Sourcing magnesium sulphate from China

Magnesium sulphate: 4% duty

Read from the UK Trade Tariff on 5 November 2026, magnesium sulphate under 2833 21 00 00 carried 4% duty for goods from China. The supplied tariff record lists no trade remedy or suspension for this line. Heading 2833 covers sulphates, alums and peroxosulphates. The table shows different magnesium sulphate specifications under the same tariff line; see the wider sulphates and alums guide.

The UK Trade Tariff attaches import and export waste controls to this line. For a shipment from China, confirm the applicable waste requirements with your customs broker before dispatch. If notification controls apply to an import into England, the process starts in the dispatch country. Waste cannot move under notification until the authorities of dispatch, destination and transit have consented.

Confirm the commodity code from the composition, hydrate and intended presentation, particularly for scented bath preparations or blends. Do not assume that a magnesium sulphate ingredient determines the code of a finished product. See UK import duty and VAT for the calculation method.

Specify hydrate, assay basis and intended use

Name heptahydrate or monohydrate explicitly. Specify assay and whether it is reported on the supplied material or a dry basis, together with water content, insoluble matter, particle size and impurity limits. Agree the analytical methods, lined packaging and batch certificate of analysis before ordering.

For Great Britain, importers of one tonne or more of each substance annually should check their UK REACH registration position. If magnesium sulphate is intended for use as a food additive, confirm the applicable purity criteria with the relevant food safety authority. For Epsom salt presented as bath salts, confirm with the relevant product safety authority whether it is a cosmetic product and whether a UK responsible person is required. A qualified safety assessor must check cosmetic safety before the product is made available to consumers.

Worked duty example

Illustrative example, not a quote: Illustrative order: 24 tonnes of magnesium sulphate heptahydrate in 25 kg bags under 2833 21 00 00, invoiced at £4,800 free on board, with £1,500 of freight and insurance to the UK. The customs value is £6,300. Duty at 4% is £252. Import VAT at 20% is charged on the customs value plus duty, £6,552, so it is £1,310.40. Import taxes total £1,562.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £252 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the hydrate, grade and batch number on bags to the purchase specification and certificate of analysis.

Assay: arrange independent checks of assay and water content using the agreed methods and reporting basis.

Impurities: check insoluble matter and the agreed iron and heavy-metal limits; test particle size where the salt is dosed or blended.

Packing: check bag weight, liners, seals, pallet wrapping and signs of dampness or caking. Record arrival defects against each batch; see quality inspection.

What goes wrong

A certificate for the wrong hydrate can make apparently similar assay figures misleading. A dry-basis result is also difficult to compare with a result for material as supplied. Write the reporting basis into the order and test a representative batch sample before shipment.

Moisture ingress can leave bags caked solid, while torn liners allow contamination or loss. Insolubles can obstruct dosing equipment. Agree acceptance criteria and retain samples so that arrival complaints can be compared with the shipment evidence.

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.