Sourcing artificial Christmas trees from China
Artificial Christmas trees of non-glass materials from China pay 2% UK duty under 9505 10 90 00, with no trade remedy in the supplied tariff snapshot. Consumer trees sold in Great Britain must be safe in normal or reasonably foreseeable use. Cambridge China Bridge sources artificial Christmas trees.
Duty on artificial Christmas trees
Heading 9505 covers festive articles, including articles for Christmas festivities. Non-glass artificial Christmas trees are the focus here. Read from the UK Trade Tariff on 30 September 2026, the supplied line 9505 10 90 00 carries 2% duty for goods from China, with no anti-dumping or countervailing duty and no suspension recorded. The table shows purchasing variants sharing that code, rather than separate tariff lines.
The tariff attaches an import control on cat and dog fur. Imports and exports of that fur and products made from it are banned, so exclude it from any decorative trim. The snapshot also lists cat and dog fur export control and a DCMS Export Licence measure. Ask your customs broker to confirm the declarations relevant to your goods; an export measure should not be treated as an import licence.
Confirm the finished product's commodity code, particularly where lights or other equipment are integrated. For the broader artificial greenery range, see artificial flowers and plants. Include import VAT at 20% when budgeting and use UK import duty and VAT for the calculation. For topiary, see our artificial topiary tree sourcing guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Unlit artificial Christmas trees of plastic | 9505 10 90 00 | 2% | None |
Specify the branches, silhouette and stand
Specify moulded plastic needles, cut plastic film needles or the agreed mixture, together with colour, assembled height, widest branch spread and foliage density. Define whether branches are hinged or fitted individually, how trunk sections connect, and whether the stand is included. Approve a fully assembled sample after shaping the branches, and retain it as the production reference.
For flocked trees, agree coverage, colour and acceptable shedding using a physical sample. Ask for evidence supporting any flame resistance claim for the actual foliage and flocking combination. Consumer products supplied in Great Britain must be safe in normal or reasonably foreseeable use. For pre-lit models, arrange a separate assessment of the complete electrical assembly before ordering; where electrical equipment safety rules apply, instructions must be in easily understandable English.
Worked duty example
Illustrative example, not a quote: 700 unlit artificial Christmas trees, illustrative order under 9505 10 90 00, invoiced at £30,000 free on board, with £5,000 of freight and insurance to the UK. The customs value is £35,000. Duty at 2% is £700. Import VAT at 20% is charged on the customs value plus duty, £35,700, so it is £7,140. Import taxes total £7,840; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £700 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Assembly: fit trunk sections and branches, check hinge movement and locking, and follow the supplied assembly instructions without factory assistance.
Stability: check the stand sits flat, secures the trunk and supports the shaped tree with the intended decorations; inspect exposed wire ends and sharp edges.
Foliage: compare branch spread, density, colour and flocking with the approved sample; check for bare patches, loose needles and shedding after unpacking.
Packing: check stand parts and fixings are present, protect branch tips and trunk joints, and reassemble trees taken from shipping cartons during inspection.
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What goes wrong
A photograph can hide sparse foliage, an undersized stand or a tree that needs extensive shaping. Compare the sample and production trees after the same assembly and shaping process. Record branch construction and material choices in the order so a factory cannot silently replace moulded needles with cut film.
Flocking can rub off in transit, hinges can bend and trunk joints can loosen after repeated assembly. Inspect unpacked trees and retain arrival photographs before redistributing stock. For pre-lit versions, check cable routing through moving branches and joints rather than accepting a lighting component report as evidence about the assembled tree.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on artificial Christmas trees from China?
The supplied tariff snapshot gives 2% for non-glass Christmas articles under 9505 10 90 00, with no anti-dumping or countervailing duty or suspension recorded. Confirm the code for your finished tree.
What should I specify before asking a factory to quote?
Specify needle material, assembled height and spread, foliage density, branch attachment, trunk joints, stand and packing. Approve a shaped physical sample rather than relying on catalogue photographs.
How do I check a flocked Christmas tree?
Compare coverage and colour with the approved sample, then check shedding after unpacking and assembly. Ask for supporting evidence before using a flame resistance claim.
Can I treat a pre-lit tree like an unlit tree?
Arrange a separate assessment of its complete electrical assembly and confirm classification. Where electrical equipment safety rules apply, instructions must be in easily understandable English.