Sourcing sulphonated and nitro chemicals from China

0% duty

Read from the UK Trade Tariff on 17 November 2026, heading 2904 covers sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. The lines shown carried 0% on goods from China, and the sulphonated derivatives under 2904 10 were also covered by a 0% tariff suspension. There was no anti-dumping measure.

Many named chemicals have their own 10-digit code, so classify by the exact substance and its CAS number; see finding your commodity code.

UK REACH, precursors and PFOS

Under UK REACH, a GB importer of a substance at one tonne or more a year generally needs a registration or must rely on one held further up the chain; confirm the position before the first shipment. Ask for the safety data sheet in the GB format.

Nitromethane above 30% by weight is a regulated explosives precursor under the Poisons Act 1972: a member of the general public needs a licence to import, acquire, possess or use it, so check the customer's status before supplying. PFOS and its derivatives are listed in Annex I of the persistent organic pollutants regulation, which prohibits their manufacture, placing on the market and use apart from specific exemptions.

Chloropicrin is also a regulated poison under Part 2 of Schedule 1A to the Poisons Act 1972, so members of the public need a licence to import, acquire, possess or use it.

Specifying the chemical

Specify the substance by name and CAS number, purity and impurity limits, the test method, moisture, the packing (drums, bags or IBCs) and the UN number and dangerous goods class where the substance is classified. Ask for a certificate of analysis per batch.

Worked duty example

Illustrative example, not a quote: 5 tonnes of tosyl chloride for pharmaceutical synthesis under 2904 99 00 30, invoiced at £12,500 free on board, with £1,500 of freight and insurance to the UK. The customs value is £14,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £14,000, so it is £2,800. 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

Analysis: check the certificate of analysis for each batch and test retained samples for purity if the use is critical.

Packing: check UN-approved packaging, hazard labels and batch marks against the transport classification.

Documents: check the safety data sheet, and the REACH and precursor position. See our quality inspection guide.

What goes wrong

Chemical orders fail on purity, packing and compliance. Purity falls short of the certificate, packing is not approved for the dangerous goods class, and shipments stop because the REACH registration or the customer's precursor licence was never checked.

Cambridge China Bridge sources speciality chemicals for UK manufacturers with the certificate of analysis and documents agreed before shipment. See factory verification.