Sourcing terephthalic acid from China

Terephthalic acid duty and suspension

Read from the UK Trade Tariff on 1 October 2026, heading 2917 covers polycarboxylic acids and their derivatives. The supplied facts contain only the terephthalic acid and salts line described as “Other”, code 2917 36 00 19. Its base duty for goods from China is 6%, with an autonomous suspension to 0%. No anti-dumping or countervailing duty is recorded for this line. The suspension excludes mixtures, preparations and products containing different components.

The tariff attaches “Export control - Waste” to this line. Waste shipment controls apply only when the material is waste. If buying recovered material, establish its waste status and ask your customs broker to confirm the applicable requirements before shipping from China.

Confirm the chemical identity, whether it is the acid or a salt, purity and composition through finding your commodity code. Do not assume this supplied line covers every grade. For the wider heading and the related ester, see dimethyl terephthalate sourcing.

Specify terephthalic acid for your process

State whether you need purified or crude terephthalic acid and agree the assay, moisture, colour, ash and iron limits with your process team. Define the analytical methods, particle size requirements and packaging. Ask for a batch certificate of analysis and an English safety data sheet, then trial a representative sample before approving production material.

Before supply in Great Britain, ensure the substance is labelled and packaged correctly under the chemical classification, labelling and packaging rules. Review the actual material rather than assuming every terephthalic acid grade has the same hazard information.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of terephthalic acid in 25 kg bags under 2917 36 00 19, invoiced at £26,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £27,800. Duty at 6% is £1,668. Import VAT at 20% is charged on the customs value plus duty, £29,468, so it is £5,893.60. Import taxes total £7,561.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,668 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the purchase specification, bag labels and batch certificate to terephthalic acid rather than its salts or esters.

Analysis: test assay, moisture, colour, ash and iron against the agreed methods and the factory certificate. Retain a sample linked to the batch.

Condition: check for torn bags, failed liners, damp powder, hard lumps and visible contamination before releasing the delivery.

Traceability: match batch markings to the packing list and analysis certificate. Check the English safety information and agreed labels against the supplied material.

What goes wrong

A sample meets the specification but the shipment contains a different grade or mixed batches. Moisture, colour or contamination can make material unsuitable for the intended polyester process even when the headline assay looks acceptable. Agree batch sampling and acceptance criteria before dispatch.

Hold suspect bags separately, record their batch markings and compare retained samples with arrival samples. A factory certificate alone does not resolve conflicting test results. Agree the retest method and release decision with your process team.

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.