Sourcing coal tar and mineral tars from China

Zero duty, with waste controls to check

Read from the UK Trade Tariff on 17 November 2026, heading 2706 covers tar distilled from coal, lignite or peat and other mineral tars, whether dehydrated, partially distilled or reconstituted. The supplied tariff record lists 0% duty for goods from China, no anti-dumping or countervailing measure and no suspension. The table shows product descriptions sharing the same commodity line.

The UK Trade Tariff attaches import and export waste controls. For Chinese material described as waste, confirm the applicable import requirement with your customs broker and the relevant waste authority before ordering. For imports into England under notification controls, the exporter applies through the authority in the country of dispatch; shipment must await consent from the authorities of destination, dispatch and transit. Do not treat the attached export control as an import prohibition.

Give your broker the feedstock, processing history, composition, intended use and product or waste status to confirm the commodity code. Petroleum bitumen is a different product, covered in our petroleum coke and bitumen guide.

Specify the tar, not just its colour

State coal, lignite or peat origin, whether the tar is dehydrated, partially distilled or reconstituted, and the intended process. Agree water content, viscosity at a stated test temperature, density, ash, insoluble matter and distillation profile. Name the test methods and acceptance limits in the purchase specification without assuming that a dark liquid is the agreed grade.

For Great Britain, check the UK REACH registration arrangement before importing. Importers have registration responsibilities unless an appointed representative takes them on. Confirm with HSE or a competent chemical adviser whether the supplier must provide a safety data sheet for the actual substance or mixture. Request an English sheet matching the actual tar, and settle classification, labelling and packaging before supply. Confirm arrangements separately for Northern Ireland.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of coal tar in drums under 2706 00 00 00, invoiced at £24,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £25,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £25,800, so it is £5,160. 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 feedstock, processing description, batch numbers and certificate of analysis to the agreed tar.

Analysis: compare independent batch results for water, viscosity, density, ash and insoluble matter with the specification; retain a sealed sample.

Drums: check closures, corrosion, leakage, contamination and net mass on arrival before transferring the tar.

Documents: compare the safety data sheet and hazard labels with the supplied substance; check any waste notification and consent documents before dispatch.

What goes wrong

Watch for excess water, sediment, inconsistent viscosity and a changed distillation profile. Reconstituted material supplied against an unchanged specification can behave differently in the buyer's process. Agree representative sampling and test the production batch rather than relying only on an approval sample.

A commercial invoice describing the cargo as a product does not settle whether waste controls apply. Clarify status before booking shipment and resolve missing chemical documents before supply. Use a quality inspection to connect the batch analysis, drum checks and shipment documents.

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.