Sourcing polyalphaolefin base oils from China

6% duty, with qualifying grades at 0%

Read from the UK Trade Tariff on 1 October 2026, heading 3902 covers polymers of propylene or other olefins in primary forms. This guide focuses on polyalphaolefin base oils. Hydrogenated poly(1-octene), listed dodecene-based material and other polyalphaolefins carry a standard 6% duty from China. The supplied snapshot shows no anti-dumping or countervailing duty. See polypropylene and the wider heading.

The listed dodecene-based material under 3902 90 90 70 has a 0% suspension. Under 3902 90 90 99, relief is restricted to specified polyalphaolefins; the supplied footnote is cut off, so confirm its complete conditions before claiming. These suspensions exclude mixtures and preparations containing the listed products. Hydrogenated poly(1-octene) under 3902 90 90 63 has no suspension in the snapshot. The table separates product families sharing the residual code.

Confirm the commodity code using composition, manufacturing route and viscosity evidence. The tariff attaches waste import and export controls to these lines. For a shipment from China subject to waste notification controls, dispatch, destination and transit authorities must consent before shipment. Ask your customs broker to confirm the applicable waste requirements, particularly for recovered or used oil.

Specify the base oil, not just the viscosity grade

Specify chemical identity, feedstock, hydrogenation status and whether the oil is neat or blended. Agree kinematic viscosity at the stated test temperatures, viscosity index, pour point, flash point, volatility, water content and appearance. Ask for test methods, batch analysis and a retained sample. Trial the oil with your intended additive package before approving a replacement grade.

Before supplying in Great Britain, ensure the substance or mixture is classified and labelled under the applicable chemical classification rules. Request a safety data sheet matching the actual grade and composition, rather than a generic synthetic-oil document.

For a newly imported substance, assess whether UK REACH registration is required. Confirm with HSE whether the actual material qualifies for a polymer exemption and whether its monomers and additives need separate consideration. Ask for evidence supporting the actual material's registration or exemption position; do not treat its tariff description as sufficient evidence.

Worked duty example

Illustrative example, not a quote: 3 tonnes of hydrogenated poly(1-octene) in sealed drums, illustrative only under 3902 90 90 63, invoiced at £18,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £19,500. Duty at 6% is £1,170. Import VAT at 20% is charged on the customs value plus duty, £20,670, so it is £4,134. Import taxes total £5,304; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,170 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match drum labels, batch numbers and analysis certificates to the approved chemical identity and declared composition.

Viscosity: test representative batch samples using the agreed method and temperatures; compare results with the specification and approved sample.

Contamination: check appearance, water and particulate contamination, and retain sealed samples for comparison if blending problems develop.

Packing: inspect drum closures, seals, leaks and net contents before accepting delivery. Use quality inspection to plan sampling and release checks.

What goes wrong

A matching viscosity grade can conceal different chemistry, hydrogenation or blending. Problems to check for include an undeclared mineral-oil blend, batch viscosity drift, water ingress and contamination from reused drums. These differences can affect the finished lubricant's behaviour even when the supplier's headline grade matches.

Another costing error is claiming a suspension from viscosity alone without checking the manufacturing and composition conditions. Keep the specification, batch results and classification evidence together. Hold a disputed batch for investigation before mixing it into production stock.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.