Sourcing diamond lapping films from China

UK duty and backing classification

Read from the UK Trade Tariff on 30 September 2026, heading 6805 covers abrasive powder or grain on textile, paper, paperboard or other backing materials. Diamond abrasive coated on plastic film belongs to the other-materials line, 6805 30 00 00. Sheets, discs, strips and rolls share that line; the table distinguishes formats rather than separate tariff classifications.

The supplied tariff data shows 0% duty on goods from China throughout this heading, with no anti-dumping or countervailing measure and no suspension listed. It attaches both import and export waste controls. For material classified as waste under notification controls, shipment to England requires consent from the authorities involved. Ask your customs broker to confirm the attached import control for any waste shipment from China.

Confirm the backing construction and commodity code before ordering. The abrasive sanding belts guide covers the wider heading. Import VAT is separate from duty; see UK import duty and VAT.

Specify diamond grading and the lapping process

Specify diamond abrasive, nominal particle size in micrometres, the permitted particle distribution and the method used to measure it. Agree whether the diamond is monocrystalline or polycrystalline. Do not approve a grade from its colour alone. State the workpiece material, required finish, lubricant, contact pressure and holder used for the approval trial.

Specify film material and thickness, coating uniformity, sheet dimensions or disc diameter, and plain or adhesive backing. For adhesive versions, agree liner removal, resistance to the intended lubricant and clean release from the holder. Retain an approved sample and compare production material using the same lapping process.

If sold for consumer use in Great Britain, the films fall under the general product safety rules described in the site's sandpaper guide. Businesses selling consumer products must not sell products they know, or should know, are unsafe.

Worked duty example

Illustrative example, not a quote: 40 packs of diamond lapping sheets, illustrative order only under 6805 30 00 00, invoiced at £1,500 free on board, with £80 of freight and insurance to the UK. The customs value is £1,580. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £1,580, so it is £316. 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

Grading: compare the batch's particle grading report with the agreed specification; trial samples for isolated deep scratches.

Film and cutting: check thickness, flatness, dimensions and edge quality against the approved sample.

Coating and adhesion: check bare patches, grain shedding, liner release and attachment after exposure to the intended lubricant.

Arrival and traceability: check creases, trapped dirt, separated grade packs and batch identification. Use the quality inspection guide to agree checks before shipment and on arrival.

What goes wrong

Oversized particles or contamination can leave deep scratches even when the nominal grade is correct. Uneven coating changes removal across the surface, loose diamond contaminates later polishing stages, and curled film prevents even contact. Adhesive can lift in lubricant or leave residue on the holder.

Keep grades separated during storage and trials. Compare batches on the actual workpiece with the approved lubricant and holder, recording the resulting finish and scratch pattern. Agree acceptance criteria before production rather than accepting a supplier's generic polishing demonstration.

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.