Sourcing foam sheet and plastic laminates from China
Plastic foam sheet and boards from China, in PVC, polyurethane, polyethylene or polystyrene, and laminated sheet such as high-pressure laminates, pays 6% UK duty, with no anti-dumping duty. Insulation foam is a construction product, and fire performance matters for any building use. Cambridge China Bridge sources them.
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A flat 6%
Read from the UK Trade Tariff on 25 September 2026, cellular plates, sheets, film and strip of polystyrene, PVC, polyurethane, regenerated cellulose and other plastics, and other plastic sheet of heading 3921 such as corrugated sheet and high-pressure laminates, carried 6% duty on goods from China, with no anti-dumping measure. Since 1 April 2026, sheet under 3921 11 00 90, 3921 12 00 90, 3921 13 10 00, 3921 13 90 00 and 3921 90 90 00 has entered at 0% under authorised use when it is used to manufacture rotor blades for offshore wind turbines.
Non-cellular, unreinforced film and sheet are in heading 3920, covered in the plastic film guide. Confirm the commodity code. For UK products going to China, see exporting plastic films and sheets.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Cellular polystyrene sheet, other | 3921 11 00 90 | 6% | None |
| Cellular PVC sheet, other | 3921 12 00 90 | 6% | None |
| Cellular polyurethane sheet, flexible | 3921 13 10 00 | 6% | None |
| Cellular polyurethane sheet, other | 3921 13 90 00 | 6% | None |
| Other cellular plastic sheet | 3921 19 00 99 | 6% | None |
| High-pressure decorative laminates | 3921 90 41 00 | 6% | None |
| Other plastic sheet | 3921 90 90 00 | 6% | None |
Insulation and fire
Foam boards sold as thermal insulation for buildings are construction products under the retained Construction Products Regulation where a designated standard applies, which means a declaration of performance and UKCA or CE marking. Any sheet used in buildings needs fire classification evidence, and the regulations for external walls restrict combustible materials on relevant buildings, so check the end use first. For roofing applications, see our cellular polycarbonate roofing sheet sourcing guide.
Specification
Specify polymer, density, thickness and tolerance, cell structure (open or closed), compression strength, colour and any adhesive backing. For laminates, specify core, surface wear class and thickness. Ask for a UK REACH statement on flame retardants and plasticisers. For cross-linked polyethylene, see our cross-linked PE foam sourcing guide.
Worked duty example
Take a hypothetical order of one container of expanded polystyrene sheet, entered under 3921 11 00 90: £12,000 free on board plus £3,200 of freight and insurance gives a customs value of £15,200. The 6% duty on polystyrene foam sheet comes to £912, and import VAT is 20% of £16,112, which is £3,222.40. If you are VAT-registered you normally reclaim the £3,222.40, leaving £912 as the real cost at the border. Step by step: UK import duty and VAT.
Inspection checklist
Density and dimensions: apparent density measured to ISO 845 and length, width and thickness to ISO 1923 on sheets from several bales, and insulation boards tested for compressive stress at 10% deformation to BS EN 826 against the level declared under the product standard, such as BS EN 13163 for EPS, BS EN 13164 for XPS or BS EN 13165 for PU.
Fire and chemicals: the reaction to fire class under BS EN 13501-1 matched to a report on the same density, thickness and facing as the goods supplied, and polystyrene boards confirmed free of HBCDD, which is listed under retained POPs Regulation 2019/1021, through the flame retardant declaration and a laboratory screen on the first lot.
Laminates and packing: high-pressure laminates checked against the surface wear, impact and dimensional stability properties of BS EN 438 for the class ordered, shade compared with the approved sample under the same light, and sheets checked flat with edge protection before the container is loaded.
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What goes wrong
Foam sheet and laminates fail on density, dimensions and fire evidence. Boards below the ordered density lose compressive strength and insulation value, thickness varies across the sheet, and edges crumble in handling. Insulation boards sold with a fire class the maker cannot evidence are the costly failure, and high-pressure laminates arrive with surface scratches, warping or shade differences between batches.
Weigh and measure samples to check density and thickness, test compressive strength for insulation boards, check the declaration of performance and fire test report against the grade supplied, compare laminate shade and surface against the approved sample, and check that sheets are packed flat with edge protection.
Inspection
At inspection, measure thickness and density, check sheet flatness and edges, and weigh bales against the invoice.
Cambridge China Bridge sources foam sheet, insulation boards and plastic laminates, with density, fire evidence and marking settled before the order. See how our sourcing service works.
Related guides: Sourcing phosphate flame retardants from China.
Frequently asked questions
What is the UK import duty on foam sheet from China?
Read from the UK Trade Tariff on 25 September 2026, cellular plastic sheet and other heading 3921 sheet carried 6% duty from China.
Do insulation boards need UKCA marking?
Where a designated standard applies they are construction products needing a declaration of performance and UKCA or CE marking.
Where is plain plastic film classified?
Non-cellular, unreinforced film and sheet are in heading 3920.
Are high-pressure laminates in heading 3921?
Yes. High-pressure decorative laminates carried 6% duty from China.