Sourcing hydrogenated linseed oil from China

Duty depends on packing, use and composition

Read from the UK Trade Tariff on 29 September 2026, heading 1516 covers partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils, whether refined or not, but not further prepared. This guide covers hydrogenated linseed oil. See the wider hydrogenated fats and oils guide for other products.

For China, immediate packs not exceeding 1 kg carry 12%; bulk technical or industrial linseed oil excluding human food manufacture carries 4%; other qualifying bulk oil with less than 50% free fatty acids carries 8%; the remaining plain vegetable-oil line carries 10%. No trade remedy is recorded on these selected lines. The suspension on the 8% line is restricted to specified jojoba oil, so it does not cover linseed oil.

The selected lines carry waste import controls, and all except the technical-use line also carry organic import controls. Confirm the applicable requirements with your customs broker. Supply the pack size, intended use, composition and processing history when checking the commodity code.

Specify the hydrogenation and melting profile

Specify linseed oil as the feedstock, partial or complete hydrogenation, any additives or other oils, and the intended industrial or food use. Agree iodine value, melting or softening behaviour, acid value, free fatty acids, moisture, colour and residual catalyst testing. State the test methods and acceptance criteria, and trial a sample in your actual process.

Agree whether delivery will be flakes, blocks or another form, together with drum liners, seals and storage instructions. Ask for batch analysis and processing records. For industrial chemical supply, review your UK REACH obligations and ensure correct labelling and packaging before sale in Great Britain.

For organic food from China entering Great Britain, an inspection certificate is required for each consignment, and the exporter’s control body and export country must appear on the non-UK organic registers. Confirm product eligibility with your organic control body. If oil is waste and notification controls apply to an import into England, shipment must await consent from the Environment Agency and the other competent authorities involved.

Worked duty example

Illustrative example, not a quote: Illustrative order: a tonne of industrial hydrogenated linseed oil in sealed drums under 1516 20 95 00, invoiced at £4,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £6,500. Duty at 4% is £260. Import VAT at 20% is charged on the customs value plus duty, £6,760, so it is £1,352. Import taxes total £1,612; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £260 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, feedstock declaration and processing record to the purchase specification; investigate undeclared blending.

Performance: test iodine value and melting or softening behaviour against the approved sample, using the agreed methods.

Condition: check moisture, acid value, colour and residual catalyst results; examine arriving material for contamination, unusual odour or excessive caking.

Packing and records: check seals, liners, leaks, net contents and batch labels; reconcile the analysis with the shipment documents. Arrange independent sampling through testing and certification.

What goes wrong

A supplier can describe different hydrogenation levels under the same product name. The delivered material may soften differently from the trial sample, disperse poorly in your formulation or contain undeclared additives. Compare batch results and run a process trial before accepting a substitute.

Classification problems arise when invoices omit pack size, free fatty acid content or intended use. An industrial specification also does not establish suitability for food manufacture. Keep the agreed specification, retained sample and batch records together, and resolve organic or waste status before dispatch.

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.