Sourcing mineral heat-transfer oils from China

Tariff classification and conditional duty

Read from the UK Trade Tariff on 1 October 2026, heading 2710 covers petroleum oils and qualifying preparations containing at least 70% petroleum oils by weight, as well as waste oils. This guide concerns mineral heat-transfer oils. The table shows conditional medium-oil and manufacturing-feedstock candidates. The supplied extract omits the residual finished heavy-oil line, so it cannot establish a universal finished-product code or rate.

For goods from China, 2710 19 29 90 carries 4%, 2710 19 75 00 carries 0%, and the listed 2710 19 99 base oils carry 2%. The medium-oil line has a suspension limited to specified hydrocarbon fractions; the listed base oils also have 0% suspensions. These suspensions exclude mixtures and preparations. No anti-dumping or countervailing duty is recorded for these rows. Chemical-transformation classification depends on the specified processing purpose.

The tariff attaches an import control on restricted goods and technologies. Oil refined in China from Russian crude is prohibited unless an applicable licence permits import. Obtain supply-chain evidence showing that the oil was not produced using Russian crude, and confirm the control with your customs broker. Confirm the commodity code using composition, distillation data and intended processing before ordering.

Specify the oil for the heating circuit

Give the factory the circuit type, operating conditions, startup conditions and existing fluid. Agree maximum bulk and film temperatures, viscosity, flash point, pour point, water content and thermal-stability evidence. Ask whether the product is a mineral base oil or an additive-containing blend. Request evidence for compatibility with seals and the existing fluid before approving a replacement. For quenching applications, see our mineral quenching oil sourcing guide.

Check whether the imported substances require UK REACH registration; see the UK REACH guide. For hazardous oils, obtain an English safety data sheet suitable for Great Britain and confirm applicable packaging and hazard-labelling requirements with HSE. Electrical insulation is a different specification: see the related heading guide on mineral transformer oils. For steam-turbine applications, see our mineral steam-turbine oil sourcing guide.

Worked duty example

Illustrative example, not a quote: Illustrative: 20 tonnes of mineral heat-transfer oil in drums, assuming medium-oil classification and no suspension eligibility under 2710 19 29 90, invoiced at £36,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £40,000. Duty at 4% is £1,600. Import VAT at 20% is charged on the customs value plus duty, £41,600, so it is £8,320. Import taxes total £9,920; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,600 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Batch identity: match drum markings, the certificate of analysis and retained samples to the approved formulation and batch.

Fluid properties: test viscosity, flash point and water against the agreed specification; check clarity, sediment and evidence supporting thermal-stability claims.

Packaging: check drum seams, closures, seals and signs of leakage on arrival; compare delivered quantities with the order.

Documents: check that the safety data sheet and hazard label describe the delivered formulation, and that crude-oil provenance evidence covers the shipment.

What goes wrong

A quoted maximum temperature may lack supporting thermal-stability evidence or fail to distinguish bulk temperature from film temperature. A substitute base oil, contamination or an incompatible blend can leave the delivered oil outside the agreed specification. Retain a sealed batch sample and investigate discrepancies before filling the circuit.

A Chinese blending address does not establish crude-oil provenance. Missing refinery evidence can leave the sanctions check unresolved. Another mistake is treating a base-oil suspension as relief for a finished blend. Settle formulation, classification and provenance before approving shipment.

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.