on 1 October 2026, this line carries 4% duty for goods from China, with no listed anti-dumping or countervailing duty and no suspension.

The supplied tariff record attaches an export control for waste. England's waste shipment controls apply only when the material is waste. If buying discarded, contaminated or recovery material from China, ask your customs broker and the relevant waste authority to confirm the requirements before shipment.

Confirm the identity, composition and commodity code before ordering. The table shows the relevant residual line rather than unrelated phenols. See the wider phenols guide for neighbouring products and the duty and VAT guide for the calculation method.

Specify identity, assay and residual phenol

Specify 4-tert-butylphenol by its chemical name and substance identifier, CAS 98-54-4. Agree the assay method, permitted isomer content, residual phenol, water, colour and physical form. Request actual batch results rather than a certificate that repeats specification limits. Agree packaging, sampling and a retained sample for resolving discrepancies.

The substance is identified as a substance of very high concern because of endocrine disrupting properties affecting the environment. Suppliers of Candidate List substances must provide customers with a safety data sheet. Check UK REACH registration coverage when annual imports reach one tonne or more. GB importers also have responsibilities for classification, labelling and packaging before sale.

Worked duty example

Illustrative example, not a quote: Illustrative palletised trial lot of 4-tert-butylphenol under 2907 19 90 90, invoiced at £1,800 free on board, with £980 of freight and insurance to the UK. The customs value is £2,780. Duty at 4% is £111.20. Import VAT at 20% is charged on the customs value plus duty, £2,891.20, so it is £578.24. Import taxes total £689.44; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £111.20 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the purchase specification, batch certificate, package labels and safety data sheet to 4-tert-butylphenol.

Composition: test assay, isomer profile, residual phenol and water against the agreed methods and acceptance limits.

Condition: compare colour and physical form with the approved sample; check for contamination, wet material and unacceptable lumps.

Packaging and documents: check seals, liners, damage and batch traceability; have competent staff review classification, labels, packaging and the safety data sheet before release for sale.

What goes wrong

A certificate can report total phenolic content without demonstrating the agreed 4-tert-butylphenol assay or isomer profile. Water, residual phenol or colour can also miss the buyer's specification. Hold a disputed batch pending independent testing and a process trial rather than accepting a generic purity claim.

An EU registration number alone does not establish the buyer's UK REACH coverage. Likewise, paying customs duty does not resolve chemical supply obligations. Establish the registration position, safety data sheet and classification review before dispatch; use testing and certification support to define the evidence needed.

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.