Cotton linters and plant products from China
Cotton linters, the short fibres left on cottonseed after ginning, and other vegetable products not elsewhere specified from China pay 0% UK duty on all 3 lines of heading 1404, with no anti-dumping duty. Linters are bought for cellulose, paper and pulp by cut, cellulose content, trash and moisture, so specify and test them.
Cotton linters and other vegetable products not elsewhere specified from China pay 0% UK duty. Cellulose content, trash and moisture checks explained.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 1404 covers vegetable products not elsewhere specified or included. All 3 lines carried 0% on goods from China, with no anti-dumping measure: cotton linters (1404 20 00 00), betel leaves (1404 90 00 10) and other (1404 90 00 90).
Raw cotton fibre is heading 5201, and cotton waste 5202, so confirm the commodity code from the product and its processing.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Cotton linters | 1404 20 00 00 | 0% | None |
| Betel leaves | 1404 90 00 10 | 0% | None |
| Other vegetable products | 1404 90 00 90 | 0% | None |
Plant health and use
Plant products can fall under GB plant health import controls depending on the product and its processing, so check the GOV.UK guidance on importing plants and plant products from non-EU countries before shipping any unprocessed vegetable material.
Specifying linters
Specify cut (first, second or mill run), fibre length, alpha-cellulose content, trash and seed-coat content, ash, moisture, colour, and bale weight and wrapping.
Worked duty example
Take a hypothetical order of 50 tonnes of first-cut cotton linters in bales, entered under 1404 20 00 00: £36,000 free on board plus £4,200 of freight and insurance gives a customs value of £40,200. Cotton linters carry no duty, so import VAT of 20% on £40,200, £8,040, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Step by step: UK import duty and VAT.
Inspection checklist
Quality: check alpha-cellulose, ash, trash and moisture results per lot, and test a sample.
Bales: check weight, wrapping, contamination and signs of damp or mould.
Documents: keep lot certificates and plant health documents where required.
What goes wrong
Linter orders fail on trash, moisture and mixed cuts. Seed-coat fragments and trash lower cellulose yield, damp bales mould, and cuts are mixed so fibre length varies.
Test lots and inspect bales before loading. See our quality inspection guide.
Cambridge China Bridge sources cotton linters for UK cellulose and speciality paper makers, checking the delinting and baling operation first. See factory verification.
Frequently asked questions
What is the UK import duty on cotton linters from China?
Read from the UK Trade Tariff on 27 September 2026, cotton linters under 1404 20 00 00 carried 0% from China.
Is raw cotton in heading 1404?
No. Raw cotton is heading 5201 and cotton waste 5202.
What decides linter quality?
Cut, alpha-cellulose content, trash and moisture.
Do plant health rules apply?
They can, depending on the product and processing, so confirm before shipping.