Sourcing epoxy floor coatings from China

Duty on finished epoxy floor coatings

Read from the UK Trade Tariff on 9 November 2026, heading 3208 covers polymer-based paints and varnishes dispersed or dissolved in a non-aqueous medium. Finished solvent-based epoxy floor coatings normally fall under 3208 90 91 00, carrying 6% duty for goods from China. The table shows coating variants sharing that line, rather than separate tariff categories. Confirm separately supplied hardeners and thinners rather than automatically assigning them the coating's code.

The supplied facts show no anti-dumping or countervailing duty and no suspension for 3208 90 91 00. Across the wider heading, ordinary rates range from 0% to 6%, with suspensions on some resin solutions. A suspension shown for a solution does not establish that a finished floor coating qualifies. See the wider paints and varnishes guide.

The tariff attaches an ozone-depleting substances check and import and export waste controls. Confirm the coating contains no controlled ozone-depleting substances. If a shipment from China is waste subject to notification, dispatch, transit and destination authorities must consent before shipment. The export-waste flag also needs checking before returning waste to China. Have your customs broker confirm the applicable controls and commodity code against the formulation and condition of the goods.

Specify the resin, hardener and floor conditions

Specify the epoxy binder, solvent composition, solids content, colour, gloss and intended substrate. Agree the resin-to-hardener mixing ratio by weight, permitted thinner, application method, coating thickness, usable time after mixing, recoating interval and curing conditions. Ask for performance results covering adhesion, abrasion and resistance to the cleaning chemicals or spills expected on your floor.

For supply in Great Britain, classification and labelling must follow the applicable chemical rules. Obtain an English safety data sheet for the coating and hardener. Confirm applicable UK REACH registration arrangements with HSE, including whether the manufacturer's representative covers your imports. For decorative uses, confirm any applicable VOC category limits and content labelling requirements with the relevant authority. Resolve the intended use before approving artwork.

Approve a trial application on representative prepared concrete using the proposed primer and finish together. Record moisture conditions, surface preparation, mixing and curing. Compare the cured finish with the retained sample. Use testing and certification support to agree the evidence needed before production.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of solvent-based epoxy floor coloured finish under 3208 90 91 00, invoiced at £24,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £26,000. Duty at 6% is £1,560. Import VAT at 20% is charged on the customs value plus duty, £27,560, so it is £5,512. Import taxes total £7,072; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,560 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Components: match resin and hardener identities, quantities and batch records to the approved formulation. Check that the supplied mixing instructions agree with the technical data.

Batch performance: compare colour, gloss, viscosity and solids with the agreed sample. Apply a retained batch sample and check curing, adhesion and finish under the agreed conditions.

Packaging: check tins for leakage, damaged seams, loose lids and corrosion. Confirm seals, component identification, batch markings and remaining shelf life on arrival.

Documents: match labels and English safety data sheets to the actual components. For flammable coatings, check dangerous goods paperwork and approved transport packaging before booking freight.

What goes wrong

A substituted hardener or incorrect mixing ratio can leave a soft or brittle floor. Solvent or solids changes alter coverage and application behaviour. Moisture, poor preparation and application outside the agreed curing conditions can produce blistering or weak adhesion. A colour sample alone does not prove that the complete coating system will perform on your substrate.

Separate resin and hardener batches can arrive mismatched, while leaking tins or incomplete dangerous goods paperwork can disrupt delivery. Keep component-level batch records and retained samples, and agree how failed material will be handled before ordering. Check the inspection process against the actual coating system.

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.