Sourcing frosted annealed glass from China

Zero duty on worked, unframed sheets

Read from the UK Trade Tariff on 4 October 2026, heading 7006 covers glass of headings 7003, 7004 or 7005 that is bent, edge-worked, engraved, drilled, enamelled or otherwise worked, without frames or fittings of other materials. This guide concerns frosted annealed sheets whose surface is worked, rather than glass made opaque by an applied film.

The relevant line is 7006 00 90 00, Other, carrying 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or import controls. The table shows product variants sharing this tariff line, rather than separate commodity lines. Import VAT is separate from duty.

Confirm the commodity code using the frosting process, base glass and any further processing. Toughened or laminated glass falls under heading 7007; framed products require classification by the finished article. For wider heading coverage, see engraved untoughened glass door panels.

Specify the frosted surface and intended use

Specify acid etching or sandblasting, the treated face, base-glass colour, thickness and tolerances, sheet dimensions, edge finish and hole positions. Agree a physical finish sample and viewing conditions. Check privacy against the intended lighting and viewing distance; a frosted appearance alone does not establish the privacy level you need.

Annealed glass breaks into sharp pieces. Consumer products in Great Britain must be safe in normal or reasonably foreseeable use. Doors, low-level glazing and other impact locations need an appropriate glazing safety specification, usually involving toughened or laminated glass. Settle the intended use before ordering.

For building use, confirm with the relevant construction-products authority the applicable standard and whether a declaration of performance and conformity marking are needed. CE marking remains available for construction products placed on the Great Britain market. Ask for evidence covering the supplied glass and finish through testing and certification.

Worked duty example

Illustrative example, not a quote: Illustrative trial shipment of mixed-size frosted annealed glass sheets under 7006 00 90 00, invoiced at £2,500 free on board, with £2,400 of freight and insurance to the UK. The customs value is £4,900. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,900, so it is £980. 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

Finish: compare sampled sheets with the approved sample under the agreed lighting; check patchiness, streaks, scratches and uneven treatment near edges.

Dimensions and edges: measure thickness, sheet size and hole positions against the drawing; check chips, cracks, sharp edges and the agreed polish.

Privacy and cleaning: inspect a sample in the intended arrangement, then clean it by the agreed method and check for persistent marks or changes in appearance.

Packing and arrival: check separators, dry protective packing and crate bracing before dispatch; on arrival, record broken sheets, rubbed surfaces and wet packs. Use the inspection guide to define acceptance checks.

What goes wrong

An approved sample can hide variation across a full sheet or between batches. Patchy frosting, inconsistent tint, fingerprints and scratches become visible when sheets are installed together. Agree how the treated face is identified and compare production samples with the retained reference sample.

Chipped edges and movement inside crates cause breakage. Another failure is ordering annealed glass for a location needing a different safety specification. Confirm the installation requirements before production, and inspect surface protection and bracing before shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.