Sourcing EVA foam sheets from China
EVA foam sheets from China under 3921 19 00 99 carry 6% UK duty, with no anti-dumping or countervailing duty recorded. The listed suspensions are for specified other materials, not ordinary EVA sheets. Consumer products sold in Great Britain must be safe in normal or reasonably foreseeable use. Cambridge China Bridge sources EVA foam sheets.
EVA sheets: 6% duty
Read from the UK Trade Tariff on 19 October 2026, heading 3921 covers other plastic plates, sheets, film, foil and strip. Ordinary cellular EVA sheet is a candidate for 3921 19 00 99, the residual line for other cellular plastics. The table shows purchasing variants sharing that line, rather than separate tariff categories. See the wider foam sheet and laminates guide.
The supplied tariff facts record 6% duty from China and no anti-dumping or countervailing measure on this line. Its suspensions concern specified silicone foam, microporous films and filter strip, rather than ordinary EVA sheet. The UK Trade Tariff also attaches a restriction on entry into free circulation concerning ozone-depleting substances. Ask the factory for blowing-agent information and have your customs broker confirm the applicable declaration and requirement before shipment.
Give your broker the polymer composition, cellular structure, photographs and details of any backing or lamination. Confirm the commodity code before ordering, particularly for composites or products cut into finished shapes. The illustrative order values are not a quotation; see UK import duty and VAT for the calculation method.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain EVA foam sheets, other cellular plastics | 3921 19 00 99 | 6% | None |
Specify the foam and its intended use
Specify ethylene-vinyl acetate composition, any polyethylene blend, virgin or recycled content, density, hardness and the agreed hardness test method. State sheet dimensions, thickness tolerances, cell structure, surface texture, colour reference and acceptable odour. Keep an approved sample from the actual formulation.
For adhesive-backed material, specify adhesive, release liner and the surface it will bond to. Trial cutting, compression recovery and bonding using your production process. REACH restrictions can limit, ban or set conditions on substances; ask for formulation-specific evidence on additives and pigments rather than accepting a generic compliance statement.
State whether the sheets are industrial stock or intended for consumer craft use, so the safety review addresses the actual application.
Worked duty example
Illustrative example, not a quote: Illustrative order of bundled EVA foam sheets for a packaging converter under 3921 19 00 99, invoiced at £12,000 free on board, with £3,200 of freight and insurance to the UK. The customs value is £15,200. Duty at 6% is £912. Import VAT at 20% is charged on the customs value plus duty, £16,112, so it is £3,222.40. Import taxes total £4,134.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £912 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Dimensions: measure thickness across each sampled sheet, check width and length, and look for curl, crushed edges and uneven surfaces.
Foam performance: compare density and hardness with the approved specification, then check compression recovery and cutting behaviour.
Colour and finish: compare batches with the approved sample under consistent lighting; check specks, surface skin, embossing and persistent odour.
Backing and packing: trial adhesion on the intended surface, check liner release and inspect bundles for pressure marks. Record batch identities during quality inspection.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A sheet can match the sample colour while differing in density, hardness or compression recovery. Thickness variation can leave packaging inserts loose or too tight. Changing the blend or recycled content can alter cutting behaviour and odour, so require approval before formulation changes.
Tightly strapped bundles can arrive with lasting dents or curled sheets. Adhesive can peel from the intended surface even when it grips the sample board. Agree packing and application trials before production, and keep a retained sample for comparison with arrivals.
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.
Frequently asked questions
What is the UK import duty on EVA foam sheets from China?
The supplied tariff facts show 6% for 3921 19 00 99, with no anti-dumping or countervailing duty recorded. Confirm that your sheet belongs on this line.
Do EVA sheets qualify for the listed duty suspension?
Ordinary EVA sheets are not the specified silicone foam, microporous films or filter strip described in the suspensions for this line. Budget for 6% unless your broker confirms applicable relief.
What should I specify for EVA packaging inserts?
Specify composition, density, hardness and test method, thickness tolerance, compression recovery and cutting behaviour. Trial the sheet with the intended packed product.
What should I check on arrival?
Check dimensions, density, hardness, colour, odour, curl and pressure marks against the approved sample. For backed sheets, check liner release and adhesion on the intended surface.