Sourcing red phosphorus from China
Red phosphorus from China has a 4% base UK duty, reduced to 0% by a suspension that excludes mixtures and preparations. Importers need Home Office registration, although separate import authorisation is not required. Specify assay, particle size and moisture before ordering. Cambridge China Bridge sources red phosphorus.
Red phosphorus duty and import controls
Read from the UK Trade Tariff on 1 October 2026, heading 2804 covers hydrogen, rare gases and other non-metals. Red phosphorus uses 2804 70 10 00: the base China duty is 4%, with an autonomous suspension to 0% and no anti-dumping or countervailing measure recorded. The suspension excludes mixtures, preparations and products containing different components. The purchasing descriptions below all refer to this same tariff line.
The tariff attaches Home Office precursor-chemical and waste import controls, plus a waste export control. Home Office guidance requires registration for importing red phosphorus, but no separate import authorisation. For waste shipments subject to notification, obtain consent from the destination, dispatch and transit authorities before shipping. Ask your customs broker to confirm the attached waste controls for the material and route, including any proposed return shipment.
Confirm the composition and commodity code before shipment, especially for coated material or a red phosphorus formulation. Do not assume that its suspension applies to those products. See the wider heading guide for other non-metals.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Red phosphorus for industrial use, without added components | 2804 70 10 00 | 4% | None |
Specify red phosphorus assay and particle size
Write the purchase specification around the intended process: red phosphorus content, particle-size distribution, moisture, insoluble matter and named impurities. Ask the supplier to disclose coatings, stabilisers and other added components. Agree the analytical methods and require a certificate of analysis identifying the actual production batch.
Settle the Home Office registration position before ordering and check whether your imports require UK REACH registration. Obtain a safety data sheet matching the supplied composition. A safety data sheet is required when a hazardous chemical is supplied for workplace use. Agree the packaging, transport arrangements and receiving procedure with your chemical adviser and carrier.
Worked duty example
Illustrative example, not a quote: Illustrative order: 300 kg of red phosphorus without added components under 2804 70 10 00, invoiced at £4,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £6,000. Duty at 4% is £240. Import VAT at 20% is charged on the customs value plus duty, £6,240, so it is £1,248. Import taxes total £1,488; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £240 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Identity: match the product description, declared composition and batch markings to the purchase specification and certificate of analysis.
Assay: arrange competent laboratory sampling and compare phosphorus content, moisture and agreed impurities with the batch certificate.
Particle size: compare the agreed test results with the specified distribution and check for unexpected agglomeration.
Packaging: check seals, container damage, net weight and labels against the agreed packing specification and safety data sheet. Record findings through quality inspection.
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What goes wrong
Watch for a certificate covering a different batch, a particle-size result reported by a different method, excess moisture or undisclosed added components. A description such as red phosphorus flame retardant does not establish whether the shipment is the substance itself or a formulation.
Resolve composition and document discrepancies before dispatch. On arrival, hold material with mismatched batch records or damaged packaging for specialist assessment. Do not open damaged containers as part of routine goods receipt.
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.
Frequently asked questions
What is the UK import duty on red phosphorus from China?
The supplied tariff extract records a 4% base duty and a 0% autonomous suspension for 2804 70 10 00. The suspension excludes mixtures and preparations. No anti-dumping or countervailing measure is recorded.
Do I need an import licence for red phosphorus?
Home Office guidance requires registration to import red phosphorus, but says no separate import authorisation is needed. Confirm the registration position before placing the order.
Does the duty suspension cover red phosphorus masterbatch?
Do not assume it does. The suspension excludes mixtures, preparations and products made up of different components. Give your customs broker the full formulation to confirm the code and duty.
What should a red phosphorus certificate of analysis show?
Ask for the production batch, phosphorus assay, moisture, particle-size distribution, agreed impurity results and analytical methods. Match the certificate to the delivered batch and arrange independent checks.