Sourcing crude cresylic acid from China

Duty and classification for crude cresylic acid

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. For crude cresylic acid, assess the phenols line, 2707 99 80 00, against the actual composition. The neighbouring crude-oil and residual lines in the table are classification comparisons, not interchangeable acid grades.

The selected lines carry 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspensions recorded. The phenols line attaches import and export waste controls. For a waste shipment from China under notification controls, the exporter must apply to the competent authority in the country of dispatch for consent. Ask your customs broker to confirm the controls and documents for the actual consignment.

Give your broker the composition, production route, distillation information and intended use to confirm the commodity code. Do not classify from the name “cresylic acid” alone. See the coal-tar wash oil guide for the wider heading.

Specify the phenolic composition and distillation profile

Specify total phenolic content, the cresol isomer profile, phenol and xylenol content, water, neutral oil, insoluble matter and the distillation range. Agree test methods and batch acceptance limits. Describe the downstream process so the supplier understands which variations matter. Request a production-batch certificate of analysis and retain an approved sample.

Review UK REACH registration per substance and per legal entity before ordering. Resolve whether the supplied material is identified as a substance or a formulation. For hazardous material supplied for workplace use, a safety data sheet is required. Ask for an English version describing the actual supply. Labels and packaging must be correct before the material is placed on the Great Britain market.

Worked duty example

Illustrative example, not a quote: Illustrative order: 4 tonnes of crude cresylic acid in drums; values are illustrative under 2707 99 80 00, invoiced at £4,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £5,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,800, so it is £1,160. 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

Composition: compare the batch analysis with the agreed phenolic profile, water and neutral-oil limits; arrange independent testing where these determine process suitability.

Sample condition: check for separated water, sediment and unexpected changes in appearance against the approved sample, using a competent chemical sampling service.

Drums: inspect seals, closures, corrosion and leakage on arrival; check that the packaging is suitable for the supplied material.

Traceability: match drum batch markings to the analysis certificate and safety data sheet. Check label artwork against the agreed classification. Arrange quality inspection before dispatch.

What goes wrong

A supplier may quote “cresylic acid” without defining its composition. Different cresol profiles, excess water or neutral oil can make a batch unsuitable for the buyer's process. A general certificate or a sample from another batch does not establish what is in the shipment.

Resolve unexplained composition changes, inconsistent documents and uncertainty over waste status before shipment. Agree how disputed batches will be sampled and tested, and require written approval before the supplier changes the feedstock or production route.

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.