Sourcing Gold Leaf from China

Gold leaf duty and VAT

Read from the UK Trade Tariff on 8 October 2026, heading 7108 covers gold, including gold plated with platinum, in unwrought, semi-manufactured or powder form. Thin gold leaf is a candidate for 7108 13 80 00, other semi-manufactured forms. The table shows purchasing formats under the same tariff line, rather than separate commodity lines.

The supplied tariff record gives 0% duty for goods from China throughout this heading, with no anti-dumping or countervailing duties or suspensions listed. No controls are attached to the proposed leaf line. The powder line separately carries import and export waste controls. If a shipment includes waste powder, confirm the requirements with your customs broker; under notification controls, the exporter must seek consent from the competent authority in the country of dispatch.

Budget for 20% import VAT on ordinary gold leaf and confirm its VAT treatment with HMRC or your customs broker before relying on an investment-gold exemption. Confirm composition, thickness, backing and presentation before choosing the commodity code. See import duty and VAT for the calculation method and our silver leaf guide for the alternative metal.

Specify fineness and how the leaf releases

Specify genuine gold or its declared alloy, fineness, colour, sheet dimensions, agreed thickness or metal weight, and loose or transfer format. Agree sheet count per book, interleaving material, backing and packaging. Keep an approved sample and trial it with the intended adhesive and substrate before ordering.

For food-use leaf, ask a food compliance adviser to check the composition and intended application before purchase. Food additives need authorisation before placement on the Great Britain market. A craft supplier's description of leaf as edible is insufficient purchasing evidence. For consumer craft sales, the importer is responsible for product safety.

Worked duty example

Illustrative example, not a quote: Illustrative small-business order of loose gold leaf books for gilding under 7108 13 80 00, invoiced at £1,500 free on board, with £300 of freight and insurance to the UK. The customs value is £1,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £1,800, so it is £360. 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

Material: match the batch assay and declared fineness to the order; arrange independent composition testing where needed.

Sheets: check dimensions, count and usable coverage; look for tears, holes, creases and missing corners.

Release: trial loose leaf handling or transfer release on the agreed substrate using the intended adhesive.

Packing: check books remain dry and flat, interleaves separate cleanly, and batch references match the documents.

What goes wrong

A gold-coloured imitation can be supplied instead of the declared gold alloy. Colour alone cannot establish composition. Leaf can arrive stuck to its interleaves, torn or folded; transfer leaf can release unevenly and leave gaps. Define acceptance against the approved sample and usable coverage, then inspect before dispatch.

Food-use claims and investment-gold VAT assumptions need attention before payment. Keep craft and food-use stock clearly distinguished and confirm the intended application with your adviser. Use quality inspection guidance to plan the checks and factory verification to establish who manufactures and packs the leaf.

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.