Sourcing disposable paper food trays from China
Disposable paper food trays from China carry 0% UK duty across the relevant paperboard, bamboo-paper and moulded-pulp lines. Food-contact materials must be safe for their intended use, and plastic-lined trays need an England supply-rule check. Cambridge China Bridge sources disposable paper food trays.
Zero duty on the relevant tray lines
Heading 4823 covers shaped paper and paperboard articles, including trays, and moulded or pressed paper-pulp articles. Ordinary paperboard food trays, bamboo-paper trays and moulded-pulp trays have different commodity lines. The table separates coated and uncoated paperboard trays for purchasing purposes; they share a code rather than separate tariff lines.
Read from the UK Trade Tariff on 4 October 2026, the selected lines carried 0% duty for goods from China, with no anti-dumping or countervailing duty, suspension or attached import control. Import VAT is 20%. The heading's residual other-articles line carries waste controls: if that line is proposed, the importer should confirm the requirement with their customs broker.
Confirm the commodity code using the fibre composition, coating and manufacturing method before shipping. For the wider paper tableware heading, see paper plates from China.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Uncoated paper or paperboard food trays | 4823 69 10 00 | 0% | None |
| Food trays of bamboo paper or paperboard | 4823 61 00 00 | 0% | None |
| Moulded paper-pulp food trays, excluding egg-packing trays | 4823 70 90 00 | 0% | None |
Specify the board, barrier and food use
Specify folded paperboard or moulded pulp, fibre source, board weight, base dimensions, wall height, rim shape and any compartments. Describe the coating, adhesive and printed surfaces. Agree the intended food, serving temperature, contact duration and whether trays will carry oily, wet or acidic food.
Food-contact materials must be safe for their intended use. Ask for the exact material specification and supporting test results covering the finished tray and its intended food conditions. A report for plain board does not establish the suitability of a different coating or adhesive. Arrange testing and certification support before approving production.
In England, restrictions on single-use plastic trays include plastic-coated or lined items. Supply to another business and use as packaging, pre-filled or filled at the point of sale, are exemptions. Check the intended sales route before choosing a lined tray.
Confirm with the relevant authority or your customs broker whether the UK Timber Regulations cover your paper or paperboard trays, whether any exemption applies to bamboo-based or recovered products, and what timber due diligence is required before first placing covered goods on the Great Britain market. Ask for pulp source, species and harvest country. Confirm whether your food packaging creates packaging producer responsibility obligations; check your position using our packaging EPR guide.
Worked duty example
Illustrative example, not a quote: 50,000 disposable paper food trays; illustrative order only under 4823 69 10 00, invoiced at £4,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £5,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,200, so it is £1,040. 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
Shape: check base dimensions, wall height, flatness, fold accuracy and whether nested trays separate cleanly.
Barrier: fill samples with the intended food under the agreed serving conditions; check grease staining, softening, leaks and corner opening.
Finish: check coating continuity, loose fibres, adhesive squeeze-out, print registration and ink rubbing against adjacent trays.
Packing: check tray counts, crushed rims, damp cartons, contamination and batch identification against the approved sample and order.
What goes wrong
Dry-food samples can hide failures with hot, oily meals. Thin board bends when lifted, folded corners leak, coatings crack at creases and nested trays stick together. Test the actual serving use before agreeing the production specification.
A factory may substitute board, coating or adhesive after sample approval. Match production materials and test documents to the approved tray, and compare arrival samples before releasing stock. Keep evidence for any plastic-free or compostable claim rather than relying on the tray's appearance.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on disposable paper food trays from China?
The relevant paperboard, bamboo-paper and moulded-pulp tray lines carry 0% duty, with no anti-dumping or countervailing duty in the supplied tariff data. Import VAT is 20%.
Can I sell plastic-lined paper food trays in England?
Plastic-lined trays fall within the single-use plastic restrictions. Exemptions include supply to another business and trays used as packaging, pre-filled or filled at the point of sale.
What food-contact evidence should I ask the factory for?
Ask for the finished tray's material specification and supporting tests covering your food, temperature and contact duration. Check that coatings, inks and adhesives match the production tray.
How do I check whether paper food trays leak?
Fill samples with the intended food under your agreed serving conditions. Check the base and corners for leaks, grease staining and softening, then lift the loaded tray to check stiffness.