Sourcing nitrates and nitrites from China

Duty and CBAM

Read from the UK Trade Tariff on 17 November 2026, heading 2834 covers nitrites and nitrates. Nitrites, potassium nitrate, the listed metal nitrates and copper nitrate carried 4% on goods from China, and other nitrates 2%, with no anti-dumping measure. The tariff also attaches a waste import control; new material clears on a declaration that it is not waste under the retained waste shipments regulation.

Nitrates of potassium under 2834 21 are on the GOV.UK list of goods in scope of UK CBAM from 1 January 2027, in the fertiliser sector; see our UK CBAM guide. Nitrogen fertilisers are covered in our nitrogen fertilisers guide.

Explosives precursor rules

Under Part 3 of Schedule 1A to the Poisons Act 1972, potassium nitrate, sodium nitrate, calcium nitrate, calcium ammonium nitrate and magnesium nitrate hexahydrate are reportable explosives precursors. Businesses that supply them must report suspicious transactions, disappearances and thefts, so know your customers and keep records if you resell.

Many nitrates and nitrites are oxidisers or toxic, so they need GB CLP classification and labels, a GB-format safety data sheet and dangerous goods packing where classified.

Specifying nitrates

Specify the salt and CAS number, grade (technical, food, pharmaceutical or fertiliser), assay, moisture, insolubles, heavy metal limits, particle size or prill, anti-caking agent and packing. Food-grade nitrites and nitrates used as additives must meet UK food additive rules, which the supplier's grade certificate should address.

Worked duty example

Illustrative example, not a quote: 10 tonnes of technical grade potassium nitrate under 2834 21 00 00, invoiced at £9,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £10,200. Duty at 4% is £408. Import VAT at 20% is charged on the customs value plus duty, £10,608, so it is £2,121.60. Import taxes total £2,529.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £408 of duty. The import duty and VAT guide explains each step.

What goes wrong

Nitrate orders fail on grade, caking and paperwork. Technical grade is supplied where food grade was ordered, damp material cakes solid, labels miss GB CLP requirements, and customers of precursors are not checked.

Cambridge China Bridge sources speciality chemicals for UK manufacturers with grade certificates and documents agreed before shipment. See factory verification.