Sourcing EPE foam sheets from China
Expanded polyethylene foam sheets from China normally carry 6% UK duty under 3921 19 00 99, with no trade remedy recorded. Listed suspensions concern other materials. Confirm the blowing agent and the tariff's ozone-depleting-substance control before shipping. Cambridge China Bridge sources expanded polyethylene foam sheets.
6% duty on ordinary expanded polyethylene foam
Read from the UK Trade Tariff on 1 October 2026, heading 3921 covers other plastic plates, sheets, film, foil and strip. Ordinary cellular polyethylene sheets fall within the other cellular plastics line, 3921 19 00 99. The table shows product variants sharing that line, rather than separate tariff subdivisions.
The supplied record gives 6% duty for goods from China and records no anti-dumping or countervailing duty on this line. Its zero-duty suspensions describe specified silicone foam, microporous films and filter strip, rather than ordinary expanded polyethylene foam sheets. It also attaches a restriction on entry into free circulation concerning ozone-depleting substances. Confirm the requirement for your Chinese shipment with your customs broker.
Give the broker the polymer composition, cellular structure, sample photographs and details of any facing, backing or further processing. Confirm the commodity code before ordering. For related material selection, see cross-linked polyethylene foam sheets.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain expanded polyethylene foam sheets | 3921 19 00 99 | 6% | None |
Specify the foam and its cushioning job
Specify expanded polyethylene rather than accepting a generic foam description. Record whether the material is cross-linked, its apparent density, thickness tolerance, sheet dimensions or roll format, colour, recycled content and surface finish. Describe the item being protected, its contact points and the compression expected during packing.
Approve a sample in your actual packaging arrangement. Agree how thickness is measured without crushing the foam, how compression recovery is checked and whether odour or surface transfer is acceptable. Ask for the blowing-agent identity and an additive declaration. Great Britain requires a licence to import ozone-depleting substances; ask your broker to establish how the tariff control applies to the finished sheets.
If the sheets are sold as building insulation, confirm with the relevant authority whether a designated standard and construction-product performance declaration or marking requirements apply. Settle that intended use and fire evidence before buying. Arrange testing and certification around the actual application.
Worked duty example
Illustrative example, not a quote: Illustrative order: a mixed shipment of sheet packs and rolls for a packaging business 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 the sheet and compare length, width or roll format with the approved specification.
Density and recovery: compare apparent density with the agreed grade and repeat the approved compression-and-release check.
Surface and identity: check cell uniformity, tears, contamination, odour and colour against the retained sample; match material declarations to the batch.
Packing and arrival: check crushed rolls, permanent folds, wet wrapping and damaged edges. Keep batch labels attached during quality inspection.
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What goes wrong
A sample can feel suitable while production sheets vary in thickness or density. Excessive compression in transit can leave folds or flattened areas, and substituted material can change recovery or surface behaviour. Compare arrival samples with the retained approval sample before releasing the batch.
A generic foam certificate does not establish that the supplied grade suits your application. Match evidence to the actual composition and construction, and resolve unfamiliar blowing agents with the broker before dispatch. Use UK import duty and VAT when costing the illustrative order.
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 expanded polyethylene foam sheets from China?
Ordinary sheets under 3921 19 00 99 carry 6% duty in the supplied tariff record. No anti-dumping or countervailing duty is recorded; the listed suspensions concern other materials.
Are expanded and cross-linked polyethylene foam the same?
Specify whether the foam is cross-linked. Compare density, compression recovery and surface behaviour using samples in your actual packaging arrangement.
What should I ask the factory before ordering foam sheets?
Ask for composition, blowing-agent identity, additives, density, thickness tolerance, dimensions, packing method and a sample that matches the proposed production grade.
Can I use packaging foam as building insulation?
Settle the intended use first. Confirm with the relevant authority whether a designated standard and construction-product performance declaration or marking requirements apply to the building insulation; check fire evidence for the supplied grade.