Sourcing shellac from China

Shellac duty and tariff controls

Read from the UK Trade Tariff on 6 November 2026, shellac falls within the other lac and natural resins line of heading 1301, code 1301 90 00 00. Goods from China carry 0% duty, with no anti-dumping or countervailing measure and no suspension listed. The table shows shellac grades sharing this code, rather than separate tariff subdivisions.

The UK Trade Tariff attaches organic import, CITES import and export, and Home Office controlled drug import and export controls to this broad line. These flags alone do not establish which documents a shellac shipment needs. Confirm their application to the exact material with your customs broker. For organic food imports from China into Great Britain, obtain a certificate of inspection for each consignment and check the exporter’s control body and country against the non-UK organic registers.

Describe the material, processing and intended use when confirming the commodity code. This guide covers shellac material; check the classification separately for formulated products. See the natural gums and resins guide for the wider heading.

Specify wax content, colour and use

State whether you need wax-containing, dewaxed or bleached shellac, and whether it is for wood finishing or food use. Agree colour, wax content, moisture and insoluble matter with the supplier, using an approved sample and a written test method. Specify flakes or another agreed physical form and packaging that keeps the material dry.

Food-grade shellac is food additive E 904; confirm the applicable purity criteria with the Food Standards Agency. Ask for the specification and batch analysis covering the confirmed criteria. For finishing grades, compare a prepared solution and dried coating with your approved sample before accepting the batch.

Worked duty example

Illustrative example, not a quote: 2 tonnes of shellac flakes for wood finishing, illustrative only under 1301 90 00 00, invoiced at £16,000 free on board, with £900 of freight and insurance to the UK. The customs value is £16,900. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £16,900, so it is £3,380. 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 material description, grade and batch references across the packaging, invoice and analysis certificate.

Wax and colour: test wax content and compare colour against the approved sample using the agreed preparation method.

Cleanliness: check moisture and insoluble matter, and examine packages for dirt, dampness and damaged seals.

Performance: prepare a sample using your intended process and inspect dissolution, residue and the resulting coating.

What goes wrong

Poor dewaxing and colour drift can make a batch unsuitable even when it is described simply as shellac. Insoluble residue can also undermine the finish. A visual check of dry flakes cannot replace the agreed wax, colour and application tests.

Do not accept a technical grade as food grade on the strength of its appearance or trade name. Keep a retained sample and compare the delivered batch with its analysis certificate. Arrange testing and certification support around the intended use before shipment.

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.