Sourcing magnesium phosphate from China

Magnesium phosphate duty: 4%

Read from the UK Trade Tariff on 1 October 2026, heading 2835 covers phosphinates, phosphonates, phosphates and polyphosphates. The supplied other-phosphates line, 2835 29 90 00, carries 4% duty for goods from China, with no listed anti-dumping or countervailing duty and no suspension. The table shows magnesium phosphate forms sharing that line, rather than separate tariff subdivisions.

The tariff attaches waste import and export controls and a dangerous-chemicals export control to this line. For waste subject to notification controls, the exporter in China must apply to the competent authority in the country of dispatch for consent. Ask your customs broker to confirm the applicable waste requirements and whether an export control matters to any planned onward shipment.

Confirm the commodity code using the precise chemical identity, hydration state, composition and intended use. Supply the broker with the analysis certificate and safety data sheet, especially for blends or fertiliser preparations. For the wider phosphate heading, see dicalcium phosphate from China.

Specify the magnesium phosphate form

Write the full chemical name and hydration state into the order. Agree magnesium and phosphate content, assay basis, moisture, particle size and relevant impurity limits. Ask the supplier to distinguish water of crystallisation from free moisture in its test results. Specify whether the material is for laboratory, industrial or proposed food use, and approve a sample against your intended application.

Check whether the substance requires UK REACH registration before importing it. Classification and labelling must be carried out by someone with scientific competence. For proposed food-additive use, check the Great Britain register for the authorised substance and its conditions of use; compare the supplier's specification with the register entry. Arrange testing and certification around the agreed use and specification.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 bags, each 25 kg, of laboratory-grade magnesium phosphate under 2835 29 90 00, invoiced at £15,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £17,000. Duty at 4% is £680. Import VAT at 20% is charged on the customs value plus duty, £17,680, so it is £3,536. Import taxes total £4,216; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £680 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the chemical name, hydration state and batch reference on the bags, order and analysis certificate.

Composition: sample the delivered batch for magnesium, phosphate, assay and agreed impurities; check whether results use a dry or hydrated basis.

Powder condition: check moisture, hard lumps, particle size and performance against the approved sample.

Packing: inspect liners, seals, bag weights and signs of water ingress; retain a labelled batch sample before releasing stock.

What goes wrong

A quotation that says only magnesium phosphate leaves the chemical form and hydration state unresolved. Certificates may report assay on a different basis from the purchase specification, making apparently similar results difficult to compare. Confirm the identity and test methods before approving production.

Damp packing can leave powder caked, while a generic certificate can conceal differences between batches. Keep affected stock separate pending checks, link every result to the delivered batch and investigate any unexplained change in appearance or performance. A supplier's food-grade description should prompt an authorisation and specification check before food use.

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.