Sourcing samarium-cobalt magnets from China

Zero duty on samarium-cobalt magnets

Read from the UK Trade Tariff on 30 September 2026, the relevant lines within heading 8505 carry 0% duty for goods from China, with no listed anti-dumping or countervailing duty and no listed suspensions. The heading includes permanent magnets and articles intended to become permanent magnets after magnetisation, alongside electromagnetic equipment.

The supplied tariff data attaches a supplementary-unit import measure to 8505 11 10 99, with a partly reproduced product condition. HMRC says to check measurement units against the commodity code and country of import. Ask your customs broker to confirm whether that condition applies to your Chinese shipment and what quantity declaration is required.

Use the alloy composition, dimensions, shape and magnetisation status to confirm the commodity code. The shaped-blank rows apply only when their full descriptions match; the non-metal row is a conditional classification option, not the default for metal samarium-cobalt magnets. For the wider heading, see Alnico permanent magnets.

Specify the samarium-cobalt alloy and magnetic circuit

Name the samarium-cobalt alloy and manufacturer's grade, and request its magnetic properties and demagnetisation curve. Specify dimensions, tolerances, magnetisation direction, pole arrangement and whether the parts arrive magnetised. Give the factory the intended operating temperature and assembly conditions rather than accepting a generic temperature claim.

Agree a heat-exposure test followed by magnetic remeasurement, using the intended application conditions. State any coating, adhesive-contact surface and permitted edge damage. For consumer products, identify the applicable product-specific safety rules; where none apply, general product safety regulations apply. Products presenting an ingestion risk must include clear warnings.

Worked duty example

Illustrative example, not a quote: Illustrative order: 10,000 small samarium-cobalt magnets for sensor assemblies under 8505 11 10 99, invoiced at £12,000 free on board, with £600 of freight and insurance to the UK. The customs value is £12,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £12,600, so it is £2,520. 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

Material and batch: match the alloy declaration, grade datasheet and batch test report to the delivered parts.

Magnetic performance: measure flux or pull force in an agreed fixture, confirm polarity and magnetisation direction, and compare heat-tested samples with their initial readings.

Dimensions and surfaces: check drawing tolerances, mating faces, chips, cracks and any specified coating before fitting the magnets into an assembly.

Packing and arrival: check separators, restrained movement and batch labels; photograph damaged packs and isolate fractured pieces. Use the same checks in your inspection brief.

What goes wrong

A magnet can match the drawing yet fail in the assembly because its magnetisation direction is wrong or its magnetic performance was measured in a different fixture. Agree the measurement arrangement and acceptance criteria before production, and retain an approved sample.

Brittle magnets can chip when they collide during packing or handling. Temperature claims can also conceal unacceptable permanent magnetic loss in the actual application. Use separated packing and compare magnetic readings before and after the agreed heat exposure.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For components and parts, see sourcing for manufacturers.