Sourcing lemon essential oil from China
Lemon essential oil from China carries 0% UK duty, whether deterpenated or not, with no recorded trade remedy. Importers must determine its chemical hazard classification before supply in Great Britain; agree batch identity, labels and safety data sheets before shipment. Cambridge China Bridge sources lemon essential oil.
Lemon oil duty and tariff controls
Heading 3301 covers essential oils and related extracts. For lemon essential oil, the distinction is between not deterpenated and deterpenated oil. The table shows conventional and organic buying variants sharing the same commodity codes, rather than separate organic tariff lines. Fragrance or flavouring mixtures belong to a different heading.
Read from the UK Trade Tariff on 20 October 2026, both lemon-oil lines carry 0% duty for goods from China, with no recorded anti-dumping or countervailing duty and no listed suspension. The tariff attaches an organic-products import control. Confirm its application and clearance documents with your customs broker, particularly for oil advertised as organic. For organic food imports, the certificate of inspection is issued by the exporter’s control body.
The records also attach an export control of mercury; ask your broker to confirm its relevance to the declared goods. Confirm the commodity code using the actual composition and deterpenation status. For related citrus oils within the wider heading, see sweet orange essential oil.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Lemon essential oil, not deterpenated | 3301 13 10 00 | 0% | None |
| Lemon essential oil, deterpenated | 3301 13 90 00 | 0% | None |
Specify lemon identity and deterpenation
Specify lemon essential oil rather than a lemon-scented fragrance blend. Record the botanical identity, extraction method, whether terpenes have been removed, any additives and the intended use. Agree the chromatographic profile, colour and odour against a retained sample. Set acceptance ranges for relative density, refractive index, optical rotation and peroxide value with your laboratory.
Chemical classification is the importer’s responsibility and applies regardless of shipment size. Confirm the applicable hazard labels and English safety data sheet requirements with HSE for supply to business customers. Agree the batch-specific hazard and transport paperwork before shipment. If buying a finished cosmetic rather than an ingredient, confirm its responsible-person, safety-assessment and notification obligations with the relevant product safety authority before sale.
Worked duty example
Illustrative example, not a quote: 200 kg of lemon essential oil, not deterpenated; illustrative order under 3301 13 10 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 gas chromatography report with the agreed lemon-oil profile and test a retained sample; do not accept odour alone as proof of purity.
Freshness: check peroxide value and physical constants against the agreed specification, and compare colour and odour with the retained standard.
Packing: inspect lined drums or aluminium containers, closures and tamper seals for leakage, damage and signs of substitution; check the agreed nitrogen headspace.
Documents: match batch identifiers across containers, analysis reports, labels and the English safety data sheet; check that the forwarder has the transport classification.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A lemon smell can conceal dilution or a fragrance blend supplied as essential oil. Bulk stock may differ from the approved sample, while warm storage and air in part-filled containers encourage oxidation. Retain samples from the approved oil and the delivered batch, and investigate changed odour or failed analytical results before releasing stock.
Paperwork can describe a different grade or batch from the oil delivered. An organic sales claim can also reach the shipment without the clearance evidence agreed with the broker. Resolve discrepancies before dispatch, and hold affected stock on arrival while checking the supplier’s explanation.
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.
Frequently asked questions
What is the UK import duty on lemon essential oil from China?
Both lemon essential oil codes carry 0% duty in the supplied tariff records, whether deterpenated or not. No anti-dumping or countervailing duty is recorded.
Does a small lemon oil order need hazard classification?
Yes. Chemical classification applies regardless of the amount supplied. Determine the classification and agree the corresponding labels and safety data sheet before shipment.
Can I import organic lemon essential oil from China?
The tariff attaches an organic-products import control. Confirm the intended use, certification and clearance documents with your customs broker before ordering.
How do I check lemon essential oil is pure?
Compare each batch’s gas chromatography report with the agreed lemon-oil profile and test a retained sample. Also check physical constants and freshness; smell alone is insufficient.