Sourcing epoxidised linseed oil from China
Heading 1518 duty ranges from 2% to 7.70%; unblended epoxidised linseed oil carries 6% under 1518 00 91 80. Before importing into Great Britain, check whether UK REACH registration is required and agree batch acceptance tests. Cambridge China Bridge sources epoxidised linseed oil.
Duty on epoxidised linseed oil
Read from the UK Trade Tariff on 1 October 2026, heading 1518 covers chemically modified fats and oils and certain inedible mixtures. Unblended epoxidised linseed oil falls within the chemically modified oils description of 1518 00 91 80, carrying 6% duty from China. That line has no listed anti-dumping or countervailing duty and no suspension. The table shows specification variants under the same line.
The tariff attaches veterinary, CITES, seal-product and waste import controls to this line. Give your customs broker the composition and plant-origin declaration, and confirm which requirements apply to the Chinese shipment before dispatch. For oil imported into England as waste under notification controls, the exporter must apply to the competent authority in China for consent. Do not assume ordinary product paperwork covers a waste shipment.
Confirm the commodity code using the full composition, chemical modification and intended use. Mixtures need separate assessment. The wider heading includes biodiesel blend lines with 54.64% residual anti-dumping duty and a used-cooking-oil suspension that does not cover ordinary epoxidised linseed oil. See the epoxidised soybean oil guide for related heading coverage.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Unblended epoxidised linseed oil for plasticiser trials | 1518 00 91 80 | 6% | None |
Specify the oil, not just the product name
Ask the factory to identify the starting oil and disclose added oils, diluents and other ingredients. Agree oxirane oxygen, iodine value, acid value, moisture, impurities and colour, with test methods and acceptance limits written into the order. Request batch analysis and a retained sample. Trial the sample in your own formulation before approving bulk supply.
Agree drum material, closures, seal identification and storage instructions. Before a first import into Great Britain, assess whether the substance requires UK REACH registration. Chemicals supplied on the Great Britain market must be correctly labelled and packaged. Obtain the safety data sheet for review; confirm with HSE which UK REACH safety data sheet requirements apply to hazardous mixtures.
Worked duty example
Illustrative example, not a quote: Illustrative small-business order of epoxidised linseed oil in sealed drums under 1518 00 91 80, invoiced at £11,872 free on board, with £4,000 of freight and insurance to the UK. The customs value is £15,872. Duty at 6% is £952.32. Import VAT at 20% is charged on the customs value plus duty, £16,824.32, so it is £3,364.86. Import taxes total £4,317.18; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £952.32 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.
Inspection checklist
Identity: match the factory's composition declaration, batch number and analysis to the ordered epoxidised linseed oil. Check that a soybean-oil sample has not been substituted.
Analysis: compare oxirane oxygen, iodine value, acid value, moisture and colour with the agreed specification. Have an independent laboratory test a representative batch sample.
Arrival condition: check drums for leaks, damaged closures and broken seals. Examine a sample for sediment, unexpected cloudiness or separation before releasing the lot.
Documents: reconcile drum labels, batch analysis, safety data sheet and invoice descriptions. Resolve tariff-control questions before shipping. Use the quality inspection guide to define the inspection brief.
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What goes wrong
A supplier's generic epoxidised-oil specification can hide a different starting oil or an undisclosed blend. An approved sample also does not establish that later batches match it. Changes in oxirane oxygen, acid value, moisture or colour can make a delivered lot unsuitable for the buyer's formulation.
Keep the approved specification and retained sample tied to the order, and hold discrepant lots pending testing. Settle chemical-compliance responsibilities and tariff-control questions before dispatch. A clean drum and a certificate bearing the product name do not establish composition or batch conformity.
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 epoxidised linseed oil from China?
Unblended epoxidised linseed oil under 1518 00 91 80 carries 6% duty in the supplied tariff reading. That line has no listed trade remedy or suspension. Confirm blends separately.
Can I use an epoxidised soybean oil specification?
Use it only as a starting point. Specify linseed-oil identity and agree the required properties, test methods and formulation trial. Do not approve a substitute solely because its product name is similar.
Does importing this oil require UK REACH registration?
Assess whether registration is required before a first import into Great Britain. Establish the substance identity and your registration position rather than relying on the factory's general compliance statement.
What should I test before accepting the batch?
Check oxirane oxygen, iodine value, acid value, moisture, impurities and colour against agreed limits. Match the tested sample to the delivered batch and trial it in your formulation.