Sourcing coated SBS board from China
Coated solid bleached sulphate board from China carries 0% UK duty across the relevant heading 4810 lines. The GB importer first placing virgin-fibre board on the market should confirm timber due-diligence requirements with OPSS; food-packaging grades also need food-contact evidence. Cambridge China Bridge sources coated solid bleached sulphate board.
Zero duty on the relevant board lines
Heading 4810 covers paper and board coated with kaolin or other inorganic substances, with no other coating, supplied in rolls or rectangular sheets. This guide concerns coated solid bleached sulphate board, often called SBS. The table gives candidate tariff descriptions rather than interchangeable codes; match the actual fibre composition, coating and layer construction.
Read from the UK Trade Tariff on 1 October 2026, all the listed candidate lines carried 0% duty for goods from China. The supplied tariff data records no anti-dumping or countervailing duty, suspensions or attached import controls for these lines. Import VAT is separate from customs duty.
The bleached kraft branches require uniform bleaching throughout the mass and more than 95% chemical-process wood fibres by total fibre weight. Other branches distinguish multi-ply construction, coating, grammage and brightness. Ask the mill for the supporting specification and confirm the commodity code. See the wider coated folding boxboard guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Uniformly bleached chemical-fibre kraft board, kaolin-coated, over 150 g/m² | 4810 32 10 00 | 0% | None |
| Uniformly bleached chemical-fibre kraft board, other inorganic coating, over 150 g/m² | 4810 32 90 00 | 0% | None |
| Other coated multi-ply board, each layer bleached | 4810 92 10 00 | 0% | None |
| Other kaolin-coated bleached board, 70–400 g/m², brightness over 84, with exclusions | 4810 99 10 20 | 0% | None |
| Other kaolin-coated bleached board outside the preceding specification | 4810 99 10 80 | 0% | None |
Specify the bleached fibre and converting performance
Specify bleached chemical wood pulp throughout the board, the declared fibre mix and layer construction, coating material and coated faces. Agree grammage, thickness, moisture, brightness, shade and bending stiffness in both directions. State sheet dimensions and grain direction, or reel width, diameter and core size. Approve samples using your intended print, crease and folding process.
Virgin-wood-fibre paperboard falls within the UK Timber Regulations. The business first placing it on the GB market should confirm with OPSS the applicable due-diligence requirements and the fibre-source information needed, including species and country of harvest. Obtain mill and pulp-source records before ordering.
For food packaging, the board must meet the food-contact general requirements on manufacture and substance transfer. Specify the intended food, contact conditions and subsequent printing or coating. Ask for grade-specific compliance evidence and suitable migration tests through testing and certification.
Worked duty example
Illustrative example, not a quote: Illustrative order: 60 tonnes of coated solid bleached sulphate board in sheets, each layer bleached under 4810 92 10 00, invoiced at £48,000 free on board, with £5,000 of freight and insurance to the UK. The customs value is £53,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £53,000, so it is £10,600. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Identity: compare pallet or reel labels, mill grade and batch records with the order; inspect cut edges for the agreed bleached layer construction.
Physical properties: measure grammage, thickness, moisture and bending stiffness on conditioned samples from different pallets or reels, against the agreed tolerances and mill certificate.
Surface and conversion: compare shade with the approved sample; check coating uniformity, print picking, crease cracking and separation between layers using the intended converting process.
Arrival condition: inspect wrapping, sheet corners, reel ends and cores for damage or dampness; check dimensions, grain direction and flatness before releasing stock to production.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A white coated face can conceal a different fibre mix or layer construction from the ordered grade. Matching grammage alone does not establish matching stiffness or thickness. Weak coating picks during printing, while unsuitable moisture or grain direction causes curl and cracking at the crease.
Keep approved samples and batch test records, and run a print-and-fold trial before bulk acceptance. Record wet wrapping or damaged edges on arrival and separate affected stock. A generic food-contact report should be checked against the actual grade and intended use.
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 coated SBS board from China?
The relevant heading 4810 lines carry 0% duty in the supplied tariff data dated 1 October 2026, with no anti-dumping or countervailing duty recorded. Import VAT is separate.
Which commodity code should I use for coated SBS board?
The trade name alone is insufficient. Match chemical-fibre content, uniform bleaching, coating and layer construction, then any grammage and brightness conditions, to the tariff description.
Do UK Timber Regulations apply to bleached paperboard?
For virgin-wood-fibre board, ask OPSS to confirm the due-diligence requirements for the importer first placing it on the GB market, including what information is needed on the fibre source, species and country of harvest.
Can coated SBS board be used for food cartons?
Only use a grade supported for the intended food-contact application. Ask for grade-specific compliance evidence and migration tests relevant to the food and contact conditions.