Natural gums and resins from China

Zero duty, with licence checks on one line

Read from the UK Trade Tariff on 26 September 2026, gum arabic and other lac, natural gums, resins, gum-resins and oleoresins of heading 1301 carried 0% duty on goods from China, with no anti-dumping measure. The other line also carries CITES and Home Office controlled drug import controls, because it covers resins from some protected species and cannabis resin, so the exact product and species must be named on the documents.

Rosin from pine resin is in heading 3806 and pectin, agar and other plant extracts in 1302, covered in our plant extracts guide. Confirm the commodity code from the botanical source and processing.

Food, cosmetic and technical grades

Gums sold for food are additives: gum arabic is E 414, tragacanth E 413, karaya E 416 and shellac E 904, and each must meet the purity criteria on the [FSA food additive authorisations register](https://data.food.gov.uk/regulated-products/food_authorisations), including limits for heavy metals and microbiology. Food-grade gums sold as ingredients may be zero-rated for VAT, while technical grades for coatings, incense or cosmetics are standard-rated.

Resins such as benzoin and balsams used in fragrances and cosmetics carry allergen and safety data needs under the cosmetics rules, and some balsams are known skin sensitisers, so ask for the safety data sheet and composition. An importer of more than one tonne a year should check UK REACH; see our UK REACH guide.

Worked duty example

Suppose, purely for illustration, you import 2 tonnes of shellac flakes for wood finishing under 1301 90 00 00. At £16,000 free on board and £900 to ship and insure, the customs value is £16,900. With 0% duty on shellac, the only charge is import VAT: 20% of £16,900, or £3,380. VAT-registered businesses usually recover that in their next return. Rosin from pine resin is classified in heading 3806, and plant extracts such as pectin in heading 1302, so check the product. The method is set out in how UK import duty and VAT work.

What goes wrong

Gum lots fail on purity and function. Gum arabic is blended with cheaper gums so viscosity and emulsifying power fall short; insoluble matter, bark and sand remain; microbial counts are high in food grades; shellac is dewaxed poorly or darkens; and resins arrive under a trade name that does not identify the species, which stops clearance where CITES applies.

Test viscosity of a standard solution, moisture, ash and insoluble matter, microbiology and heavy metals for food grades, colour and wax content for shellac, and identity against a reference sample, and confirm the botanical name and any CITES permit before the goods leave China.

Cambridge China Bridge sources gum arabic, shellac and other natural gums and resins for food, coatings, fragrance and incense makers, with grade testing and species documentation agreed before shipment. See our second-supplier service.