Sourcing crude oil from China

Zero customs duty, separate excise checks

Read from the UK Trade Tariff on 17 November 2026, heading 2709 covers petroleum oils and oils obtained from bituminous minerals, crude. The supplied tariff extract contains only the natural gas condensates line and the other crude oils line; both are shown in the table.

Both lines carry 0% customs duty for goods from China. The extract lists no anti-dumping or countervailing measure, suspension or attached import control. HMRC says imported oil may attract both customs and excise duties. Ask your customs broker to confirm the excise treatment for your intended use rather than treating zero customs duty as the complete tax position.

Provide the broker with the product identity, production description, cargo assay and intended use to confirm the commodity code. Agree whether the cargo is natural gas condensate or another crude oil before the supplier prepares shipping documents.

Specify the cargo assay and receiving arrangements

Specify condensate or crude oil, the producing source, density, sulphur, water and sediment, salt, viscosity, distillation profile and metals. For condensate, include vapour pressure and flash point. Agree test methods, acceptance limits and representative sampling with the receiving laboratory. Ask for a batch-specific assay rather than a generic product sheet.

Confirm the receiving tank, unloading connection, previous tank contents and arrangements for sealed retained samples. Ask for a safety data sheet to plan handling. Under UK REACH, businesses must identify and manage risks from substances they manufacture and place on the Great Britain market; review the particular substance and your supply role before ordering.

For supply in Great Britain, substances and mixtures must be correctly labelled and packaged before being placed on the market. Arrange a review of the proposed packaging and labels alongside the assay and handling information.

Worked duty example

Illustrative example, not a quote: Illustrative trial order: 20 tonnes of natural gas condensate under 2709 00 10 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 producing source, cargo description and batch references to the assay and shipping documents.

Composition: compare representative arrival samples with the agreed density, sulphur, water, sediment, salt and metals limits.

Transfer: check tank cleanliness records, seals, unloading connections and signs of leakage or cross-contamination.

Quantity: reconcile loading and arrival measurements using the agreed measurement basis and retain sealed samples. See our quality inspection guide.

What goes wrong

A generic assay can conceal a different blend or a changed cargo. Water and sediment reduce usable yield; salt and metals can make a cargo unsuitable for the buyer's process. Previous tank contents can contaminate otherwise acceptable oil. Tie acceptance to representative samples from the actual shipment.

Quantity disputes arise when loading and arrival measurements use different bases. Agree the measurement method and claims procedure before dispatch. Separately, confirm the excise position with your broker so that the tariff's zero customs duty does not become an assumption that no other duty applies.

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.