Sourcing epoxidised soybean oil from China

Epoxidised soybean oil: 6% duty

Read from the UK Trade Tariff on 19 October 2026, heading 1518 covers chemically modified fats and oils and certain inedible mixtures. Epoxidised soybean oil falls within the chemically modified oil line 1518 00 91 80, carrying 6% duty for goods from China. No anti-dumping or countervailing duty or suspension is listed on that line. The table repeats this line for different supply descriptions; these are not separate tariff classifications.

The UK Trade Tariff attaches veterinary, CITES, seal-product and waste import controls to this line, alongside CITES and waste export controls. Confirm the requirements for the Chinese shipment with your customs broker using its composition and intended use. Environment Agency guidance for England says waste shipment controls apply only if the material is waste.

Confirm the commodity code using the composition and manufacturing process, rather than the supplier's trade name alone. For mixtures and neighbouring tariff lines, see the wider modified oils guide.

Specify oxirane oxygen and application

Specify soybean feedstock, whether the oil is supplied alone or blended, and the intended plasticiser or coatings application. Agree oxirane oxygen, iodine value, acid value, moisture, colour and viscosity, with test methods and acceptance criteria. Ask for a batch certificate of analysis and retain an approved sample.

Classifying and labelling substances or mixtures must be carried out by someone with scientific competence. Arrange that assessment for the supplied composition. Agree clean, sealed packing and the storage conditions with the supplier before dispatch.

Worked duty example

Illustrative example, not a quote: 20 tonnes of epoxidised soybean oil, illustrative order under 1518 00 91 80, invoiced at £30,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £32,500. Duty at 6% is £1,950. Import VAT at 20% is charged on the customs value plus duty, £34,450, so it is £6,890. Import taxes total £8,840; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,950 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 batch reference, product description and declared composition across the drums, invoice and certificate of analysis.

Laboratory: independently check oxirane oxygen, iodine value, acid value and moisture against the agreed specification.

Application: compare the received oil with the approved sample in the buyer's actual formulation before releasing the batch.

Packing: inspect seals, leaks, contamination and drum damage on arrival, and retain a sample from the received batch.

What goes wrong

A batch can look acceptable while missing the agreed oxirane oxygen or acid value. Moisture, contamination or an undisclosed blend can change processing behaviour. A generic certificate that does not identify the shipped batch leaves the buyer unable to connect the test results to the oil received.

Tie acceptance to batch analysis and a formulation trial. Keep suspect batches separate until the discrepancy is resolved. Use the inspection guide to agree sampling and reporting before shipment.

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.