Menthol and cyclic alcohols from China

Zero duty on cyclic alcohols

Read from the UK Trade Tariff on 26 September 2026, cyclic alcohols of heading 2906 carried 0% duty on goods from China, including menthol, cyclohexanol and methylcyclohexanols, sterols, inositols, benzyl alcohol and other aromatic alcohols, with no anti-dumping measure. Import VAT at 20% is still due on the customs value.

Peppermint and mint essential oils are in heading 3301 and flavour preparations in 3302, not 2906, so a menthol product blended with oils or carriers needs its own classification. Confirm the commodity code. Our vanillin guide covers other aroma chemicals.

Food, cosmetic and tobacco rules

Menthol used in food and confectionery is a flavouring substance under retained Regulation 1334/2008, and food-grade lots should meet a recognised specification such as the Food Chemicals Codex; natural menthol from mint oil and synthetic menthol are chemically the same molecule but must be described accurately. Pharmaceutical grades are bought to the pharmacopoeia monograph.

Benzyl alcohol is one of the fragrance allergens that must be named on cosmetic labels above set concentrations, and it is also a permitted preservative within limits. Under the Tobacco and Related Products Regulations 2016, cigarettes and hand-rolling tobacco may not have a characterising flavour such as menthol. Each substance imported at one tonne a year or more needs UK REACH registration.

Worked duty example

Take a hypothetical order of 2 tonnes of L-menthol crystals, entered under 2906 11 00 00: £32,000 free on board plus £1,500 of freight and insurance gives a customs value of £33,500. Menthol carry no duty, so import VAT of 20% on £33,500, £6,700, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. With no duty, import VAT on the customs value is the only border tax, and a VAT-registered flavour or cosmetics maker recovers it. Step by step: UK import duty and VAT.

What goes wrong

Menthol lots fail on purity, isomer and storage. The optical rotation shows the wrong isomer mix for an L-menthol order, assay is low or off-notes come from impurities, crystals cake or sublimate in warm containers so bags lose weight, and a synthetic product is sold as natural. Food and pharmaceutical customers reject lots that arrive without specifications, allergen statements or a certificate for each lot.

Test each lot for assay by gas chromatography, optical rotation, melting range and odour against a retained standard, check that the certificate states natural or synthetic origin, specify lined drums and cool storage, and check drum weights on arrival.

Cambridge China Bridge sources menthol and other cyclic alcohols for flavour, cosmetic and pharmaceutical makers, including sample and trial lots. Start with our small-order service.