Modified oils and used cooking oil from China

Duty by line

Read from the UK Trade Tariff on 27 September 2026, heading 1518 covers animal, vegetable or microbial fats and oils that have been boiled, oxidised, blown, polymerised or otherwise chemically modified, and inedible mixtures of fats and oils. Linoxyn carried 6%. Chemically modified oils, such as epoxidised soybean oil, carried 6% on goods from China. Inedible mixtures of animal or animal and vegetable fats carried 2%, and other inedible mixtures 6%.

Fluid mixed vegetable oils for technical or industrial uses other than food carried 2% if crude and 4% otherwise, but only under an end-use authorisation (document N990); without it that line cannot be used. Used cooking oil for use in the production of biodiesel, under 1518 00 95 90, is suspended to 0% until 31 December 2026, and the suspension does not apply to mixtures or preparations made from it.

Anti-dumping on biodiesel blends and waste controls

Sub-lines for blends containing fatty-acid mono-alkyl esters or paraffinic gasoil of non-fossil origin (biodiesel), under 1518 00 91, 1518 00 95 21 and 1518 00 99, carry a UK anti-dumping measure on China of 54.64% for exporters not named, with named exporters from 14.79%, alongside their ordinary duty. Declare the blend content accurately, because it decides the line.

These lines also carry a waste import control, so used cooking oil and other oils that are waste need the waste shipment documents for the movement, or evidence that the goods are not waste. Hazardous mixtures need a safety data sheet under UK REACH.

Specifying oils

Specify the product and its use (plasticiser, alkyd resin, lubricant base, biofuel feedstock), key properties such as oxirane oxygen and iodine value for epoxidised oil, acid value, moisture and impurities, free fatty acid and sulphur for used cooking oil, colour, drum or flexitank packing, and traceability documents for the source of used cooking oil.

Worked duty example

Suppose, purely for illustration, you import 40 tonnes of epoxidised soybean oil under 1518 00 91 80. At £52,000 free on board and £4,000 to ship and insure, the customs value is £56,000. Epoxidised soybean oil at 6% pay £3,360 of duty; VAT is then worked out on value plus duty, £59,360, giving £11,872. Of the £15,232 paid at import, only the £3,360 of duty stays a cost for a VAT-registered business. The method is set out in how UK import duty and VAT work.

Inspection checklist

Lot analysis: check the certificate of analysis for each lot against the specification, and have an independent laboratory test a sample for the key values, since oxirane oxygen, acid value or free fatty acid decide usability.

Classification evidence: check the analysis supports the declared line, especially whether a product contains any biodiesel, which moves it onto a line with 54.64% anti-dumping duty.

Packing and documents: check drums or flexitanks are clean and sealed, and check the safety data sheet, and for used cooking oil the waste or non-waste documents and traceability records, before loading.

What goes wrong

Oil imports fail on classification, contamination and paperwork. A product containing biodiesel is declared on a plain line and the anti-dumping duty is assessed later, used cooking oil is mixed with virgin oil or other oils, lots vary in acid value or moisture, and waste documents are missing at the border.

Analyse each lot, match the analysis to the declared line, and prepare waste and traceability documents before shipping. See our quality inspection guide.

Cambridge China Bridge sources epoxidised and other modified oils for UK plastics, coatings and chemicals makers, checking the plant's laboratory and records before an order. See factory verification.