Sourcing eucalyptus essential oil from China

UK duty and tariff controls

Read from the UK Trade Tariff on 19 October 2026, eucalyptus essential oil within heading 3301 carries 0% duty from China. The relevant lines list no anti-dumping or countervailing duty and no suspension. The table distinguishes untreated and deterpenated oil from related processing by-products and aqueous distillates; these are different goods.

The tariff attaches organic import controls and, for non-deterpenated other oils, a restriction on entry into free circulation. It also attaches CITES import controls to the deterpenated, by-product and aqueous-distillate lines, alongside CITES and mercury export controls. Confirm applicability with your customs broker using the botanical identity, composition and intended use. Organic food guidance does not establish the requirements for cosmetic-use oil.

For CITES-listed material, check the species and required documents before shipment; listed species in Annex A, B or C require a permit. Confirm the commodity code from the actual product description and processing method. See the wider essential oils guide for other oils and the import duty and VAT guide for tax calculations.

Specify the eucalyptus oil, not just the smell

Name the botanical species, plant part, extraction method and whether the oil is rectified or deterpenated. Agree the cineole content and complete chromatographic profile with your laboratory, rather than accepting a description such as pure eucalyptus oil. Require disclosure of carrier oils, added components and processing changes.

Specify colour, odour, relative density and refractive index against an approved sample and agreed laboratory methods. Require batch-specific analysis, a retained sample and compatible sealed containers. State whether you are buying a formulation ingredient or a finished cosmetic: for finished cosmetics, confirm the applicable responsible-person, safety-assessment and notification requirements with the relevant product safety authority before sale.

Hazardous oil supplied for workplace use needs a safety data sheet. Agree hazard labels and transport classification before dispatch. If you have not previously imported the substance, consider whether UK REACH registration is required.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 kg of eucalyptus essential oil under 3301 29 49 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. 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: compare the batch chromatogram and cineole result with the agreed botanical identity and composition.

Condition: compare appearance, odour, relative density and refractive index with the approved specification; retain an arrival sample.

Containers: check seals, closures, leakage and container compatibility, and reconcile delivered quantities with the packing list.

Documents: match batch identifiers across containers, analysis reports and safety paperwork; check hazard labels against the classification.

What goes wrong

A familiar eucalyptus smell does not establish botanical identity or purity. Substituted species, undisclosed blending and added components can leave an oil smelling acceptable while its composition differs from your formulation brief. Test the shipment batch rather than relying on a supplier's generic analysis.

Leaking closures, warm storage and incomplete safety paperwork also cause problems. Agree packing and storage instructions before dispatch, and hold any batch that differs from the approved specification while its identity and condition are investigated.

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.