Sourcing creosote oil from China

Creosote oil duty and controls

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 outweigh their non-aromatic constituents. Creosote oils fall under 2707 91 00 00. The supplied record contains a single dedicated creosote-oil line, carrying 0% duty for goods from China, with no anti-dumping or countervailing measure and no suspension.

The tariff attaches an import waste control. For material from China that is waste subject to notification controls, obtain consent from the dispatch, transit and destination authorities before shipment. Ask your customs broker to confirm the waste classification and applicable procedure. The record also lists export controls for dangerous chemicals and waste; ask the broker to confirm their relevance to any onward export.

Confirm the commodity code using the composition, production process and intended use. See the coal-tar naphthalene guide for the wider heading. Customs classification and the duty rate do not replace the separate authorisation check for a wood-preservative product.

Specify the creosote composition and application

State whether you are buying creosote oil as a chemical feedstock or a formulated wood preservative. Agree the substance identity, distillation profile, density, viscosity, water, insoluble matter, flash point, naphthalene, water-soluble phenols and benzo[a]pyrene specification. Ask for batch analysis and retain an agreed sample. A dark colour or a supplier's description alone does not establish the composition.

A biocidal product must be authorised before it is supplied in Great Britain. HSE's creosote renewal decision requires product authorisations to be amended to reflect its conditions. Check the current certificate, formulation and permitted application before ordering; do not plan consumer retail sales without checking the restrictions. Request an English safety data sheet and labels matching the hazard classification. Arrange testing and certification checks around the actual product.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of creosote oil in drums, subject to compliance checks under 2707 91 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

Identity: match the producer, product name, batch markings and substance description across the drums, analysis certificate and safety data sheet.

Composition: compare representative batch results with the agreed distillation, water, insolubles, viscosity and constituent specification.

Drums: check closures, seals, corrosion, leakage and external contamination before accepting delivery.

Documents: check that the current authorisation covers the supplied wood-preservative formulation and intended application. Use the quality inspection guide to define the inspection scope.

What goes wrong

An order can fail when the supplier substitutes another coal-tar fraction, supplies oil with excessive water or sediment, or provides analysis that cannot be traced to the delivered batch. Leaking closures and inconsistent drum markings make acceptance harder. Compare a shipment sample with the agreed sample and investigate differences before releasing the lot.

A matching laboratory result does not establish permission to supply a wood preservative. A certificate for another formulation or application leaves the authorisation check unresolved. Equally, describing recovered material as a product does not settle its waste status; resolve that question with the broker before dispatch.

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.