Greaseproof and glassine paper from China

Zero duty on uncoated specialty papers

Read from the UK Trade Tariff on 26 September 2026, vegetable parchment (4806 10 00 00), greaseproof paper (4806 20 00 00), tracing paper (4806 30 00 00) and glassine and other glazed transparent or translucent paper (4806 40) carried 0% duty on goods from China, with no anti-dumping measure.

Paper coated or impregnated with silicone, wax or plastics, including most baking paper, is coated paper outside heading 4806, and paper cut to shape for a use, such as sandwich wraps, can move to heading 4823. Branded cups are covered in our paper coffee cups guide. Confirm the commodity code from the coating and whether the paper is cut to size.

Food contact and PFAS

Paper used for food must not transfer its constituents into food in quantities that could endanger health, under Article 3 of [retained Regulation (EC) No 1935/2004](https://www.legislation.gov.uk/eur/2004/1935/contents), which applies in England through the [Materials and Articles in Contact with Food (England) Regulations 2012](https://www.legislation.gov.uk/uksi/2012/2619/contents). There are no GB-specific rules for paper, so buyers usually ask for a declaration of compliance and migration tests from the mill.

Grease resistance comes from refining the pulp, as in true greaseproof and glassine, or from chemical treatments, some of which have been fluorinated compounds (PFAS). Many UK food businesses now specify PFAS-free paper, so ask for the treatment used and a total fluorine test.

Worked duty example

Take a hypothetical order of 20 tonnes of 40 gsm greaseproof paper in reels, entered under 4806 20 00 00: £26,000 free on board plus £2,800 of freight and insurance gives a customs value of £28,800. Greaseproof paper carry no duty, so import VAT of 20% on £28,800, £5,760, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Silicone-coated baking paper is coated paper, classified outside heading 4806. Step by step: UK import duty and VAT.

What goes wrong

Greaseproof and glassine lots fail on grease resistance, weight and appearance. Grease soaks through at folds because the paper was not refined enough; grammage runs under the order; glassine is hazy or has pinholes; moisture varies so the paper curls on packing lines; and reels arrive with damaged edges or cores.

Test grease resistance by the kit test and at folds with the buyer's food, grammage by ISO 536, water absorptiveness by the Cobb method of ISO 535, and total fluorine where PFAS-free is specified; check transparency and pinholes against the approved sample on a light table, and inspect reel edges, cores and wrapping before loading.

Cambridge China Bridge sources greaseproof, glassine and parchment papers for food packaging converters, bakeries and caterers, starting with trial reels. See how we handle smaller orders.