Sourcing facial tissues from China

Facial tissue duty and classification

Read from the UK Trade Tariff on 30 September 2026, facial tissues under 4818 20 10 00 carry 0% duty on goods from China. The supplied data records no anti-dumping or countervailing duty, suspension or attached import control for this line. The table shows pack formats sharing this commodity code.

Heading 4818 covers finished household and sanitary paper articles. This guide concerns dry facial tissues; see the wider tissue guide for other products. Confirm the commodity code against the actual material and finished form, especially if the supplier offers parent reels.

Confirm with the relevant authority whether wood-pulp paper placed on the Great Britain market is subject to timber due diligence and which business would be responsible. Also confirm whether any exceptions apply to bamboo-based or recovered products. Obtain the pulp source, species and country of harvest. Consumer tissues supplied in Great Britain must also be safe.

Specify the sheet and the dispensing pack

Agree ply, sheet count, unfolded sheet dimensions, grammage per ply, pulp source and virgin or recycled fibre. Describe the required softness, lint level and dry strength against an approved sample. State whether tissues are unperfumed or contain fragrance or lotion, and ask for the composition of any additions.

For boxes and soft packs, approve the fold pattern, opening and dispensing behaviour together. Check that pulling a tissue presents the next sheet without tearing or drawing out a clump. Agree pack dimensions, closure, artwork and case packing. Compare samples through quality inspection.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale shipment of boxed facial tissues under 4818 20 10 00, invoiced at £14,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £17,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £17,500, so it is £3,500. 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

Sheets: count sheets in sampled packs, check ply and unfolded dimensions, and compare grammage with the specification.

Feel and strength: compare softness, lint and dry tearing with the approved sample; check for unexpected odour or visible contamination.

Dispensing: pull tissues through the actual pack opening and check for snagging, clumps and sheets falling back inside.

Arrival condition: inspect boxes, seals and cases for damp, crushing and mould; match pack artwork and fibre claims to the order and supporting records.

What goes wrong

A pack can look full while containing fewer or smaller sheets than ordered. Reduced grammage gives a thin feel, and a changed fibre mix can increase lint or hardness. Poor interfolding or a badly sized opening causes several sheets to emerge together or leaves the next sheet inside.

Damp cases and crushed boxes can make stock unsuitable for sale even when the paper matches the sample. Photograph arrival damage, retain affected packs and compare them with loading records. Record count, sheet dimensions and dispensing defects separately so the factory can identify the cause.

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.