Sourcing lemongrass essential oil from China

UK duty and controls for lemongrass oil

Read from the UK Trade Tariff on 1 October 2026, the relevant lines under heading 3301 carry 0% duty for goods from China, with no listed anti-dumping or countervailing duty and no suspensions. Import VAT is normally 20%. The table distinguishes untreated oil, deterpenated oil and related processing products. Terpenic by-products and aqueous distillates are different goods, so their codes are not substitutes for the oil code.

The tariff attaches organic import controls to these lines, a restriction on entry into free circulation to the undeterpenated oil line, and CITES import controls to the other selected lines. Ask your customs broker to confirm the requirements for the actual Chinese shipment. For organic claims, also consult an approved UK organic control body. Listed Annex A, B or C species require permits. The tariff also flags mercury export controls and, on the CITES lines, CITES export controls.

Give your broker the botanical identity, extraction method, composition, any deterpenation and intended use before confirming the commodity code. Do not classify lemongrass oil as lemon oil merely because of its name or scent. For the wider heading, see our essential oils guide.

Specify botanical identity and the citral profile

Specify the botanical species and plant part, origin of the plant material, extraction method and whether the oil has been deterpenated. Ask the supplier to declare any added carrier oil, solvent, fragrance or isolated aroma chemical. Agree a batch specification for the citral profile, colour, odour, relative density and refractive index, supported by a retained approval sample.

Request a batch gas chromatography report and certificate of analysis. Agree independent testing where authenticity matters rather than accepting a citrus smell as proof. Classifying and labelling chemicals must be carried out by someone scientifically competent. Before first importing the substance, consider whether UK REACH registration is required. If supplying a finished cosmetic, confirm the applicable Responsible Person, safety assessment, product information file and notification requirements with OPSS before sale.

Worked duty example

Illustrative example, not a quote: 200 kg of lemongrass essential oil, illustrative order 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: match the botanical description, processing declaration and batch numbers across the order, container labels and analysis report.

Composition: compare the batch chromatogram and citral profile with the agreed specification; test a retained sample for suspected dilution or substitution.

Condition: check colour, odour, physical properties, closure seals and evidence of leakage against the approved sample and packing specification.

Documents: check hazard labels, the English safety data sheet and transport classification against the supplied oil; confirm flagged customs controls before dispatch.

What goes wrong

A supplier may substitute a different botanical source, dilute the oil or adjust its aroma without updating the specification. A familiar lemon-like smell does not establish authenticity. A generic analysis report also cannot establish that the delivered batch matches the approved sample.

Leaking closures, warm storage and excessive air exposure can undermine the agreed condition of the oil. Specify compatible containers and tamper seals, retain samples and investigate changed odour or physical properties before releasing stock. A supplier's organic certificate alone should not be treated as confirmation that the shipment's tariff control has been resolved.

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.