Sourcing ammonia and ammonia solution from China
Anhydrous ammonia and ammonia in aqueous solution from China pay 4% UK duty, but anhydrous ammonia enters at 0% under a suspension until 30 June 2027. Heading 2814 is in scope of UK CBAM from 1 January 2027, ammonia solution at 10% or more is a reportable poison under the Poisons Act 1972, and it is hazardous under GB CLP.
Duty, suspension and CBAM
Read from the UK Trade Tariff on 29 September 2026, heading 2814 covers ammonia, anhydrous or in aqueous solution. Both lines carried 4% on goods from China, with no anti-dumping measure.
A 0% suspension on anhydrous ammonia runs from 27 April 2025 to 30 June 2027, and does not apply to mixtures or preparations. Heading 2814 is on the GOV.UK list of fertiliser-sector goods in scope of UK CBAM from 1 January 2027; see our UK CBAM guide. The tariff also attaches a waste import control.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Anhydrous ammonia | 2814 10 00 00 | 4% | None |
| Ammonia in aqueous solution | 2814 20 00 00 | 4% | None |
Poisons and hazard rules
Ammonia at 10% by weight or more is a reportable poison under Part 4 of Schedule 1A to the Poisons Act 1972, so suppliers must report suspicious transactions, disappearances and thefts. Ammonia solution is corrosive and releases toxic vapour, and anhydrous ammonia is a toxic gas under pressure, so GB CLP labels, a safety data sheet, approved packaging and dangerous goods transport are needed.
Specify concentration, grade, impurity limits and packaging (drums, IBCs or pressure vessels), and confirm the receiving site can handle the product safely.
Worked duty example
Illustrative example, not a quote: 10 tonnes of 25% ammonia solution in IBCs under 2814 20 00 00, invoiced at £3,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £4,500. Duty at 4% is £180. Import VAT at 20% is charged on the customs value plus duty, £4,680, so it is £936. Import taxes total £1,116; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £180 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Concentration: check the certificate of analysis and test samples.
Packing: check container integrity, closures and hazard labels.
Documents: check the safety data sheet, transport classification and CBAM records. See our quality inspection guide.
What goes wrong
Ammonia orders fail on packing, documents and compliance. Containers leak vapour, labels miss GB CLP requirements, and from 2027 CBAM records are not kept.
Cambridge China Bridge sources industrial chemicals for UK manufacturers with documents and transport agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on ammonia from China?
Both lines carry 4%, but anhydrous ammonia enters at 0% under a suspension until 30 June 2027.
Is ammonia in scope of UK CBAM?
Yes. Heading 2814 is on the GOV.UK CBAM fertiliser list from 1 January 2027.
Is ammonia solution a poison under UK law?
At 10% by weight or more it is a reportable poison under the Poisons Act 1972.
Does the suspension cover ammonia solution?
No. It applies to anhydrous ammonia under 2814 10 00 00, not to mixtures or solutions.