Sourcing trimethyl phosphate from China

Duty and the residual phosphoric ester line

Read from the UK Trade Tariff on 1 October 2026, heading 2919 covers phosphoric esters and their salts, including lactophosphates, and their specified derivatives. Trimethyl phosphate is not separately named in the supplied lines. The residual line 2919 90 00 90 carries 0% duty for goods from China, with no anti-dumping or countervailing measures and no suspensions recorded. Only this residual line is relevant to the product covered here.

The tariff record attaches export controls on dangerous chemicals and waste. Ask your customs broker to confirm whether either control affects the proposed transaction and what documentation applies. Do this before shipment, particularly if the material is recovered or described as waste.

Confirm the commodity code using the chemical identity, composition and intended presentation, rather than a supplier's abbreviation. The triethyl phosphate guide provides related heading context; its named commodity line should not be copied onto trimethyl phosphate paperwork.

Specify trimethyl phosphate identity and batch quality

Write trimethyl phosphate in full on the purchase specification and distinguish it from trimethyl phosphite and triethyl phosphate. Agree assay, water content, acidity, colour, impurity reporting and test methods. Ask for a batch certificate of analysis and a sample for a trial in the buyer's actual formulation. Agree whether recovered material is acceptable and require disclosure of any added substances.

For imports into Great Britain, confirm with HSE whether your annual imports require UK REACH registration or can be covered by an only representative, and review the site's published chemical guide when planning your arrangements. Registration is per substance, per legal entity. Chemical suppliers, including importers, are responsible for classification. Substances and mixtures must be correctly labelled and packaged before supply. A safety data sheet is required when a hazardous chemical is supplied for workplace use.

Worked duty example

Illustrative example, not a quote: Drums of trimethyl phosphate for a small formulation batch, illustrative only under 2919 90 00 90, invoiced at £2,500 free on board, with £980 of freight and insurance to the UK. The customs value is £3,480. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,480, so it is £696. 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

Identity: match the full chemical name and batch reference across the order, drum labels, certificate of analysis and safety data sheet; investigate any reference to phosphite or triethyl phosphate.

Assay and impurities: test a representative batch sample against the agreed specification and compare the results with the supplier's certificate.

Water, acidity and appearance: measure water and acidity using the agreed methods; check colour, haze and sediment against the approved sample.

Drums and records: check closures, seals, leakage and batch traceability on arrival; retain photographs and sample records for the quality inspection process.

What goes wrong

A shortened product name can conceal a different phosphate ester or a phosphite. A certificate showing assay alone can leave water, acidity and relevant impurities unchecked. These are reasons to agree the full specification and test a sample before accepting a batch for production.

A passing sample does not establish that the delivered drums contain the same material. Match the shipment to its batch certificate, investigate damaged seals or conflicting labels, and hold disputed material apart until identity and quality checks resolve the discrepancy.

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.