Grey board and laminated paperboard from China
Composite paper and paperboard from China, made by sticking flat layers together with an adhesive and not surface-coated or impregnated, such as laminated grey board for rigid boxes, book covers and puzzles, pays 0% UK duty on both lines of heading 4807, with no anti-dumping duty. Thickness, flatness and moisture decide whether it converts well.
Composite paperboard such as laminated grey board, chipboard and duplex board made by gluing layers, from China, pays 0% UK duty. Warp and thickness checks.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 4807 covers composite paper and paperboard made by sticking flat layers of paper or paperboard together with an adhesive, not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. Both lines, made from recovered paper whether or not covered with paper (4807 00 30 00), and other (4807 00 80 00), carried 0% on goods from China, with no anti-dumping measure.
Coated board is covered in our coated paper and board guide, single-ply kraft board in our kraft paper guide, and made-up boxes are heading 4819; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Made from recovered paper, whether or not covered with paper | 4807 00 30 00 | 0% | None |
| Other composite paper and paperboard | 4807 00 80 00 | 0% | None |
Food contact and packaging rules
Board that will touch food is a food contact material under retained Regulation (EC) No 1935/2004, and board made from recovered paper needs particular care over migration, so ask for test results for the intended use. Packaging made from it counts under packaging extended producer responsibility; see our packaging EPR guide.
Specifying board
Specify thickness and grammage with tolerance, sheet or roll size and grain direction, density, stiffness, moisture content, flatness, surface liner (grey, white or kraft), recycled content, and pallet wrapping and corner protection.
Worked duty example
Suppose, purely for illustration, you import 25 tonnes of laminated grey board sheets under 4807 00 30 00. At £14,000 free on board and £2,500 to ship and insure, the customs value is £16,500. With 0% duty on grey board, the only charge is import VAT: 20% of £16,500, or £3,300. VAT-registered businesses usually recover that in their next return. The method is set out in how UK import duty and VAT work.
Inspection checklist
Dimensions: measure thickness across sheets, sheet size and squareness, and check grain direction.
Flatness and moisture: check warp on stacked sheets and moisture content, and look for delamination at the edges.
Packing: check pallets are wrapped, strapped and corner-protected against crushing and damp.
What goes wrong
Grey board orders fail on warp, thickness and delamination. Sheets curl after moisture pick-up in transit, thickness varies across a pallet and upsets box-making machines, and layers split at the edges when cut.
Test flatness and moisture before loading and wrap pallets. See our quality inspection guide.
Cambridge China Bridge sources grey board and laminated paperboard for UK rigid box, book and game makers, checking the board mill first. See factory verification.
Frequently asked questions
What is the UK import duty on grey board from China?
Read from the UK Trade Tariff on 27 September 2026, composite paperboard made from recovered paper under 4807 00 30 00 carried 0% from China.
Is coated board in heading 4807?
No. Heading 4807 is for board that is not surface-coated or impregnated.
Why does grey board warp?
Moisture pick-up in transit, so check moisture and wrap pallets.
Does food-contact board need testing?
Yes. It is a food contact material under retained Regulation (EC) No 1935/2004.