Sourcing yellow phosphorus from China
Yellow phosphorus from China has 0% UK duty under the listed suspension, otherwise 4%, with no recorded trade remedy. It is a regulated poison: businesses must report suspicious transactions, thefts and disappearances. Check chemical compliance and specialist handling before shipment. Cambridge China Bridge sources yellow phosphorus.
Yellow phosphorus duty and attached controls
Read from the UK Trade Tariff on 1 October 2026, heading 2804 covers hydrogen, rare gases and other non-metals. Yellow phosphorus falls under other phosphorus, 2804 70 90 00. The China duty is normally 4%, with a listed autonomous suspension to 0%. The suspension excludes mixtures, preparations and products made up of different components containing phosphorus. No anti-dumping or countervailing duty is recorded for this line.
The tariff attaches import waste, export waste and Home Office precursor-chemical controls. For waste from China, ask your broker to confirm import eligibility; notification-controlled waste cannot be shipped until the competent authorities of destination, dispatch and transit have consented. Ask your customs broker to confirm the precursor requirement for yellow phosphorus specifically and any export waste requirement before returning rejected material.
Confirm the substance, composition and suspension eligibility through finding your commodity code. The table contains the yellow phosphorus line only. For red phosphorus and the wider phosphorus comparison, see sourcing red phosphorus.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Yellow phosphorus | 2804 70 90 00 | 4% | None |
Specify phosphorus identity, assay and containment
Specify yellow phosphorus explicitly, also known as white phosphorus. Agree phosphorus assay, moisture and impurity limits, including arsenic and other metals relevant to your process. Ask for a batch certificate of analysis identifying the sampling method and analytical methods. Do not accept a red phosphorus certificate for a yellow phosphorus order.
Agree the protective medium, container material, closures, net phosphorus weight and receiving procedure with a chemical handling specialist. White phosphorus readily catches fire above room temperature. Ask the supplier to document the packaging and handling arrangements before your carrier accepts the consignment.
Chemical importers are responsible for classification. Check the safety data sheet and hazard label against the supplied substance. Confirm your UK REACH registration position with HSE before importing. Confirm with the Home Office whether yellow phosphorus is covered by the regulated-poison rules; businesses must report disappearances, thefts and suspicious transactions involving listed chemicals. Check the applicable poison supply rules before resale.
Worked duty example
Illustrative example, not a quote: Illustrative order: one tonne of yellow phosphorus for a specialist chemical business under 2804 70 90 00, invoiced at £15,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £17,000. Duty at 4% is £680. Import VAT at 20% is charged on the customs value plus duty, £17,680, so it is £3,536. Import taxes total £4,216; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £680 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Identity: match yellow phosphorus on the order, safety data sheet, batch certificate and shipping documents.
Analysis: have a specialist laboratory verify the agreed assay and impurity limits using an agreed sampling procedure.
Containment: check closed containers for damage, leakage, closure integrity and readable batch identification; arrange specialist assessment of any discrepancy.
Receiving: confirm the receiving site accepts the packaging and handling arrangements before dispatch. Include these checks in your inspection brief.
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What goes wrong
A certificate headed simply “phosphorus” can leave the supplied form unclear. An assay without impurity results can also conceal material unsuitable for the intended chemical process. Put the required form, analytical methods and acceptance limits into the purchase specification.
Packaging approval by the supplier does not establish that your carrier or receiving site will accept it. Resolve containment and receiving arrangements before shipment. Keep damaged or leaking containers out of routine inspection and refer them to the chemical handling specialist; do not open containers merely to check their colour.
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 yellow phosphorus from China?
The supplied tariff record shows 4% normally, reduced to 0% by an autonomous suspension for eligible phosphorus. Mixtures and preparations are excluded. No anti-dumping or countervailing duty is recorded.
Is yellow phosphorus the same as white phosphorus?
Yes. Official UK health guidance says white phosphorus is also known as yellow phosphorus. Specify that identity explicitly and do not substitute red phosphorus.
Does yellow phosphorus need UK REACH registration?
Confirm the applicable UK REACH registration requirements with HSE. Confirm coverage for the substance and importing business before ordering.
Should an inspector open yellow phosphorus containers?
Arrange specialist inspection and sampling. Routine arrival checks should cover closed-container condition, labels and documents; do not open containers merely to inspect the colour.