Sourcing Gold Casting Granules from China

Duty on unwrought gold casting granules

Read from the UK Trade Tariff on 14 November 2026, heading 7108 covers gold, including gold plated with platinum, in unwrought, semi-manufactured or powder form. Casting granules supplied as other unwrought gold are the focus here. Only that relevant commodity line is shown in the table.

The supplied tariff data gives 7108 12 00 00 a Chinese-origin duty of 0%, with no anti-dumping or countervailing duty, suspension or attached import control. The separate powder line carries a waste import control. If a supplier offers powder or material described as waste, ask your customs broker to confirm the requirements. For notified waste imports into England from China, the exporter must apply to the competent authority in the country of dispatch for consent.

Confirm the form and complete alloy composition before choosing the commodity code. Use the wider gold guide for powder, wire and sheet. Confirm with HMRC or your customs broker whether casting granules meet the investment-gold definition and whether 20% import VAT applies, and check the calculation through our duty and VAT guide.

Specify the alloy and casting process

State whether you want unalloyed gold for your own alloying or a ready-to-cast gold alloy. Specify fineness, the full alloy composition, colour, granule size range, acceptable fines, batch identification and net metal weight. Agree the assay method, sampling procedure and how a disputed result will be resolved.

Ask for a batch-specific assay certificate and refiner identity. Trial a representative sample using your own crucible, melting procedure and moulds; examine filling, surface finish and porosity before approving the batch. Check the refiner and production arrangements through factory verification.

For a substance you have not previously manufactured or imported, consider whether UK REACH registration is required. Before UK resale, check HMRC's special accounting scheme for gold: it transfers responsibility for paying VAT on certain gold transactions from seller to buyer.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 kg of gold casting granules for a jewellery workshop under 7108 12 00 00, invoiced at £120,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £121,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £121,500, so it is £24,300. 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 package seals, batch labels, refiner details and assay certificates to the purchase order.

Composition: arrange independent assay against the agreed fineness and alloy specification; sample the batch rather than relying solely on a retained supplier sample.

Weight: weigh the sealed packages and the metal on calibrated scales, recording packaging weight separately from net metal weight.

Condition: check for moisture, foreign particles, excessive fines and mixed granule sizes. Retain a labelled sample and follow the agreed inspection procedure.

What goes wrong

A certificate may describe a different melt batch, while the delivered alloy has the wrong fineness or colour. Contamination, mixed batches and an alloy poorly matched to the casting process can produce disappointing trial castings. Separate an alloy problem from a melting or mould problem before accepting a replacement.

Weight disputes arise when packaging is included in the stated metal weight. Tax errors arise when granules are described as investment gold merely because their purity is high. Agree net weight, independent sampling and VAT treatment before dispatch.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.