Sourcing coal-tar solvent naphtha from China

Duty and classification for solvent naphtha

Read from the UK Trade Tariff on 30 September 2026, heading 2707 covers high-temperature coal-tar distillation products and similar products whose aromatic constituents exceed their non-aromatic constituents by weight. The table shows classification candidates for solvent naphtha and related crude feedstocks, rather than interchangeable codes.

The listed lines carried 0% duty for goods from China, with no anti-dumping or countervailing duty, suspension or attached import control recorded. For 2707 50, 65 % or more by volume, including losses, must distil at 250 °C by ISO 3405. The fuel and non-fuel lines differ by intended use.

Give your broker the composition, distillation report, production description and intended use to confirm the commodity code. Do not classify from the name 'solvent naphtha' alone. For the wider product family, see the coal-tar wash oil guide.

Specify the solvent cut and chemical documentation

Specify coal-tar origin, aromatic content, distillation curve, flash point, density, benzene content, sulphur, water, colour and evaporation residue. Agree test methods and acceptance limits with the producer. Describe the resin, coating or cleaning process in which you will use it, and approve a sample in that process before agreeing the shipment specification.

Before a first import, consider whether the substance requires UK REACH registration. Obtain an English safety data sheet for each grade; hazardous chemicals supplied for workplace use require one. Classification and labelling must be carried out by someone with scientific competence. Agree the label against that classification rather than copying artwork from another market.

Employers must control workplace fire and explosion risks under the dangerous substances and explosive atmospheres regulations. Use the actual grade's hazard information when planning storage and transfer arrangements, and review the flash point before accepting a substitute grade.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of coal-tar solvent naphtha in sealed drums, meeting this line's distillation criterion under 2707 50 00 89, invoiced at £24,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £28,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £28,000, so it is £5,600. 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 drum labels, batch numbers, analysis certificate and safety data sheet to the approved grade.

Composition: check aromatic and benzene content, sulphur and water against the agreed limits using a representative batch sample.

Performance: verify distillation, flash point and evaporation residue, then compare solvent performance with the approved sample.

Packing: check closures, seals, corrosion, leakage and net weights on arrival. Arrange quality inspection before dispatch as well.

What goes wrong

A similar trade name can conceal a different solvent cut. A changed distillation curve can alter drying behaviour; excess water or residue can spoil the buyer's process. Treat an unapproved feedstock or blend change as a reason to retest, even when the supplier uses the same grade name.

Documents can describe a different batch or omit useful composition data. Resolve discrepancies between the analysis certificate, safety data sheet and label before release for use. Do not accept colour or a familiar product name as proof that the delivered solvent matches the approved sample.

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.