Sourcing PU wood lacquers from China

Duty on finished polyurethane wood lacquers

Read from the UK Trade Tariff on 4 October 2026, heading 3208 covers synthetic-polymer or chemically modified natural-polymer paints and varnishes in a non-aqueous medium. Finished polyurethane wood lacquers fall within the synthetic-polymer line 3208 90 91 00, carrying 6% duty for goods from China. No anti-dumping or countervailing duty, or suspension, is recorded for that line. The table repeats this commodity line for different finishes.

Specified polymer solutions elsewhere in the heading have zero rates or suspensions; these do not establish relief for finished wood lacquer. The tariff attaches an ozone-depleting-substances check and waste import and export controls. Confirm the lacquer contains no controlled ozone-depleting substances with your broker. Importing regulated ozone-depleting substances requires a licence. For waste lacquer entering England under notification controls, shipment can start only after consent from the Environment Agency and other competent authorities involved.

Give your broker the binder composition, solvent system, product form and intended use to confirm the commodity code. Ask them to confirm the attached controls, including any waste-return arrangements. Separate hardeners and thinners need their own classification review. See the wider solvent-based paints and varnishes guide.

Specify the wood, finish and curing system

Specify the timber or veneer, existing stain or sealer, application method and intended furniture or joinery use. Agree clear or tinted appearance, gloss, solids content, viscosity, coverage and resistance to water, cleaning products and abrasion. For a lacquer used with a hardener, name the matched hardener and thinner, mixing ratio, usable mixed life, drying conditions and recoating window. Approve coated panels made on your actual substrate.

For Great Britain, check UK REACH arrangements for constituent substances against aggregated annual import quantities; confirm with HSE whether registration is needed at a tonne or more per substance and whether the manufacturer's appointed representative covers the importer. Obtain an English safety data sheet and the required hazard labels. Confirm with the relevant authority which VOC category limits and labelling rules apply to the intended decorative use. Agree the intended use before accepting a supplier's compliance claim.

Worked duty example

Illustrative example, not a quote: Illustrative order: 5 tonnes of solvent-based polyurethane wood lacquer in 5 litre tins under 3208 90 91 00, invoiced at £32,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £35,500. Duty at 6% is £2,130. Import VAT at 20% is charged on the customs value plus duty, £37,630, so it is £7,526. Import taxes total £9,656; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,130 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Batch identity: match tin labels, batch records, safety data sheet and the approved lacquer, hardener and thinner combination.

Liquid condition: check seals, leaks, skinning, sediment, viscosity and solids against the agreed specification; compare retained samples.

Coated panels: apply to the agreed wood and sealer, then check colour, gloss, drying, adhesion, hardness and the agreed resistance tests after curing.

Packaging and paperwork: check closures, fill quantity and hazard labels. Substances and mixtures must be correctly labelled and packaged before market placement. Confirm the forwarder accepts the packaging and shipping documents before dispatch.

What goes wrong

A sample can look right while the production batch cures differently. Changed resin, solvent or hardener can leave a soft film, poor adhesion or a different gloss. Moisture, an unsuitable sealer or application outside the agreed conditions can cause clouding, bubbles or lifting. Compare batches on the same prepared timber using the agreed application and curing procedure.

A generic safety data sheet or a VOC result for unmixed lacquer can leave the actual supplied system unresolved. Check that documents identify the supplied formulation and intended use. Leaking tins and an unconfirmed freight booking can also stop dispatch. Resolve discrepancies before accepting the batch; use testing and certification support to define the evidence needed.

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.