Sourcing coal-tar wash oil from China

Zero customs duty, with classification checks

Read from the UK Trade Tariff on 30 September 2026, heading 2707 covers high-temperature coal-tar distillation oils and similar products whose aromatic constituents outweigh their non-aromatic constituents. All lines carry 0% customs duty for goods from China, with no anti-dumping or countervailing measure and no suspension recorded. Wash oil is not a separately named line.

The tariff attaches waste import controls to creosote oils and phenols. If a Chinese shipment is waste subject to notification, dispatch, destination and transit authorities must consent before shipment. The creosote line also carries dangerous-chemical export controls; both lines carry waste export controls. Confirm the application of these export entries with your customs broker. The other table rows have no attached controls recorded in the supplied tariff extract.

The table shows classification possibilities to distinguish, not interchangeable wash-oil codes. Give your broker the substance identity, production route, composition, distillation results and intended use to confirm the commodity code. The refinery-feedstock line describes a specified processing use. For the wider product family, see our coal-tar anthracene oil guide.

Specify the wash-oil fraction and absorption performance

For coke-oven gas absorption, describe the intended duty and agree a trial against your existing wash oil. Specify the coal-tar production route, substance identity, distillation profile, density, viscosity at an agreed test temperature, water, sediment, naphthalene, crystallisation behaviour and flash point. Ask for batch results and test methods rather than accepting the trade name alone.

Check the UK REACH registration position against the exact substance and importing business: registration is per substance, per legal entity. Classifying and labelling substances or mixtures must be carried out by someone with scientific competence. Hazardous wash oil supplied for workplace use requires a safety data sheet; compare it with the composition and proposed packaging.

Ask your broker to check excise treatment separately from customs duty. HMRC's guidance on relief for oils used for particular purposes lists absorbing oil and wash oils. A zero customs rate should not be used as a conclusion about excise relief.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of industrial coal-tar wash oil, assuming this code is confirmed under 2707 99 99 90, 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 the producer, substance description and batch references across the safety data sheet, certificate of analysis and shipping documents.

Analysis: sample the delivered batch and compare distillation, viscosity, density, water and sediment with the agreed specification.

Handling: check crystallisation or settled solids under the agreed receiving conditions and confirm compatibility with your transfer equipment.

Packing: inspect seals, valves and containers for leakage, contamination and damage; reconcile net weights and check labels against the agreed chemical documentation.

What goes wrong

A sample can differ from the delivered fraction. Excess water or sediment, a shifted distillation profile, or crystallisation under receiving conditions can make the oil unsuitable for your absorption circuit. Specify the sampling method and retain sealed samples so a disputed batch can be compared with the approved material.

A generic certificate or safety data sheet can describe a different oil from the shipment. Resolve identity discrepancies before accepting the batch into production, and test the actual lot rather than relying on an earlier sample. See our quality inspection guide.

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.