Sourcing dry-film photoresist sheets from China

UK duty on dry-film photoresist sheets

Read from the UK Trade Tariff on 4 October 2026, heading 3701 covers sensitised, unexposed photographic plates and film in the flat, excluding paper, paperboard and textile materials. For dry-film photoresist sheets, the relevant candidate lines are 3701 30 00 00 where any side exceeds 255 mm, and 3701 99 00 00 for other sheets. The table repeats these lines for standard and cut-to-size formats.

Both relevant lines carry 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing measures, suspensions or attached import controls for either line. These tariff entries do not settle the chemical safety assessment for your particular formulation.

Give your broker the layer construction, composition, intended use and sheet dimensions to confirm the commodity code. Film supplied in rolls falls under a different heading, as explained in the wider photographic film guide.

Specify the resist and the processing window

Specify sheet dimensions, resist thickness and tolerance, carrier and removable cover layers, and whether the resist is positive or negative working. Agree the substrate, laminator settings, exposure source, developer and stripping process. Ask the factory for a technical data sheet and approve samples using your actual production process.

Ask a chemical safety adviser to assess the composition and supply form. Substances in articles may require UK REACH registration if intended to be released during use. Where the product is supplied as a substance or mixture, correct labelling and packaging are required before sale in Great Britain. A hazardous chemical supplied for workplace use requires a safety data sheet.

Worked duty example

Illustrative example, not a quote: Illustrative order: 255 large-format dry-film photoresist sheets; FOB and freight values are illustrative under 3701 30 00 00, invoiced at £3,000 free on board, with £255 of freight and insurance to the UK. The customs value is £3,255. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,255, so it is £651. 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

Dimensions and layers: check cut size, thickness uniformity, clean edges and separation of the removable cover without damaging the resist.

Process trial: laminate samples onto your substrate, expose your test pattern, develop and inspect adhesion, cleared areas, fine features and resistance to your etching or plating process.

Batch and condition: match pack labels to batch records; check expiry dates, scratches, creases, trapped particles and sheets sticking together.

Packaging: check light-protective packs are sealed, cartons are dry and storage instructions match the agreed handling plan. Use the inspection guide to document acceptance.

What goes wrong

A film that works in the factory's demonstration can fail on your copper surface, laminator or exposure source. Bubbles and weak adhesion leave broken tracks or lifted edges; incomplete development leaves residue, while excessive development damages the intended pattern. Keep an approved sample and a written process record for comparison.

Heat, light exposure and ageing can change performance before delivery. Agree remaining shelf life and storage conditions, retain sealed batch samples, and test arrival stock before releasing it to production. A change of formulation, carrier or protective layer should trigger a fresh process trial.

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.