Sourcing LDPE coating pellets from China

6% duty on ordinary LDPE coating pellets

Read from the UK Trade Tariff on 1 October 2026, heading 3901 covers polymers of ethylene in primary forms. Ordinary LDPE extrusion coating pellets fall within other polyethylene of specific gravity below 0.94, under 3901 10 90 90, carrying 6% duty from China. This line has no listed anti-dumping or countervailing duty and no suspension. The table shows application variants sharing this tariff line.

The tariff attaches import and export waste controls. For a China-to-England shipment classified as waste and subject to notification controls, shipment must await consent from the competent authorities of dispatch, destination and transit. Ask your customs broker to confirm waste status and the applicable requirements before shipment, including for other UK destinations.

Confirm the composition and commodity code, rather than relying on the supplier's description of a coating grade. Linear polyethylene and ethylene-alpha-olefin copolymers have separate tariff lines. See the polyethylene and EVA guide for the wider heading.

Specify the substrate and coating performance

Specify extrusion coating grade, producer and grade designation, melt flow rate with test conditions, density, additive package and whether the material is virgin or contains recycled polymer. Name the substrate, surface treatment, coating weight, line speed and intended sealing conditions. Agree acceptance criteria for adhesion, neck-in, coating uniformity, gels and odour using a trial on your own line.

For food-contact applications, ask for a declaration of compliance identifying the supplied grade and the migration testing behind it. Match the supporting documents to the intended food and contact conditions. Confirm with the chemical regulator whether UK REACH registration exemptions or obligations apply to the polymer, monomers and additives, and check the supply-chain position before ordering. Confirm with HMRC how Plastic Packaging Tax applies to the imported resin and any finished plastic packaging.

Worked duty example

Illustrative example, not a quote: 25 tonnes of LDPE extrusion coating pellets; illustrative order and values under 3901 10 90 90, invoiced at £26,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £29,000. Duty at 6% is £1,740. Import VAT at 20% is charged on the customs value plus duty, £30,740, so it is £6,148. Import taxes total £7,888; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,740 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: match bag labels, producer, grade and batch numbers to the order and certificate of analysis; retain a sealed sample from each batch.

Properties: check melt flow rate and density against the agreed specification, using the same test conditions as the approved sample.

Coating trial: check adhesion to the actual substrate, neck-in, edge stability, coating uniformity, sealing behaviour and odour.

Cleanliness and packing: inspect for black specks, gels, fines, mixed pellets and damaged bags; check liners, seals and pallet protection. Use the quality inspection guide to organise the checks.

What goes wrong

A general extrusion grade can be supplied against a coating-grade enquiry. A sample may run acceptably while the delivered batch produces excessive neck-in, uneven coating or poor adhesion. Melt flow drift, changed additives and undisclosed recycled material can alter processing behaviour; gels and black specks spoil the coated surface.

Approve a retained sample through a coating trial before accepting a replacement grade. Record the substrate treatment and processing conditions so a resin fault can be distinguished from a line-setting problem. Hold suspect batches separately and compare their analysis and trial results with the approved material.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.