Sourcing cresols from China

Cresol duty and conditional suspensions

Read from the UK Trade Tariff on 5 November 2026, heading 2907 covers phenols and phenol-alcohols; its cresol lines cover cresols and their salts. Each cresol line has 2% base duty for goods from China, with no anti-dumping or countervailing measure recorded. The wider phenols guide covers the neighbouring product families.

Autonomous suspensions show 0.00 % for 2907 12 00 10 and 2907 12 00 20. Under 2907 12 00 90, the suspension applies only to p-cresol. The footnotes exclude mixtures, preparations or multicomponent products containing the listed products. The expressly listed meta/para mixture needs careful checking against that wording. No suspension is recorded for 2907 12 00 40; do not assume every para-cresol shipment qualifies.

The tariff attaches an export waste control to these lines. Waste shipment controls apply only to waste material. For waste cresols from China, confirm the applicable requirement with your customs broker before ordering. Confirm the commodity code using the substance identity, isomer composition, salt form and purity, and have the broker verify any suspension claim.

Specify the cresol isomer and assay

Write down whether you need ortho-, meta- or para-cresol, a defined isomer mixture, or a salt. Specify assay, the permitted proportions of other isomers, residual phenol, water and colour, together with the test methods. For a meta/para mixture, total cresol purity alone does not describe the composition you are buying.

Ask for a batch certificate of analysis and an agreed retained sample. Match the sample, certificate and drum identity before approving the batch. Agree packaging material, closure type and handling instructions with the supplier and freight provider.

For Great Britain, check UK REACH registration duties when annual imports of a substance reach one tonne or more. Registration is per substance and legal entity. Chemicals must be correctly labelled and packaged before being placed on the market; arrange an English safety data sheet for the hazardous chemical supply.

Worked duty example

Illustrative example, not a quote: Illustrative small-business trial shipment of para-cresol in drums under 2907 12 00 40, invoiced at £1,800 free on board, with £1,800 of freight and insurance to the UK. The customs value is £3,600. Duty at 2% is £72. Import VAT at 20% is charged on the customs value plus duty, £3,672, so it is £734.40. Import taxes total £806.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £72 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the cresol isomer or mixture and batch identifier across the order, certificate, safety data sheet and drum labels.

Composition: compare assay, individual isomer results, residual phenol and water with the agreed specification, using batch testing rather than a generic sample report.

Appearance: check colour against the agreed method and reference sample; investigate a darker batch before releasing it for production.

Packaging: inspect drum closures, seals, leaks and contamination; check labels, the English safety data sheet and agreed dangerous goods packing.

What goes wrong

A certificate can report acceptable total cresol content while the isomer balance misses the order. Excess water, residual phenol or colour can also make a batch unsuitable for the buyer's process. Hold a mismatched batch separately and resolve the test results before using it.

A supplier may describe para-cresol as duty-free without matching the correct tariff line and suspension conditions. Generic safety data sheets and labels can also describe a different isomer or mixture. Check the batch documents and customs treatment 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.