Sourcing cross-linked PE foam from China
Cross-linked polyethylene foam sheets from China normally carry 6% UK duty, with no anti-dumping or countervailing measure recorded. Confirm the material, sheet construction and ozone-depleting-substance control before shipment; listed suspensions do not cover ordinary polyethylene foam. Cambridge China Bridge sources cross-linked polyethylene foam sheets.
Duty on cross-linked polyethylene foam sheets
Read from the UK Trade Tariff on 19 October 2026, heading 3921 covers other plastic plates, sheets, film, foil and strip. Ordinary cross-linked polyethylene foam sheets are a candidate for 3921 19 00 99, the residual cellular-plastics line. The table shows product variants using that same line, rather than separate tariff subdivisions.
The supplied tariff record gives 6% duty for goods from China and records no anti-dumping or countervailing measure on this line. Its listed suspensions concern specified silicone foam, microporous films and dialysis-filter material, rather than ordinary cross-linked polyethylene foam sheets. The tariff attaches a restriction on entry into free circulation concerning ozone-depleting substances; ask your customs broker to confirm the declaration requirement for your goods.
Confirm the polymer composition, cellular structure, backing and processing with your broker using our commodity-code guide. Do not transfer a code from an unbacked sheet to a different composite without checking. For the wider heading, see EVA foam sheets.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain cross-linked polyethylene foam sheets | 3921 19 00 99 | 6% | None |
Specify the foam, cross-linking and recovery
Specify polyethylene composition, chemical or irradiation cross-linking, closed-cell structure, density, thickness tolerance, sheet dimensions, colour and surface finish. Identify recycled content and any adhesive or facing separately. Keep an approved sample of the exact grade, rather than accepting a sample described only as packing foam.
Agree how to compare compression recovery, permanent indentation, tear resistance and shrinkage under your intended conditions. For adhesive-backed sheets, identify the adhesive, release liner and receiving surface, and trial the bond on that surface. Ask for the blowing-agent identity and a statement about ozone-depleting substances.
For building insulation, settle the intended application and fire evidence before ordering. Confirm with the relevant authority whether a designated standard applies and what construction-product documentation and marking are required, including whether a declaration of performance and UKCA or CE marking are appropriate. Match evidence to the supplied density, thickness and facing.
Worked duty example
Illustrative example, not a quote: An illustrative container order of plain cross-linked polyethylene foam sheets under 3921 19 00 99, invoiced at £12,000 free on board, with £3,200 of freight and insurance to the UK. The customs value is £15,200. Duty at 6% is £912. Import VAT at 20% is charged on the customs value plus duty, £16,112, so it is £3,222.40. Import taxes total £4,134.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £912 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Dimensions and density: measure across the centre and edges of sheets from different bundles, and compare apparent density with the approved grade.
Cells and recovery: inspect cut edges for uneven cells, voids and hard patches; compare compression recovery and permanent marks with the retained sample.
Surface and backing: check colour, skin, tears and flatness; trial adhesive bonding and inspect liner release where backing is ordered.
Packing and identity: check bundle labels against the ordered grade and batch, photograph crushed corners, and repeat thickness checks after unpacking. Use a written inspection brief.
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What goes wrong
A supplier can substitute non-cross-linked foam or a different polymer blend while keeping the same colour and nominal thickness. The difference may appear only during compression or cutting. Compare the material declaration, cut-cell appearance and recovery with the approved sample before accepting a batch.
Tight packing can leave lasting indentations, uneven sheets can produce poor-fitting inserts, and an adhesive that worked on a clean sample may lift on the actual substrate. Keep packaging, cutting trials and bonding trials in the purchase specification. A report for another grade does not establish the performance of your sheets.
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 cross-linked polyethylene foam sheets from China?
The supplied tariff record gives 6% for 3921 19 00 99, with no anti-dumping or countervailing measure recorded. Its listed suspensions do not cover ordinary cross-linked polyethylene foam sheets.
Can I use the supplier's commodity code?
Treat it as a starting point. Give your broker the polymer composition, cell structure, backing and processing details so the code reflects the actual sheets.
Do these sheets need an ozone-depleting-substance licence?
The tariff attaches an ozone-depleting-substance restriction. Confirm its application with your broker; importing ozone-depleting substances into Great Britain requires a licence.
How do I check cross-linked foam quality?
Compare density, thickness across the sheet, cut-cell appearance and compression recovery with an approved sample. Trial cutting and any adhesive backing in the intended application.