Sourcing gum rosin and ester gums from China
Rosin and resin acids from China, including gum rosin, rosin salts, ester gums, run gums, rosin spirit and rosin oils, pay 0% UK duty on all five lines of heading 3806, with no anti-dumping duty. Buyers for adhesives, inks, paper size, soldering flux and chewing gum base order on colour grade, softening point and acid value, and check the safety data sheet classification.
Gum rosin, resin acids, rosin salts, ester gums and rosin oils from China pay 0% UK duty. Grade, softening point, acid value and sensitiser labelling explained.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 3806 covers rosin and resin acids and their derivatives, rosin spirit and rosin oils, and run gums. All five leaves carried 0% on goods from China, with no anti-dumping measure and no registration.
Hydrocarbon resins are heading 3911 (see our hydrocarbon resins guide), and natural gums and oleoresins are heading 1301 (see our natural gums and resins guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Rosin and resin acids obtained from fresh oleoresins (gum rosin) | 3806 10 00 10 | 0% | None |
| Other rosin and resin acids | 3806 10 00 90 | 0% | None |
| Salts of rosin or resin acids | 3806 20 00 00 | 0% | None |
| Ester gums | 3806 30 00 00 | 0% | None |
| Other (such as rosin oils and modified rosins) | 3806 90 00 00 | 0% | None |
Chemical rules
Rosin and its derivatives are substances under UK REACH, so importers of one tonne or more a year need a registration position, and the safety data sheet and label follow the retained CLP Regulation (EC) No 1272/2008. Check whether the supplier's safety data sheet classifies the product as a skin sensitiser, because that decides the label and any warning to downstream users.
Specifying rosin
Specify gum, wood or tall oil rosin, the colour grade (such as X, WW or WG), softening point (ring and ball), acid value, saponification value, unsaponifiable matter, turpentine and ash, for ester gums the polyol and acid value, and packing in steel drums or bags.
Worked duty example
Take a hypothetical order of 20 tonnes of WW grade gum rosin in drums, entered under 3806 10 00 10: £24,000 free on board plus £1,800 of freight and insurance gives a customs value of £25,800. Gum rosin carry no duty, so import VAT of 20% on £25,800, £5,160, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Step by step: UK import duty and VAT.
Inspection checklist
Analysis: check colour, softening point and acid value on the certificate, and verify a sample in an independent laboratory.
Appearance: check lumps for clarity, dirt and crystallisation.
Packing: check drum or bag integrity, weights and lot marking.
What goes wrong
Rosin orders fail on grade and crystallisation. Colour is darker than the grade ordered, softening point is low, rosin crystallises and clouds in storage, and tall oil or blended rosin is shipped as gum rosin.
Test samples before shipping. See our quality inspection guide.
Cambridge China Bridge sources gum rosin and ester gums for UK adhesive, ink, paper and flux makers, checking the processor first. See factory verification.
Frequently asked questions
What is the UK import duty on gum rosin from China?
Read from the UK Trade Tariff on 27 September 2026, gum rosin under 3806 10 00 10 carried 0% from China, as did every line of 3806.
Are hydrocarbon resins in heading 3806?
No. Hydrocarbon resins are heading 3911.
What decides rosin grade?
Colour grade, softening point and acid value.
Does rosin need REACH registration?
Importers of one tonne or more a year need a UK REACH position.