Sourcing coal-tar phenolic oils from China

Zero duty, with a waste-control check

Read from the UK Trade Tariff on 30 September 2026, heading 2707 covers high-temperature coal-tar distillation oils and products, and similar products whose aromatic constituents outweigh their non-aromatic constituents. The phenols line is 2707 99 80 00. The table also includes neighbouring crude-oil and residual-product lines for comparison, rather than interchangeable codes for phenolic oils.

All displayed lines carry 0% duty for goods from China, with no anti-dumping or countervailing measure and no suspension recorded. The phenols line attaches import and export waste controls. Confirm the import requirement for your Chinese consignment with your customs broker. If importing waste under notification controls into England, shipment can start only after consent from the Environment Agency and the other competent authorities involved.

Give your broker the production origin, composition, distillation profile, intended use and product or waste status to confirm the commodity code. For the wider heading, see our coal-tar anthracene oil guide.

Specify the phenolic fraction

Specify total phenolic content, the phenol and cresol profile, other phenolic constituents, neutral oil content, water, distillation range, density and insoluble matter. Agree the analytical methods and acceptance limits with the receiving plant. Ask whether the supplier produces the fraction or blends purchased streams, and require approval before changing feedstock or blending practice.

Confirm the UK REACH registration requirements for your annual import volume with HSE; registration is per substance and legal entity. Chemical classification is the supplier's responsibility, including importers. For hazardous oils supplied for workplace use, a safety data sheet is required. Obtain an English version and settle the packaging and hazard labels against the classification before ordering.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of coal-tar phenolic oils in sealed drums under 2707 99 80 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

Composition: compare the batch certificate with independent analysis of total phenols, the constituent profile and neutral oil content.

Condition: test water and insoluble matter, and check for sediment or phase separation using an agreed sampling procedure.

Traceability: match drum markings, batch identity, certificate of analysis and safety data sheet to the delivered product.

Packing: check seals, closures, leakage and recorded net weights before accepting delivery. Arrange sampling by personnel equipped to handle the product safely.

What goes wrong

An acceptable total phenol result can conceal a different constituent profile that changes process performance. Excess neutral oil dilutes the useful fraction; water and sediment can interfere with processing. A laboratory sample may also differ from the shipment if the supplier changes its blend.

Do not accept a generic certificate covering a different batch or a safety data sheet describing a different composition. Agree batch sampling and independent testing before dispatch, using our quality inspection guide. Resolve uncertain waste status with the broker before loading.

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.