Sourcing BOPET polyester film from China

Usually 6%, with narrowly defined exceptions

Read from the UK Trade Tariff on 30 September 2026, heading 3920 covers non-cellular plastic plates, sheets, film, foil and strip, without reinforcement, lamination, support or similar combination with other materials. BOPET is biaxially oriented polyester film. Its PET composition, thickness, coating and intended use matter for classification. See the wider plastic film and sheet guide.

The supplied PET lines carry standard duties of 0% or 6% for goods from China. Ordinary film under 3920 62 19 99 has a 6% standard rate, with a conditional 0% suspension for specified products. Other listed coated or dyed films also have suspensions. The snapshot lists no anti-dumping or countervailing duty and no attached import controls for these PET lines. Suspension footnotes are incomplete in places, so confirm eligibility before pricing an order.

Do not select a specialist line solely because the film is coated or intended for printing. Match its complete description and any authorised-use conditions; the published wider guide identifies authorised use for 3920 62 12 00. Confirm the commodity code using the material specification, layer construction and intended application.

Specify the film and its converting process

Specify polyester grade, biaxial orientation, thickness tolerance across the web, slit width, core dimensions, roll diameter and winding direction. State whether the film is clear, white, mass-dyed, metallised or coated. Identify the treated face and agree surface-treatment, haze, friction and heat-shrinkage acceptance criteria. Trial a production sample with your ink, adhesive and converting equipment.

For food-contact film, obtain a declaration of compliance and migration results covering the actual film and intended contact conditions. Include coatings and additives in the specification rather than accepting a generic resin report. The food-contact materials guide explains the evidence to request.

Packaging film may bring Plastic Packaging Tax. Whether the roll is a finished packaging component matters; confirm with HMRC or your customs broker how any remaining conversion, including cutting or sealing, affects its treatment. Record the intended conversion and check the Plastic Packaging Tax guide.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of plain BOPET film on rolls under 3920 62 19 99, invoiced at £30,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £32,000. Duty at 6% is £1,920. Import VAT at 20% is charged on the customs value plus duty, £33,920, so it is £6,784. Import taxes total £8,704; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,920 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Gauge and optics: measure thickness across unwound film and along sampled rolls; compare width, haze, clarity and visible contamination with the approved specification.

Surface and coating: identify the treated face, check wetting and print adhesion, and inspect metallisation or barrier coatings for scratches, pinholes and uneven coverage.

Winding and transit: inspect for telescoping, wrinkles, blocking, crushed cores and damaged edges; compare roll weights and labels with the packing list.

Batch evidence: match roll identifiers to production records and, for food-contact stock, the declaration and migration reports. Use an agreed inspection brief.

What goes wrong

A sample prints well but production film arrives with weaker surface treatment or the treated face wound the wrong way. Uneven gauge causes unstable web tension, while excessive winding pressure creates blocking or wrinkles. Test unwound production film rather than approving only a neatly cut sample.

A coating description is mistaken for proof of suspension eligibility, or a food-contact report covers uncoated resin rather than the supplied film. Keep customs classification evidence separate from converting trials, and check that both describe the delivered grade.

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.