Sourcing lithium metal ingots from China

Lithium ingot duty and classification

Read from the UK Trade Tariff on 8 November 2026, heading 2805 covers alkali and alkaline-earth metals, rare-earth metals, scandium, yttrium and mercury. Lithium metal ingots fall within its alkali-metal lines. Code 2805 19 90 20 covers lithium metal of at least 98.8% purity by weight; other lithium metal falls under 2805 19 90 90. The table separates packing options within these same tariff codes.

Both lithium lines have a normal China duty of 4%. The high-purity line has an autonomous suspension to 0.00%; the suspension excludes mixtures, preparations and products made up of different components containing the material. The supplied facts show no anti-dumping or countervailing duty on either lithium line. Both attach import and export waste controls. Confirm their application with your customs broker if the consignment involves waste or a return shipment.

Confirm the assay, composition and condition before choosing the commodity code. Keep evidence of the declared purity with the customs entry. Our wider metals guide covers the rest of this heading. Import VAT is normally 20%; see UK import duty and VAT.

Specify lithium purity and protective packing

Specify lithium content by weight, named impurity limits, the analytical method, ingot dimensions and net metal weight excluding packing oil. Ask for a certificate of analysis tied to each production batch. Agree the protective oil or inert gas and sealed container design, checking that the packing medium suits your intended process.

Lithium reacts with water. Confirm with your customs broker and carrier the applicable dangerous-goods transport requirements, including packing under oil or inert gas, any dangerous goods declaration and carrier acceptance. Settle the carrier and receiving arrangements before ordering. Request the safety data sheet: it is required for hazardous chemicals supplied for use at work.

For supply in Great Britain, arrange correct chemical labelling and packaging before placing the ingots on the market. Check your UK REACH registration position against annual imports of the substance, particularly at or above one tonne. Classification and labelling need scientific competence; a factory assay certificate serves a different purpose.

Worked duty example

Illustrative example, not a quote: Illustrative order: 500 kg of lithium metal ingots below the suspension purity threshold under 2805 19 90 90, invoiced at £30,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £31,200. Duty at 4% is £1,248. Import VAT at 20% is charged on the customs value plus duty, £32,448, so it is £6,489.60. Import taxes total £7,737.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,248 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity and assay: match the batch on each container to the analysis certificate; arrange independent purity and impurity testing against the purchase specification.

Packing: check seals, closures and external damage before opening; have the receiving team follow the safety data sheet and agreed handling procedure.

Weight and form: reconcile net lithium weight, ingot dimensions and quantity with the packing list, distinguishing protective oil from saleable metal.

Documents and labels: reconcile the safety data sheet, hazard labels, dangerous goods declaration and batch records. Include these checks in the inspection brief.

What goes wrong

A quoted purity can be supported by a generic certificate rather than the shipped batch. Damaged seals, surface deterioration, unsuitable protective oil and metal weight confused with packed weight can also undermine acceptance. Agree batch testing and rejection criteria before payment, and record container condition on arrival.

Do not assume material described as recovered lithium is equivalent to new ingots. Waste shipment controls apply when the material is waste. For imports into England under notification controls, the exporter in China must apply to its competent authority for consent. Have your broker and the relevant environmental regulator confirm the waste status and complete shipment requirements 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.