Sourcing crinkled kraft cushioning paper from China

Duty on crinkled kraft cushioning paper

Heading 4808 covers corrugated, creped, crinkled, embossed or perforated paper and paperboard in rolls or sheets, excluding paper of heading 4803. Crinkled kraft cushioning paper belongs within the kraft paper line, 4808 40 00 00. The table shows product variants sharing that line, rather than separate tariff entries.

Read from the UK Trade Tariff on 30 September 2026, the relevant line carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control.

Confirm the commodity code using the fibre description, crinkled construction and imported form. This guide concerns cushioning paper supplied in rolls or sheets. For the wider heading, see crepe paper rolls from China.

Specify the crinkle and packing performance

Specify the fibre mix, grammage, colour, roll width, usable length, core dimensions and winding direction. For sheets, agree dimensions and pack quantity. Describe the crinkle profile and whether dimensions are measured relaxed or stretched. Approve a sample using your actual carton and product, checking tearing, wrapping, cushioning and movement after handling.

For virgin-fibre paper placed on the GB market, confirm with the Office for Product Safety and Standards whether the UK Timber Regulations apply and what fibre-source due diligence is needed. Ask for pulp origin, tree species and country of harvest. Confirm with the relevant environmental regulator whether packaging supplied in the UK brings packaging extended producer responsibility reporting obligations for your business.

Packaging must meet the minimum weight and volume needed to keep the product safe and hygienic. Agree the paper quantity through packing trials, recording whether the crinkles retain their cushioning after compression rather than simply adding more paper.

Worked duty example

Illustrative example, not a quote: Illustrative small-business order of palletised crinkled kraft cushioning rolls; FOB and freight values are illustrative under 4808 40 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: compare grammage, fibre declaration, colour and crinkle profile with the approved sample; check for dust, contamination and unwanted odour.

Dimensions: measure usable width and sheet size, verify roll length, and check cores, winding and any perforation spacing against the order.

Cushioning: pack the actual product, compress the paper and check for flattening, tearing, exposed contact points and movement inside the carton.

Arrival condition: inspect wrapping and pallet corners for moisture, crushed rolls and staining; unwind samples from different packs. Agree the checks through quality inspection.

What goes wrong

A sample can feel springy while production paper flattens under load. Changes in grammage, fibre mix or crinkle profile can alter packing performance. Overstretched paper loses bulk, while weak paper tears during wrapping. Keep an approved sample and compare production using the same packing method.

Damp paper, crushed roll edges and tight winding can cause feeding problems and inconsistent cushioning. Shade variation and loose dust can spoil presentation or mark the packed goods. Record defects by pack and batch before mixing incoming stock with accepted material.

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.