Sector guides

Sourcing cobalt sputtering targets from China

Cobalt sputtering targets entered as other cobalt articles carry 0% UK duty from China, with no anti-dumping duty in the supplied tariff record. Confirm the commodity code and assess UK REACH and hazard information for the supplied form before ordering. Cambridge China Bridge sources cobalt sputtering targets.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-11-09

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UK duty on cobalt sputtering targets

Read from the UK Trade Tariff on 4 October 2026, heading 8105 covers cobalt metallurgy intermediates, unwrought cobalt, powders, articles and scrap. All listed lines carry 0% duty from China. The supplied record lists no anti-dumping or countervailing measures and no suspensions. The target formats in the table share the other-articles line, subject to confirmation for the actual goods.

The scrap line, 8105 30 00 00, has waste import and export controls attached. For spent targets imported from China as waste, ask your customs broker to confirm the applicable waste shipment procedure. Where notification controls apply, dispatch, transit and destination authorities must consent before shipment. Keep purchases of new targets separate from arrangements for recovering spent material.

Send the material composition, manufacturing description, drawing and backing-plate details to your broker to confirm the commodity code. Bonded assemblies need their own assessment. See the wider cobalt guide for unwrought metal, powders and scrap.

UK duty on these lines for goods of Chinese origin (one code per row), read from the UK Trade Tariff on 4 October 2026.
GoodsCommodity codeDutyAnti-dumping or countervailing duty on China
Machined cobalt disc targets, subject to classification confirmation8105 90 00 000%None

Specify purity, magnetic compatibility and mounting

Specify cobalt assay and separate limits for nickel, iron, copper, carbon, sulphur and oxygen. Define how purity is calculated and which impurities the laboratory measures. Ask for a batch-linked certificate of analysis and agree independent verification. Specify density, manufacturing route, grain condition and surface finish against your process needs.

Provide a drawing covering diameter or length, thickness, flatness, mounting features and usable sputtering area. For a magnetron source, agree magnetic compatibility and any pass-through-flux test with the equipment supplier. For bonded targets, specify the backing material, bond material, bond coverage and inspection method.

Assess the supplied form under UK REACH rather than assuming that a machined target qualifies as an article. If imported as a substance, check registration obligations and any only-representative coverage. A hazardous chemical supplied for workplace use needs a safety data sheet. Ask for handling information covering installation, cleaning and machining.

Worked duty example

Illustrative example, not a quote: Illustrative trial batch of machined cobalt disc targets under 8105 90 00 00, invoiced at £2,500 free on board, with £2,000 of freight and insurance to the UK. The customs value is £4,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,500, so it is £900. 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

Chemistry: match the certificate and independent analysis to the target batch, including the agreed impurity limits and purity calculation.

Dimensions and surface: measure thickness, flatness and mounting features against the drawing; inspect the sputtering face for scratches, pits, residue and chipped edges.

Backing and compatibility: check backing-plate identity, mounting fit and agreed magnetic test results; review bond inspection records where a backing plate is fitted.

Traceability and packing: match target identification to the batch documents; check protective wrapping, face protection and seals. Agree the scope through our inspection guide.

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What goes wrong

A purity claim can conceal different calculation methods or unmeasured impurities. A target can fit the holder yet perform poorly because its thickness or magnetic behaviour differs from the approved sample. Weak bonding, damaged faces and contamination can also undermine a coating trial.

Approve the drawing, analysis method and equipment compatibility before production. Agree acceptance evidence for the bond and packing, then trial the target in your own process before approving repeat purchases. Keep the accepted sample and its batch records for comparison.

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.

Frequently asked questions

What is the UK import duty on cobalt sputtering targets from China?

The supplied tariff record gives 0% for other cobalt articles under 8105 90 00 00, with no anti-dumping duty. Confirm that this code fits the supplied target or assembly.

What purity should I specify for a cobalt target?

Use your coating process requirements. Specify cobalt assay, individual impurity limits, the purity calculation and the analysis method rather than relying on a headline purity claim.

Does a machined cobalt target need UK REACH checks?

Assess whether the supplied form is a substance or an article. If imported as a substance, check registration obligations and any only-representative coverage before ordering.

Can I import spent cobalt targets for recycling?

The scrap line has waste controls. Ask your broker to confirm the procedure for the material and route. Where notification controls apply, the relevant authorities must consent before shipment.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. HSE classification of articles
  3. HSE safety data sheets
  4. Environment Agency waste export and import guidance

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