Sourcing linear alkylbenzene (LAB) from China
Linear alkylbenzene (LAB), the raw material for LAS detergent surfactants, and other mixed alkylbenzenes and alkylnaphthalenes from China pay 6% UK duty, but five of the six lines of heading 3817 carry 0% suspensions to 31 December 2028 for goods meeting their description; for ordinary LAB the suspension needs a purity of 92% or more. Buyers check purity, colour and chain distribution.
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6% duty, mostly suspended to 0%
Read from the UK Trade Tariff on 28 September 2026, heading 3817 covers mixed alkylbenzenes and mixed alkylnaphthalenes other than those of heading 2707 or 2902. Every line carried 6% on goods from China, with no anti-dumping measure. Five lines carry 0% suspensions to 31 December 2028; the suspension on other linear alkylbenzenes covers only LAB with a purity by weight of 92% or more and not mixtures or preparations containing it, and it does not apply to goods originating in Russia or Belarus.
LAB is sulphonated to make linear alkylbenzene sulphonic acid for detergents, which is a different heading; confirm the commodity code if you buy the finished surfactant.
| Goods | Commodity code | Duty | Suspension or relief | Anti-dumping duty on China |
|---|---|---|---|---|
| Mixture of alkylbenzenes (C14 to C26), as described | 3817 00 50 10 | 6% | 0% to 31 Dec 2028 | None |
| Other linear alkylbenzenes | 3817 00 50 90 | 6% | 0% to 31 Dec 2028 for purity 92% or more | None |
| Mixture of alkylnaphthalenes, as described | 3817 00 80 10 | 6% | 0% to 31 Dec 2028 | None |
| Mixture of branched alkylbenzenes, mainly dodecylbenzenes | 3817 00 80 20 | 6% | 0% to 31 Dec 2028 | None |
| Mixed alkylnaphthalenes modified with aliphatic chains | 3817 00 80 30 | 6% | 0% to 31 Dec 2028 | None |
| Other mixed alkylbenzenes and alkylnaphthalenes | 3817 00 80 90 | 6% | — | None |
Specification and hazards
Specify purity, chain length distribution (for example C10 to C13), bromine index, colour, water, tetralin content and packing in drums, ISO tanks or flexitanks. Ask for a certificate of analysis per lot showing the purity figure needed for the suspension.
Alkylbenzenes carry hazard classifications under GB CLP depending on the product, so ask for a GB-format safety data sheet and labels.
Worked duty example
Illustrative example, not a quote: 20 tonnes of LAB below 92% purity under 3817 00 50 90, invoiced at £30,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £33,000. Duty at 6% is £1,980. Import VAT at 20% is charged on the customs value plus duty, £34,980, so it is £6,996. Import taxes total £8,976; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,980 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Analysis: check purity and chain distribution against the certificate.
Loading: check tank cleanliness and seals.
Documents: check the purity statement supports the suspension. See our quality inspection guide.
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What goes wrong
LAB orders fail on purity and documents. Purity below 92% loses the suspension so 6% applies, colour or bromine index is off, and the certificate does not state the purity customs need.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on linear alkylbenzene from China?
Read from the UK Trade Tariff on 28 September 2026, LAB under 3817 00 50 90 carried 6%, with a 0% suspension to 31 December 2028 for purity of 92% or more.
Does the LAB suspension cover blends?
No. It does not apply to mixtures, preparations or products containing LAB.
What is LAB used for?
Making linear alkylbenzene sulphonate, the main surfactant in many detergents.
Which other lines are suspended?
Four described mixtures of alkylbenzenes and alkylnaphthalenes have 0% suspensions to 31 December 2028.