Carbonate and phosphite esters from China
Esters of inorganic acids from China, such as battery carbonates, phosphite antioxidants and borates, have a 6% UK duty rate, but 17 of 37 lines are suspended to 0% (dimethyl, ethylene, vinylene and ethyl methyl carbonate among them) and 4 more for named substances. Diethyl carbonate pays 6%. No anti-dumping applies. UK REACH applies; endosulfan is banned.
Dimethyl, ethylene, vinylene and diethyl carbonate, phosphite antioxidants and borates from China: 6% UK duty, with 0% suspensions on many lines.
6% duty, with suspensions line by line
Read from the UK Trade Tariff on 27 September 2026, heading 2920 covers esters of other inorganic acids of non-metals and their salts: thiophosphoric esters, phosphite esters, carbonates, sulphates and borates among them. All 37 lines carried 6% on goods from China with no anti-dumping measure, but 17 lines have a full 0% suspension and 4 more have a suspension for named substances only.
Battery electrolyte solvents show why the line matters. Dimethyl carbonate is suspended to 0% until 31 December 2028, ethylene carbonate of 99% or more until 30 June 2027, ethyl methyl carbonate of 98% or more until 31 December 2026 and vinylene carbonate of 99.9% or more until 31 December 2028, while diethyl carbonate of 99.9% or more, vinyl ethylene carbonate and 1,3,2-dioxathiolane 2,2-dioxide pay 6%. Trimethyl and triethyl phosphite, several listed phosphite antioxidants, bis(pinacolato)diboron and dimethyl sulphate are also suspended; dimethyl and diethyl phosphite pay 6%.
Suspensions are claimed on the declaration and do not cover mixtures, so a formulated electrolyte is classified elsewhere. Lithium hydroxide for cathodes is in our lithium hydroxide guide; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Dimethyl carbonate | 2920 90 10 40 | 6% (0% suspension to 31 Dec 2028) | None |
| Ethylene carbonate, 99% or more | 2920 90 10 45 | 6% (0% suspension to 30 Jun 2027) | None |
| Ethyl methyl carbonate, 98% or more | 2920 90 10 33 | 6% (0% suspension to 31 Dec 2026) | None |
| Vinylene carbonate, 99.9% or more | 2920 90 10 55 | 6% (0% suspension to 31 Dec 2028) | None |
| Diethyl carbonate, 99.9% or more | 2920 90 10 85 | 6% | None |
| Triethyl phosphite | 2920 24 00 00 | 6% (0% suspension to 31 Dec 2028) | None |
| Diethyl phosphite | 2920 22 00 00 | 6% | None |
| Bis(2,4-dicumylphenyl)pentaerythritol diphosphite | 2920 29 00 40 | 6% (0% suspension to 31 Dec 2028) | None |
UK REACH, CLP, pesticides and transport
Under UK REACH, retained Regulation (EC) No 1907/2006, a Great Britain importer of one tonne or more a year must register each substance or rely on an only representative, and every shipment needs a safety data sheet; GB CLP, retained Regulation (EC) No 1272/2008, sets the labels. Dimethyl sulphate is classified as carcinogenic and acutely toxic, so it needs specialist handling.
The heading also includes pesticide esters. Endosulfan is listed in Annex I of retained Regulation (EU) 2019/1021 on persistent organic pollutants, so it cannot be placed on the market, and parathion is not an approved active substance. Carbonate solvents are flammable liquids (dimethyl carbonate is UN 1161), so freight needs dangerous goods packing and declarations.
Specifying battery-grade esters
Specify the CAS number, assay by gas chromatography, water content (for battery grades usually in parts per million), acid value, metal ion limits, colour, packing (nitrogen-blanketed drums or ISO tanks), shelf life, and a certificate of analysis per lot.
Worked duty example
Take a hypothetical order of 40 tonnes of battery-grade diethyl carbonate, entered under 2920 90 10 85: £90,000 free on board plus £5,000 of freight and insurance gives a customs value of £95,000. The 6% duty on diethyl carbonate comes to £5,700, and import VAT is 20% of £100,700, which is £20,140. If you are VAT-registered you normally reclaim the £20,140, leaving £5,700 as the real cost at the border. Step by step: UK import duty and VAT.
Inspection checklist
Documents: check the certificate of analysis against the purity that decides the suspension, the English safety data sheet, and the UK REACH registration route.
Laboratory: test an independent sample for assay, water by Karl Fischer titration, acid value and metals; battery buyers usually retest on arrival.
Packing: check drums or tanks are sealed under nitrogen, labelled with GB CLP pictograms and UN numbers, and suitable for the dangerous goods class.
What goes wrong
Ester orders fail on purity, moisture and paperwork. Water content rises through poor sealing, assay falls just short of the purity that earns the suspension, drums are not approved for flammable liquids, and shipments arrive without a UK REACH route.
Agree limits and packing in writing, test independently, and settle registration first. See our quality inspection guide.
Cambridge China Bridge sources carbonate and phosphite esters for UK battery, plastics and chemical makers, checking the producer's laboratory and quality records first. See factory verification.
Frequently asked questions
What is the UK import duty on dimethyl carbonate from China?
Read from the UK Trade Tariff on 27 September 2026, dimethyl carbonate (2920 90 10 40) is 6%, suspended to 0% until 31 December 2028.
Is diethyl carbonate suspended too?
No. Diethyl carbonate of 99.9% or more (2920 90 10 85) carried 6% with no suspension.
Can endosulfan be imported?
No. It is listed in Annex I of the retained persistent organic pollutants regulation.
Do I need UK REACH registration?
Yes, a GB importer of one tonne or more a year must register each substance or use an only representative.