Sourcing gold sputtering targets from China

Zero duty on the listed gold forms

Read from the UK Trade Tariff on 14 November 2026, heading 7108 covers gold, including gold plated with platinum, unwrought, semi-manufactured or powdered. The table includes target-making feedstock as well as semi-manufactured forms. Classify the supplied target from its material, form, machining and backing assembly.

The listed lines carry 0% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspension. The powder line carries import and export waste controls. For waste under notification controls entering England, the process starts in the dispatch country and the exporter applies there for consent. If buying reclaimed powder from China, confirm the applicable requirement with your customs broker before shipment.

Send the drawing, composition, manufacturing description and backing details to your broker to confirm the commodity code. See the wider gold guide for powder, wire and sheet beyond sputtering targets.

Specify the target and backing assembly

Specify gold purity, permitted impurities, alloy composition if applicable, and an assay report linked to the supplied batch. Provide the chamber drawing, target diameter or rectangular dimensions, thickness, flatness, edge profile and mounting details. For bonded targets, agree backing material, bonding method, bond coverage, operating temperature and the supplier's method for checking voids. Define whether the quoted weight covers gold alone or the complete assembly.

Ask for refiner identity and records tracing the gold through refining and target manufacture. UK restrictions prohibit imports of processed gold incorporating gold that originated in and was exported from Russia on or after 21 July 2022. Processing in China does not remove that restriction.

Budget for 20% import VAT on non-investment gold. Ask HMRC or your customs broker to confirm whether the supplied target qualifies for investment-gold exemption, taking its purity, form and weight into account, before ordering. See UK import duty and VAT.

UK REACH generally covers substances on their own, in mixtures and in articles. Have a compliance adviser assess the supplied target and your importer obligations before sale in Great Britain.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 kg of gold target plates for a coating business under 7108 13 10 00, invoiced at £120,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £121,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £121,500, so it is £24,300. 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 identification to the assay report, check the agreed impurity results and arrange independent verification where needed.

Fit: measure thickness, flatness, mounting features and edge profile against the approved chamber drawing.

Bond: review the agreed bond inspection record and check for exposed gaps, lifting edges or damage to the backing plate.

Weight and cleanliness: verify gold weight separately from backing weight, inspect the working face for scratches and contamination, and check sealed packing. Use an agreed brief for quality inspection.

What goes wrong

A purity certificate can omit impurities that matter to the coating process. A target can match the nominal diameter but fail on flatness, edge profile or mounting clearance. Bond voids can impair heat transfer; handling marks and packing residue can contaminate the working face. Agree acceptance criteria and review the inspection records before dispatch.

Invoices can describe a bonded assembly simply as gold sheet, while weighing records include the backing plate in the gold weight. Origin records can stop at the Chinese machining factory. Reconcile the drawing, assay, gold weight and refiner records before approving the 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.