Sourcing coal-tar naphthalene from China

Duty on coal-tar naphthalene

Read from the UK Trade Tariff on 4 November 2026, heading 2707 covers products of high-temperature coal-tar distillation and similar products with predominantly aromatic constituents. Its naphthalene line, 2707 40 00 00, carries 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached control for this line.

Only the naphthalene line in the supplied facts is relevant to this guide. See the wider coal-tar products guide for the wider heading. Confirm the commodity code using the actual composition and supplier's analysis, rather than the trade name alone.

Specify naphthalene composition and physical form

State coal-tar origin, intended industrial use and whether you want flakes, crystals or another agreed form. Agree acceptance limits for naphthalene content, crystallising point, moisture, ash, colour and residual oil. Ask the producer to identify sulphur-containing impurities and provide the analytical methods used. Attach an approved sample and a batch certificate of analysis to the purchase specification.

Check the applicable UK REACH registration arrangements before importing into Great Britain; the UK REACH guide explains the importer's role. For hazardous chemicals supplied for workplace use, a safety data sheet is required. Ask for the sheet for the actual grade and check classification, labelling and packaging before agreeing the shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of coal-tar naphthalene under 2707 40 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

Analysis: match the certificate to the shipment batch and independently test naphthalene content, crystallising point and the agreed impurities.

Condition: compare colour, physical form, caking and visible contamination against the approved sample without opening packs outside the agreed handling procedure.

Packing: check closures, liners, leakage, damaged packs and the agreed net weights.

Documents: match batch identifiers across packs, analysis and safety data sheet; check that the proposed labels reflect the product classification.

What goes wrong

A supplier's grade name can conceal a different impurity profile. Residual oil, moisture or an unsuitable crystallising point can make material fail the buyer's process even when its appearance seems acceptable. Damaged packing and caked material can also complicate unloading and dosing.

Reject substitutions based only on a generic certificate. Agree sampling and rejection criteria before shipment, then compare arrival samples with the retained pre-shipment sample. Use the inspection guide to plan the checks.

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.