Sourcing citronella essential oil from China

Zero duty on citronella essential oil

Read from the UK Trade Tariff on 19 October 2026, heading 3301 covers essential oils whether or not deterpenated. The relevant other non-citrus oil lines carry 0% duty from China, with no anti-dumping or countervailing measure and no suspension recorded. The table repeats the relevant codes for bulk and bottled oil; packaging alone does not describe a different oil.

The supplied tariff record attaches organic import control to both codes, a restriction on entry into free circulation to the ordinary oil code, and CITES import control to the deterpenated code. Confirm with your customs broker what applies to the declared botanical species, composition and organic claim for goods from China. The record also lists mercury export control and, for deterpenated oil, CITES export control; ask the broker about their relevance if re-exporting.

Use 3301 29 49 00 as the starting point for oil that is not deterpenated, and 3301 29 91 00 for deterpenated oil. Confirm the commodity code against the actual product before ordering. See the essential oils guide for the wider heading and the import duty and VAT guide for the tax calculation.

Specify the citronella oil and its intended use

Ask the factory to identify the botanical species, plant origin, extraction method and whether the oil has been deterpenated. Specify pure essential oil or disclose every added carrier and fragrance component. Agree a batch chromatographic profile, including citronellal, citronellol and geraniol, alongside colour, odour and physical properties. Approve a retained sample against your intended formulation.

Substances and mixtures placed on the Great Britain market must be classified and labelled under GB CLP. Obtain the English safety data sheet and review the actual oil's hazard and transport information before agreeing packaging. If this is a substance you have not imported before, consider whether UK REACH registration is required.

HSE distinguishes essential oil used as a fragrance from essential oil used as an insect repellent when explaining biocidal scope. Define the intended use and proposed claims before approving labels. Do not use a fragrance specification as the basis for a repellent launch; arrange a separate review of that use.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 kg of citronella essential oil, not a quotation under 3301 29 49 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. 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 the botanical identity, deterpenation status and batch number across the purchase specification, container labels and analysis report.

Composition: compare the batch gas chromatography report with the agreed citronella profile and retained sample; investigate undeclared carriers or added fragrance components.

Condition: check colour and odour against the approved sample, inspect for leakage and sediment, and compare physical test results with the agreed limits.

Documents and packing: match the English safety data sheet and hazard labels to the supplied oil; inspect container compatibility, closures, tamper seals and declared net contents.

What goes wrong

A supplier's description of citronella oil may conceal a different botanical source, a diluted product or an altered component profile. A familiar lemon-like smell does not establish identity or purity. Keep the botanical identity and analytical acceptance criteria in the purchase specification, and test a retained batch sample where results differ.

Leaking closures, warm storage and part-filled containers can leave the delivered oil unlike the approved sample. Missing batch links also make complaints harder to resolve. Hold suspect stock apart while you compare the reports and samples. Agree the sampling and document checks through testing and certification before shipment.

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.