Sourcing polyether polyols from China

Polyether polyol duty and classification

Read from the UK Trade Tariff on 30 September 2026, heading 3907 includes other polyethers in primary forms. This guide focuses on polyether alcohols used as polyols. The table lists specific descriptions supplied in the tariff extract; it is not a complete list of commercial foam polyols. Confirm your material's composition and primary form using the commodity code guide.

The listed polyethylene oxide and ethoxylated glycerol lines carry 0% duty. The specified glycerol-based and sucrose-based blend and tetrahydrofuran copolymer carry 6%, with an autonomous suspension to 0.00 % for qualifying goods. The suspension excludes mixtures, preparations or multicomponent products containing those goods. The supplied records show no anti-dumping or countervailing duty for these lines. Do not extend a listed grade's treatment to another formulation.

The UK Trade Tariff attaches import and export waste controls to these lines. Confirm their application to a shipment from China with your customs broker, particularly for recovered or off-spec material. For imports under notification controls, the exporter must obtain consent from the dispatch country's competent authority. For finished polyurethane resins, see the amino, phenolic and polyurethane resin guide.

Specify the polyol for your formulation

State whether the material is for flexible foam, rigid foam, elastomers, adhesives or coatings. Specify the initiator, ethylene oxide and propylene oxide composition, hydroxyl value, functionality, molecular weight, viscosity at an agreed temperature, water content, acidity and colour. Identify whether the order is a base polyol or a blend containing catalysts, surfactants or other additives.

Agree test methods and acceptance ranges before ordering. Request a batch certificate of analysis, safety data sheet and retained sample. Trial the sample with your own formulation and processing conditions, checking reaction behaviour and the resulting foam or cured material.

Confirm with HSE the UK REACH registration position for the polymer, monomers and other constituent substances, including any exemption or upstream coverage. Establish the registration position for the exact composition. Classification and labelling must be carried out by someone with scientific competence.

Worked duty example

Illustrative example, not a quote: 20 tonnes of ethoxylated glycerol meeting the listed description; illustrative only under 3907 29 11 40, invoiced at £18,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £20,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £20,000, so it is £4,000. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the factory grade, composition, batch labels and certificate of analysis to the approved sample.

Analysis: verify hydroxyl value, water content, viscosity and acidity against agreed limits, using the agreed methods and test temperature.

Packing: check drum or bulk-container seals, leaks, corrosion, contamination and production dates against the agreed storage and shelf-life specification.

Process trial: compare reaction behaviour and finished properties with the approved material before releasing the batch. Use the inspection guide to organise sampling and records.

What goes wrong

A substitute polyol can have a similar viscosity but a different hydroxyl value or functionality, changing the formulation balance. Excess water can alter foaming and cured properties. Undisclosed additives, contamination or inconsistent batches can make an approved sample unrepresentative of the shipment.

Avoid accepting a grade name as the full specification. Tie acceptance to batch analysis and a process trial. A supplier's claim of duty-free treatment also needs checking against the exact tariff description and suspension conditions.

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.