Sourcing polythene aprons from China
Disposable polythene aprons from China have a 6% base UK duty, with a 0% suspension for qualifying disposable plastic protective aprons. For aprons supplied as personal protective equipment, check conformity marking, the declaration and English instructions. Cambridge China Bridge sources disposable polythene aprons.
Apron duty and the protective apron suspension
Read from the UK Trade Tariff on 4 October 2026, heading 3926 covers other articles of plastics. Its apparel and clothing accessories line, 3926 20 00 00, is the relevant line to check for disposable polythene aprons. The table repeats this line for different packing formats; these are not separate tariff classifications.
The supplied tariff record shows 6% duty for goods from China and a 0.00 % autonomous tariff suspension whose description expressly includes disposable protective aprons made of plastic. It excludes mixtures, preparations or products made up of different components containing the listed products. This line has no listed anti-dumping or countervailing duty and no attached import controls. Confirm that the actual apron meets the suspension description.
Give your customs broker the material specification, sample photographs and intended use. Confirm the code and suspension treatment before ordering through the commodity code guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Disposable polythene aprons, flat packed | 3926 20 00 00 | 6% | None |
Specify film, coverage and intended protection
Specify polythene grade, film thickness and tolerance, apron width and length, neck opening, tie length, colour and packing format. Agree the pack count and how rolled aprons separate at the perforation. Retain an approved sample and record which material and colour were used.
Describe the intended task and any claimed protection against splashes or other hazards. For aprons supplied as personal protective equipment in Great Britain, most new products must carry UKCA or CE marking, a declaration of conformity and English instructions. Importers must provide their name, registered trade name or registered trademark and postal address on the equipment, subject to the exceptions in the official guidance.
Ask for documents matching the actual apron rather than an unrelated glove or coverall. Agree checks through testing and certification. For related protective clothing, see disposable nonwoven coveralls.
Worked duty example
Illustrative example, not a quote: Illustrative order of 50,000 disposable polythene aprons; confirm suspension eligibility before calculating duty under 3926 20 00 00, invoiced at £2,018 free on board, with £600 of freight and insurance to the UK. The customs value is £2,618. Duty at 6% is £157.08. Import VAT at 20% is charged on the customs value plus duty, £2,775.08, so it is £555.02. Import taxes total £712.10; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £157.08 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Film: measure thickness across sampled aprons and compare with the agreed tolerance; inspect for pinholes, contamination and uneven film.
Fit: check coverage, neck opening and tie length against the approved sample; try tying the apron and moving in it.
Separation: pull aprons from each packing format and check that perforations release without tearing the apron or ties.
Packing: count sampled packs, compare labels and product identity with the order, and check cartons for moisture or crushing. Use the quality inspection guide to plan checks.
What goes wrong
Thinner film can look acceptable when folded but tear at the neck opening or ties during use. Poor perforations split the apron instead of releasing it from the roll. Inspect opened packs and test wearing and dispensing against the retained sample.
A supplier may offer generic protective equipment paperwork that describes a different product or material. Match the documents to the ordered apron and resolve unsupported protection claims before printing labels. Do not assume that every disposable apron qualifies for the protective apron duty suspension.
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 polythene aprons from China?
The base rate under 3926 20 00 00 is 6%. The tariff record lists a 0.00 % suspension for qualifying disposable plastic protective aprons. Confirm eligibility; no anti-dumping or countervailing duty is listed.
Do disposable polythene aprons need CE or UKCA marking?
For aprons supplied as personal protective equipment in Great Britain, most new products must be UKCA or CE marked and supplied with a declaration of conformity and English instructions.
What should I specify when buying disposable aprons?
Specify polythene grade, film thickness and tolerance, coverage, neck opening, tie length, colour, pack count and dispensing format. Approve a sample that matches the intended task.
How do I check apron quality on arrival?
Open sampled packs, measure film and dimensions, inspect for pinholes, test ties and roll perforations, and count contents. Compare the goods and labels with the approved sample and order.