Sourcing bituminous shale from China

Duty and waste controls

Read from the UK Trade Tariff on 29 September 2026, heading 2714 covers natural bitumen and asphalt, bituminous or oil-shale, tar sands, asphaltites and asphaltic rocks. This guide covers bituminous shale under 2714 10 00 00. Confirm the commodity code against the material and processing history. See natural bitumen for the wider heading.

The bituminous shale line carries 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty and no suspension. Only the line relevant to bituminous shale is included in the table.

The tariff attaches waste import and export controls. For goods from China, ask your customs broker to confirm waste status and the applicable requirements before shipment. For waste imports to England under notification controls, the exporter must apply to the competent authority in the dispatch country for consent. Have the broker establish the applicable procedure with the Chinese exporter and the receiving authority.

Specify the shale and the processing trial

State the mine and seam, whether the shale is freshly mined, and any crushing, screening, drying or other treatment. Agree the intended processing trial, particle-size range, maximum fines and moisture, and whether acceptance is based on dry or delivered mass. Ask the supplier to identify any spent shale or other material mixed into the lot.

Agree oil-yield testing using a named laboratory method and matching sample preparation. Request moisture, ash, sulphur and mineral-composition results, with the reporting basis stated. Where thermal processing is intended, assess a representative sample in your own process before agreeing batch acceptance. Retain sealed samples linked to the shipment.

Have the composition reviewed for hazard classification and handling advice. Substances and mixtures must be labelled and packaged correctly before being placed on the Great Britain market. Ask for safety information describing the actual shale supplied, including its dust and handling characteristics.

Worked duty example

Illustrative example, not a quote: Illustrative order: 4 tonnes of bituminous shale for processing trials under 2714 10 00 00, invoiced at £4,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £5,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,800, so it is £1,160. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match mine, seam, treatment history and lot markings to the purchase specification and laboratory report.

Sampling and yield: check that samples represent the shipment and that oil-yield results use the agreed method and reporting basis.

Size and moisture: check particle distribution, fines and moisture against the agreed limits; compare delivered mass with the contractual basis.

Packing and condition: inspect bags, closures and contamination on arrival, and retain samples before mixing the lot into stock. See quality inspection.

What goes wrong

A selected hand sample can overstate the performance of a mixed shipment. Different seams, excess mineral matter or spent shale can reduce oil yield. Moisture and fines can also change handling and processing behaviour. Compare representative shipment samples with the approved trial material.

Do not treat a supplier's description of the cargo as enough to settle its waste status. Resolve unclear processing history and missing documentation with your customs broker before dispatch. A satisfactory oil-yield report does not resolve the tariff's waste-control question.

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.