Sourcing TEAH from China

Listed solution suspended to 0%; standard duty 6%

Read from the UK Trade Tariff on 1 October 2026, heading 2923 covers quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids. Tetraethylammonium hydroxide aqueous solution under 2923 90 00 75 has a standard Chinese-origin duty of 6%, suspended to 0% for the listed specification. The supplied facts record no anti-dumping or countervailing duty.

The listed solution contains 35 % (± 0,5 %) tetraethylammonium hydroxide by weight, with chloride not exceeding 1 000 milligrams per kilogram, iron not exceeding 2 milligrams per kilogram and potassium not exceeding 10 milligrams per kilogram. The suspension excludes mixtures, preparations and products made up of different components containing the substance. The residual line's suspension names other chemicals; it does not provide general relief for tetraethylammonium hydroxide.

The table separates buying variants sharing the same tariff lines. Confirm the commodity code using composition, solvent, concentration and batch analysis before ordering. For the wider heading context, see tetramethylammonium hydroxide.

Specify concentration, impurities and chemical duties

Write tetraethylammonium hydroxide in full on the enquiry and purchase order. Specify aqueous form, concentration by weight, chloride, iron and potassium limits, analytical methods and acceptance criteria. Ask for a batch certificate of analysis showing measured results rather than a generic statement that the product passes. Agree container material, closure, seal and storage instructions with the supplier.

For Great Britain, confirm with HSE the UK REACH position applicable to your annual imports of the substance. Everyone in the supply chain is responsible for correct labelling and packaging before market placement. Review the English safety data sheet against the actual solution and proposed use.

The tariff attaches dangerous-chemical export and waste export controls. HSE states that imports have no prior informed consent notification obligation; listed chemicals nevertheless have annual quantity reporting duties. Ask your customs broker to confirm applicability to the actual shipment. Waste shipment controls apply only to waste; if the material may be waste, confirm the China-to-UK requirements with the broker before shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 kg of aqueous tetraethylammonium hydroxide outside the suspended specification, assuming classification at the standard duty under 2923 90 00 90, invoiced at £2,500 free on board, with £500 of freight and insurance to the UK. The customs value is £3,000. Duty at 6% is £180. Import VAT at 20% is charged on the customs value plus duty, £3,180, so it is £636. Import taxes total £816; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £180 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match the chemical name, solvent, batch number and certificate to the purchase order; distinguish tetraethylammonium hydroxide from tetramethylammonium hydroxide.

Assay: check concentration by weight against the agreed specification using the agreed method; retain a sealed batch sample.

Impurities: check measured chloride, iron and potassium results against the listed tariff limits and your process limits. Use testing and certification support to agree the testing scope.

Packaging: check for leakage, damaged closures and broken seals; match lot labels and hazard information to the English safety data sheet before releasing stock.

What goes wrong

A concentration result alone does not establish that the listed tariff specification is met. Missing impurity results, a certificate covering a different batch, substitution of tetramethylammonium hydroxide, or an undisclosed solvent can undermine acceptance and classification. A generic grade name does not replace measured batch results.

Resolve document discrepancies before loading. On arrival, hold leaking containers and batches with conflicting identity or analysis records for investigation. Agree sampling and release checks using the quality inspection guide.

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.