Sourcing prepared carnauba wax blends from China

Zero duty for qualifying prepared blends

Read from the UK Trade Tariff on 1 October 2026, heading 3404 covers artificial and prepared waxes. Prepared carnauba wax blends fall within the other prepared waxes line, 3404 90 00 00, where their composition supports that classification. Pure vegetable wax belongs in heading 1521. The wider wax guide explains the distinction.

The supplied tariff record shows 0% duty for goods from China, with no anti-dumping or countervailing duty, suspension or attached import control. The product forms in the table share the same tariff line. Obtain the complete formulation and confirm the commodity code before shipment.

Specify the carnauba content and polish behaviour

Specify the carnauba proportion, the identity and proportion of every other wax, and any oils, solvents or additives. Agree the melting behaviour, hardness, colour, odour and physical form. Describe the intended polish formulation and substrate, then approve a sample using your own mixing, cooling and application process.

For supply in Great Britain, chemical classification and labelling must be carried out by someone with scientific competence. Review UK REACH registration responsibilities for the constituent substances. A safety data sheet is required when a hazardous chemical is supplied for use at work. Request the formulation and supporting chemical information before approving the order.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of prepared carnauba wax blend for a polish manufacturer under 3404 90 00 00, invoiced at £30,000 free on board, with £2,200 of freight and insurance to the UK. The customs value is £32,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £32,200, so it is £6,440. 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

Composition: check the batch certificate against the agreed formulation, including carnauba content and any added oil or solvent.

Melting and hardness: compare the batch with the retained sample using the agreed test methods and acceptance criteria.

Application: make a trial polish and check dispersion, cooling stability, gloss, buffing effort and residue on the intended surface.

Arrival: check colour, odour, contamination, caking, pack seals and batch identification; compare the chemical documents with the product supplied.

What goes wrong

A supplier may offer a carnauba-containing blend without defining its composition. Changes to the supporting waxes can alter hardness, melting behaviour and buffing performance even when the colour looks unchanged. Coarse powder or caked material can also behave differently in your mixing process. Retain the approved sample and record the agreed formulation.

A description such as carnauba wax can conceal the distinction between pure vegetable wax and a prepared blend. Resolve the composition before customs classification. Use a production-batch trial alongside the quality inspection guide, rather than accepting appearance alone.

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.