Sourcing lignite tar from China

UK duty and waste controls for lignite tar

Read from the UK Trade Tariff on 29 September 2026, heading 2706 covers tar distilled from coal, lignite or peat and other mineral tars, including dehydrated, partially distilled and reconstituted tars. This guide concerns lignite tar. The supplied tariff extract contains only the commodity line shown above. See the wider coal tar and mineral tars guide.

Lignite tar under 2706 00 00 00 carries 0% duty from China. The extract lists no anti-dumping or countervailing duty and no suspension. It attaches an import waste control and an export waste control. Ask your customs broker to confirm which requirements apply to the shipment and any subsequent return.

For waste subject to notification controls entering England, shipment can start only after consent from the Environment Agency and the other competent authorities involved. Confirm the waste-control position before dispatch from China. Confirm the commodity code using the production process, composition and degree of distillation.

Specify the lignite feedstock and tar properties

Specify tar produced from lignite and identify the producer and production process. State whether it is crude, dehydrated, partially distilled or reconstituted. Ask the factory to disclose added oils or other blending materials. Agree the intended industrial use and approve a representative sample before ordering.

Set acceptance criteria for water, sediment, ash, density, viscosity at an agreed test temperature, flash point and distillation behaviour. Agree test methods and reporting units. Request a batch certificate of analysis and retain a sealed reference sample. Define the delivery condition and the receiving site's unloading arrangements.

Review UK REACH registration substance by substance and legal entity by legal entity. Check classification, labels and packaging before supply in Great Britain. A hazardous chemical supplied for workplace use needs a safety data sheet; request an English version matching the actual tar.

Worked duty example

Illustrative example, not a quote: Illustrative order: 4 tonnes of lignite tar in drums under 2706 00 00 00, invoiced at £4,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £5,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,800, so it is £1,160. 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 producer, lignite feedstock, processing description and batch reference across the order, analysis certificate and safety data sheet.

Batch properties: independently check water, sediment, density and viscosity against the agreed methods; compare the results with the approved sample.

Packaging: check drum condition, closures, seals, leakage and net contents on arrival; compare labels with the safety data sheet.

Documents: resolve differences between the invoiced product and the material tested, and confirm the waste-control position before dispatch. See quality inspection.

What goes wrong

A description such as mineral tar leaves room for a different feedstock or an undisclosed blend. Excess water or sediment can undermine the agreed specification, while viscosity results are difficult to compare when laboratories use different temperatures. Tie acceptance to the production batch and agreed test conditions.

Do not accept a generic safety data sheet as proof of the delivered material's identity. If the supplier describes the cargo inconsistently as a product, residue or waste, resolve its status with your broker before shipment. A 0% duty rate does not settle the waste-control question.

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.