Sourcing EPP foam sheets from China

Duty on expanded polypropylene foam sheets

Read from the UK Trade Tariff on 1 October 2026, heading 3921 covers other plastic plates, sheets, film, foil and strip. Ordinary expanded polypropylene foam sheets are candidates for 3921 19 00 99, other cellular plastics. The table shows product variants sharing that tariff line. It does not cover shaped finished packaging articles.

The supplied tariff facts show 6% duty for goods from China, with no anti-dumping or countervailing duty recorded. This line lists suspensions to 0.00 % for specified silicone foam, microporous films and a specified filter-material use. Those descriptions do not cover ordinary expanded polypropylene foam sheets. The tariff attaches a restriction on entry into free circulation concerning ozone-depleting substances; confirm the applicable requirement with your customs broker.

Obtain the polymer composition, blowing-agent declaration, photographs and details of any facing or backing before confirming the commodity code. Ozone-depleting substances themselves require an import licence for Great Britain; this does not establish that ordinary foam sheets need one. See the EVA foam sheet guide for the wider heading and import duty and VAT for costing.

Specify density, bead fusion and recovery

Specify expanded polypropylene, sheet dimensions, thickness tolerance, apparent density, colour and permitted recycled content. State whether the sheet is moulded or cut from a block, whether surface skins are retained, and whether adhesive or facing is included. Approve a sample that matches the production material and manufacturing process.

For protective packaging, agree compression and recovery checks using the actual packed item or a representative load. Define acceptable permanent dents, bead shedding and edge damage. UK REACH generally applies to substances in articles, so obtain composition and additive information to assess the relevant obligations. Agree any end-use testing through testing and certification.

Worked duty example

Illustrative example, not a quote: Illustrative order: one container of expanded polypropylene foam sheets 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 and density: measure thickness across the sheet, check length and width, and compare measured mass and volume with the agreed density.

Bead fusion: inspect cut edges and bend a sample using the agreed method; check for loose beads, poorly bonded areas and internal voids.

Compression recovery: repeat the approved loading check and compare residual dents, recovery and fit with the retained sample.

Packing and identity: check batch labels, colour, flatness, edge protection and crushing beneath straps. Use the inspection guide to brief the inspector.

What goes wrong

A sheet can match the ordered thickness yet behave differently because its density or bead fusion has changed. Poorly fused areas shed beads during cutting, and compression damage can leave pads that no longer fit the intended pack. Check production samples rather than relying only on the supplier's catalogue sample.

Tight straps and unsupported stacks can dent or distort sheets in transit. Agree packing with the factory, photograph loaded bundles and repeat the agreed recovery check on arrival. Avoid accepting a different polymer or an added facing without reviewing the specification and classification.

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.