Sourcing phosphides and ultrapure water from China

4% duty, with suspensions

Read from the UK Trade Tariff on 28 September 2026, heading 2853 covers phosphides other than ferrophosphorus, and other inorganic compounds including distilled or conductivity water, liquid air and compressed air, amalgams other than of precious metals, and cyanogen chloride. The lines carried 4% on goods from China, except distilled water at 2%, with 0% suspensions to 31 December 2028 on distilled water and on phosphine, and no anti-dumping measure. The tariff also attaches a waste import control, answered by a not-waste declaration.

Aluminium phosphide, calcium phosphide, magnesium phosphide and zinc phosphide are regulated poisons under Part 2 of Schedule 1A to the Poisons Act 1972, so a member of the general public needs a licence to import, acquire, possess or use them, and suppliers must report suspicious transactions. Phosphides are used as fumigants, and a product sold as a pesticide needs its own authorisation for that use.

Hazards and specification

Metal phosphides release phosphine on contact with moisture, and phosphine and cyanogen chloride are acutely toxic gases, so they need GB CLP labels, a GB-format safety data sheet, sealed approved packaging and dangerous goods transport. These are specialist industrial products for semiconductor, fumigation and chemical users.

For distilled or conductivity water, specify resistivity or conductivity, total organic carbon, particles and packing; for phosphine, specify purity and cylinder specification. Ask for a certificate of analysis per lot.

Worked duty example

Illustrative example, not a quote: 2 tonnes of aluminium phosphide for fumigation under 2853 90 90 90, invoiced at £9,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £10,500. Duty at 4% is £420. Import VAT at 20% is charged on the customs value plus duty, £10,920, so it is £2,184. Import taxes total £2,604; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £420 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Analysis: check purity or conductivity against the certificate.

Packing: check sealed containers or cylinders and their markings.

Documents: check GB CLP labels, safety data sheet and customer status. See our quality inspection guide.

What goes wrong

Orders under this heading fail on packing and customer checks. Phosphide packs are not moisture-tight, cylinder documents are missing, and regulated poisons are supplied to members of the public without a licence check.

Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.