Custom plastic parts and articles from China

6% on heading 3926

Read from the UK Trade Tariff on 29 September 2026, every line of heading 3926 in the table below carried 6% on goods from China, with no anti-dumping duty. Heading 3926 is the residual heading for articles of plastics not covered elsewhere: office supplies, clothing accessories, furniture fittings, ornaments and, under 3926 90 97 90, most general-purpose moulded parts, clips, covers and housings. The suspensions on some lines are limited to named products.

At 6%, heading 3926 is one of the more expensive headings for manufacturers buying components, so it is worth checking whether a part belongs there at all.

Parts made for a machine or vehicle are usually classed elsewhere

Note 2 to Chapter 39 says the chapter does not cover, among other things, articles of Section XVI (machines and mechanical or electrical appliances), parts of aircraft or vehicles of Section XVII, articles of Chapter 90 such as optical elements, and articles of Chapter 94 such as furniture and lighting fittings. A moulded plastic part made to fit a particular machine, appliance, vehicle or luminaire is therefore normally classified with that product's parts, not under 3926.

The duty difference can be large. Many machinery and electrical parts headings carry 0% or 2%, against 6% under 3926; see the machine guides such as control panels or air compressors for examples. The reverse also applies: a generic clip or cover sold loose is 3926. On a repeat order, send HMRC the drawing and a sample and apply for an Advance Tariff Ruling, which is legally binding; see the commodity code guide.

Substances, food contact and packaging

Under Article 33 of UK REACH, a supplier of an article containing a substance of very high concern on the candidate list above 0.1% by weight must give the recipient enough information for safe use, including at least the substance name. Ask the moulder for a declaration against the current candidate list for the resin, colour masterbatch and any additives, and for test reports where plasticisers or flame retardants are used.

Plastic parts that touch food need food contact compliance; see food contact materials. Plastic packaging components may bring Plastic Packaging Tax and packaging EPR obligations.

Tooling, first article and inspection

Agree who owns the mould, where it is kept and what happens to it if you move supplier, before paying for tooling; see injection moulds and tooling. Approve a first article against the drawing with a dimensional report, and fix the resin grade and supplier, colour reference and any texture in the specification, because resin substitution is the commonest cause of brittle or discoloured parts.

On bulk, check critical dimensions, flash and sink marks, colour against the approved sample, and fit with mating parts. Quality inspection covers the stages, and making bulk production match the sample covers holding the factory to it.

Worked duty example

Illustrative example, not a quote: 50,000 moulded plastic clips sold loose under 3926 90 97 90, invoiced at £10,000 free on board, with £600 of freight and insurance to the UK. The customs value is £10,600. Duty at 6% is £636. Import VAT at 20% is charged on the customs value plus duty, £11,236, so it is £2,247.20. If the same clips were parts classified with a machine at 0%, the duty would be nil. The import duty and VAT guide explains each step.

Related guides and how we help

For related products see injection moulds and tooling, plastic film and sheet, O-rings, gaskets and end caps and custom metal components.

Cambridge China Bridge checks moulders in China, manages first-article approval and inspects before shipment; see our service for manufacturers, product development, or send a procurement brief.