Sourcing epsilon-caprolactone from China

Epsilon-caprolactone duty and classification

Read from the UK Trade Tariff on 1 October 2026, heading 2932 covers heterocyclic compounds with oxygen hetero-atoms only. Epsilon-caprolactone is listed as hexan-6-olide under 2932 20 90 77. The table shows purchasing specifications sharing that commodity line, rather than separate tariff classifications.

The China base duty is 6%, with an autonomous suspension to 0% for the named substance. The suspension excludes mixtures, preparations and products made up of different components containing it. The supplied tariff record lists no anti-dumping or countervailing measure. It attaches export controls for dangerous chemicals and waste; ask your customs broker to confirm their relevance to the shipment.

Confirm the identity, composition and suspension eligibility before declaring the commodity code. Do not transfer another lactone's treatment to epsilon-caprolactone. For the wider heading, see the tetrahydrofuran guide.

Specify epsilon-caprolactone by batch

Write the chemical identity, intended process, assay, water content, acidity, colour and relevant impurities into the purchase specification. Agree analytical methods and acceptance criteria with your laboratory. Request a batch certificate of analysis and safety data sheet, and approve a sample in your process before releasing the bulk order.

HSE says GB-based businesses intending to import a substance at or above 1 tonne per year must submit a UK REACH registration. Confirm how your supply arrangement meets that responsibility before shipment. Importers must also arrange scientifically competent classification and labelling, and ensure correct packaging before placing imported chemicals on the GB market.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of epsilon-caprolactone under 2932 20 90 77, invoiced at £21,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £23,500. Duty at 6% is £1,410. Import VAT at 20% is charged on the customs value plus duty, £24,910, so it is £4,982. Import taxes total £6,392; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,410 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: compare the product name and chemical identity across the purchase order, safety data sheet, certificate of analysis and drum labels.

Composition: test a representative delivery sample for assay, water, acidity and agreed impurities using the specified methods.

Packaging: check seals, closures, leakage and contamination around openings; compare the packaging and labels with the importer's chemical compliance assessment.

Traceability: match each drum's batch identification to its certificate and retain the sampling record. Use the inspection guide to define the inspection scope.

What goes wrong

An assay result alone can hide a mismatch in water, acidity or impurity composition. A supplier's approved sample may also differ from the delivered batch. Compare arrival results with the agreed specification, and hold material with unexplained discrepancies while the supplier and laboratory investigate.

Paperwork can describe the wrong substance or a mixture while the order specifies epsilon-caprolactone. That creates uncertainty about both process suitability and suspension eligibility. Resolve identity and composition before shipment, and keep leaking drums or broken seals out of production pending assessment.

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.