Sourcing undoped sapphire boules from China
Undoped synthetic sapphire boules from China normally carry 4% UK duty. Relevant corundum rates range from 0% to 4%, but the suspension for smaller material does not cover intact boules on the large-piece line. Confirm purity, physical form and the UK REACH position before ordering. Cambridge China Bridge sources undoped synthetic sapphire boules.
Duty on intact sapphire boules
Read from the UK Trade Tariff on 1 October 2026, heading 2818 covers artificial corundum, aluminium oxide and aluminium hydroxide. For undoped sapphire boules, check 2818 10 19 00 where aluminium oxide content is at least 98.5% and at least 50% of the total weight consists of pieces over 10 mm. The supplied data records 4% duty from China, no anti-dumping or countervailing duty, and no suspension on this line.
Smaller corundum fragments may instead fall under 2818 10 11 99, with a conditional 0% suspension where aluminium oxide exceeds 98.5%; mixtures, preparations and multicomponent products are excluded. The tariff attaches import and export waste controls. Waste shipment controls apply only to waste. For scrap, rejected boules or material supplied for recovery, confirm the China shipment requirements with your customs broker before dispatch.
The table shows buying variants sharing the same tariff line, subject to its composition and size conditions; growth method does not create separate rows in the tariff data. Confirm the commodity code against the supplied material. For other products within this heading, see fused alumina and aluminium hydroxide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Kyropoulos-grown undoped synthetic sapphire boules | 2818 10 19 00 | 4% | None |
Specify usable crystal, orientation and defects
Specify undoped single-crystal sapphire, the growth method, aluminium oxide purity and named impurity limits. Ask the supplier to distinguish deliberately added dopants from residual impurities. Agree the crystal axis, orientation tolerance, verification method and how the orientation mark relates to your cutting drawing.
Define the usable envelope after removing the seed, shoulder, tail and defective regions. State whether dimensions describe the whole grown boule or sound material available for machining. Agree limits for cracks, bubbles, inclusions, twins and internal stress, together with the inspection method and a defect map tied to each boule.
For a new substance import, assess whether UK REACH registration is required. Confirm with HSE how annual import quantities and the material's form affect the registration position. Obtain the supplier's substance identity and composition information before agreeing the order.
Worked duty example
Illustrative example, not a quote: An illustrative trial lot of undoped synthetic sapphire boules for machining under 2818 10 19 00, invoiced at £18,000 free on board, with £2,200 of freight and insurance to the UK. The customs value is £20,200. Duty at 4% is £808. Import VAT at 20% is charged on the customs value plus duty, £21,008, so it is £4,201.60. Import taxes total £5,009.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £808 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Identity: match each boule identifier to its growth record, analysis certificate and agreed impurity limits.
Orientation: verify the marked crystal axis against the agreed measurement report and cutting drawing.
Usable material: measure the agreed sound envelope and examine cracks, bubbles, inclusions and stress using the contracted methods.
Packing: check individual restraint, cushioning and separation; photograph packaging damage and new chips before moving the crystals. Agree the scope of inspection before dispatch.
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What goes wrong
A supplier may quote overall boule dimensions while the buyer expects usable machining stock. Shoulders, seed ends and cracked regions then reduce the available blanks. Put the usable envelope and defect acceptance criteria on the purchase drawing, and require a mapped report rather than relying on an exterior photograph.
An analysis certificate does not establish crystal orientation or freedom from internal defects. Incorrect axis marks can waste an otherwise usable boule, while concealed cracks may appear during cutting. Inspect before machining, retain the identification marks and agree how disputed defects will be assessed.
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.
Frequently asked questions
What is the UK import duty on undoped sapphire boules from China?
The supplied tariff data records 4% for 2818 10 19 00, with no anti-dumping or countervailing duty and no suspension. Confirm that the boules meet this line's composition and size conditions.
Does the corundum duty suspension cover whole sapphire boules?
No suspension is recorded for 2818 10 19 00. The conditional suspension on 2818 10 11 99 concerns smaller material meeting that line's description, rather than intact boules on the large-piece line.
What should I specify when buying undoped sapphire boules?
Specify growth method, purity, impurity limits, crystal orientation, usable dimensions and permitted internal defects. Define the inspection method and require records linked to each boule.
How do I check sapphire boules on arrival?
Match identifiers and certificates, check orientation records, measure the usable envelope and inspect internal defects using the agreed methods. Photograph damaged packing and chipped crystals before machining.