How to export plastic films from the UK to China
For plastic films, match the material and structure to a Chinese tariff line, agree the import route and calculate landed cost before quoting. Agricultural film needs a separate VAT check. Cambridge China Bridge’s own staff in China find and check Chinese importers and distributors for UK brands.
Choose the route for plastic films, sheets and tapes
Agree the material, structure and use with your importer before choosing a Chinese tariff line and shipment route. GACC Decree 280 concerns overseas food manufacturers, so its food-manufacturer registration does not apply. The largest listed UK export line is cellular plastic sheet, film and strip under HS 39211900: £20.6m in 2025, a code total rather than sales of one product.
UK exports under HS 3919-3921 (27 subheadings): HMRC recorded £104.5m of UK goods exports to mainland China under 27 HS6 subheadings in 2025 (2024: £111.9m, -6.6%). Exports to Hong Kong under the same codes were £10.8m.
Price against the Chinese tariff line
The listed Chinese lines carry MFN rates of 6.5%, 9% or 10%. The examples below show why one duty assumption cannot cover the whole range. Confirm the line for your exact film with the importer’s customs broker before agreeing a price: duty and import VAT add to landed cost and shape the importer’s offer.
The VAT Law sets a standard import rate of 13%, with agricultural film included in the 9% list. The applicable rate depends on whether your film qualifies. Import VAT is calculated on customs value plus customs duty plus consumption tax, multiplied by the applicable VAT rate. The importer’s customs broker or adviser confirms whether consumption tax applies to this product.
| Chinese tariff line | Rate |
|---|---|
| 39191099 | 6.5% |
| 39201090 | 6.5% |
| 39206900 | 10% |
| 39211910 | 9% |
| 39211990 | 6.5% |
Prepare the UK export declaration
Find the correct UK commodity code for each film specification. Exports from England, Scotland or Wales need an EORI starting GB and an online export declaration. Give the declarant the code, value, weight, packaging, destination, transport details, and invoice and packing list references. The carrier needs the invoice and any applicable export licences or certificates. Keep the product description consistent with the specification your importer uses to identify the Chinese tariff line.
Use cross-border retail only for eligible films
The cross-border e-commerce retail import list partially covers this range: Chinese lines 39191099, 39199090, 39201090, 39204300, 39204900 and 39206200 are listed. The entry for 39204900 is limited to household cling film. Check the exact line and remark before planning a retail offer; another film’s inclusion on the list is no basis for treating yours as eligible.
Listed goods imported through bonded 1210 or direct 9610 retail channels are supervised as personal-use articles. First-import licence, registration and filing requirements are not applied, subject to epidemic-area suspensions and emergency risk handling. The overseas seller carries primary responsibility for quality and safety and must appoint a mainland-registered company to register with customs, declare truthfully and share civil liability.
The limits are RMB 5,000 per transaction and RMB 26,000 per person annually. Before ordering, consumers must accept a notice explaining possible differences from Chinese standards, possible absence of a Chinese label with an online Chinese e-label available, and the personal-use restriction against resale. This route therefore needs a consumer retail plan rather than a distributor’s resale order.
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Find and check the Chinese importer
Assess a prospective importer against the film specification, intended application and proposed import route before discussing stock commitments. Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached your brand, our staff in China check that company before stock is sent or anything is signed.
We prepare registration and label work with licensed partners in China. The regulated roles stay with licensed partners in China, including the importer of record and, where required, a cross-border e-commerce agent; the brand’s own filings stay the brand’s. We check with licensed partners. Use our export-to-China service to arrange importer checks and discuss the work your film requires.
Frequently asked questions
What duty applies to UK plastic films in China?
The listed Chinese tariff lines carry MFN rates of 6.5%, 9% or 10%. For example, 39201090 is 6.5%, while 39206900 is 10%. Match your film to the exact Chinese line before pricing.
Is import VAT always 13% for plastic film?
The standard import VAT rate is 13%, but agricultural film is in the 9% list. The importer’s customs broker should confirm the treatment of your specific film.
Can I sell plastic film through cross-border e-commerce?
Only part of the range is listed. Chinese line 39204900 is restricted to household cling film. Eligible retail imports are for personal use and may not be resold.
Does my film factory need GACC food registration?
GACC Decree 280 covers overseas food producers, processors and storage enterprises. Its food-manufacturer registration does not apply to plastic film.