Paraffin wax and petroleum jelly from China

Zero duty on every wax line

Read from the UK Trade Tariff on 26 September 2026, petroleum jelly, paraffin wax containing less than 0.75% of oil, synthetic paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite and peat wax and other mineral waxes of heading 2712 carried 0% duty on goods from China, with no anti-dumping measure. The tariff also lists 0% suspensions on refined paraffin wax and slack wax to 31 December 2028, but they change nothing while the full rate is already 0%.

Candles are classified in heading 3406, covered in our candles guide; prepared waxes and wax blends with additives are in heading 3404; and vegetable waxes such as soy wax are classified as fats or waxes of vegetable origin. Confirm the commodity code from the oil content and origin of the wax.

Cosmetic, food and candle grades

Petrolatum and paraffin used in cosmetics fall under the retained Cosmetic Products Regulation (EC) No 1223/2009, whose Annex II prohibits petrolatum unless its full refining history is known and it can be shown that the substance it is made from is not a carcinogen, so ask for that statement and the grade specification. Microcrystalline wax used as a glazing agent is the food additive E 905, with its purity criteria on the [FSA food additive authorisations register](https://data.food.gov.uk/regulated-products/food_authorisations).

Candle makers buy fully refined wax on melting point, oil content and colour, because oil above the grade causes sweating and mottling, while packaging and rubber users often take semi-refined or slack wax. An importer of more than one tonne a year should check UK REACH registration; see our UK REACH guide.

Worked duty example

Take a hypothetical order of 20 tonnes of fully refined paraffin wax slabs, entered under 2712 20 90 00: £24,000 free on board plus £1,800 of freight and insurance gives a customs value of £25,800. Paraffin wax carry no duty, so import VAT of 20% on £25,800, £5,160, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Finished candles are classified in heading 3406 instead, so bulk wax and candles take different codes. Step by step: UK import duty and VAT.

What goes wrong

Wax lots fail on oil content, melting point and colour. Semi-refined wax is supplied against a fully refined order and sweats or mottles in candles; the congealing point sits outside the grade so candles soften or crack; colour yellows and odour lingers; slabs are contaminated with dirt or fibres from damaged bags; and petroleum jelly for cosmetics arrives without refining documents.

Test each lot for congealing point to ISO 2207 or drop melting point to ASTM D127, oil content to ASTM D721, needle penetration to ASTM D1321 and Saybolt colour to ASTM D156, check odour on melted samples, inspect slabs or pellets for contamination and bag condition, and match lot numbers and refining statements to the certificate of analysis before loading.

Cambridge China Bridge sources fully refined and semi-refined paraffin wax, microcrystalline wax and petroleum jelly for candle, packaging, cosmetics and rubber makers, and can qualify a Chinese refinery alongside a current supplier. See our second-supplier service.