Sourcing creped filter rolls from China

Duty and classification for creped filter rolls

Read from the UK Trade Tariff on 30 September 2026, the relevant lines within heading 4808 carry 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duties, suspensions or attached import controls. The heading covers corrugated, creped, crinkled, embossed or perforated paper and paperboard in rolls or sheets, excluding paper of heading 4803.

For creped filter paper jumbo rolls, distinguish kraft paper under 4808 40 00 00 from other paper under 4808 90 00 00. These are the relevant lines available in the supplied record. Confirm the commodity code using the composition, processing and imported form. For related products within the wider heading, see creped sterilisation paper.

For virgin wood-pulp paper first placed on the Great Britain market, confirm with OPSS whether the UK Timber Regulations apply to your product and what importer due diligence is required on the timber source. Ask for pulp origin, species and country of harvest. Confirm with OPSS whether bamboo-based and recovered waste and scrap products fall outside the applicable paper scope.

Specify filtration performance and reel format

State the intended liquid, operating temperature, filtration method and converting equipment. Specify fibre composition, grammage, thickness, crepe structure, dry and wet tensile strength, permeability and particle retention. Agree test methods and acceptance tolerances with the mill, then trial samples using your liquid and equipment.

Specify reel width, outside diameter, core dimensions, winding direction, splice marking and moisture-resistant wrapping. For food or drink filtration, ask for safety evidence and test results covering the intended contact conditions. Testing should represent the material in use and cover the worst foreseeable conditions.

Worked duty example

Illustrative example, not a quote: Illustrative palletised order of creped filter paper jumbo rolls for a converter under 4808 90 00 00, invoiced at £9,500 free on board, with £2,600 of freight and insurance to the UK. The customs value is £12,100. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £12,100, so it is £2,420. 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

Paper: check grammage, thickness, crepe consistency and visible pinholes across the reel width against the approved sample.

Filtration: compare flow, particle retention, wet strength and fibre shedding against the agreed tests using representative batch samples.

Reels: measure width, diameter and core dimensions; check winding, marked splices, damaged edges and crushed cores.

Arrival: inspect wrapping for water damage, check for odour and contamination, and match reel identifiers to mill batch results. Use the quality inspection guide to prepare the inspection brief.

What goes wrong

A sample can pass a dry handling check yet tear when wet or release fibres into the filtrate. Changes in pulp blend, wet-strength treatment or creping can alter flow and retention. Keep an approved sample and agree that changes to composition or processing need buyer approval.

Uneven winding, projecting reel layers and crushed cores can interrupt unwinding and slitting. Damp wrapping can conceal affected outer layers. Record arrival damage before unpacking, keep suspect reels separate and trial material from the delivered batch before releasing it for conversion.

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.