Sourcing linoleum flooring from China
Linoleum and other floor coverings made of a coating on a textile backing from China pay 0% UK duty on both lines of heading 5904, with no anti-dumping duty. Vinyl plank and tile flooring is a different heading. Buyers check thickness, backing, colour against the standard, curing and odour, and handling of heavy rolls.
0% duty
Read from the UK Trade Tariff on 29 October 2026, heading 5904 covers linoleum, whether or not cut to shape, and floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. Both lines carried 0% on goods from China, with no anti-dumping measure. The other floor coverings line also carries the waste import control, answered by a not-waste declaration.
Vinyl plank and tile flooring is covered in our LVT and SPC flooring guide; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Linoleum | 5904 10 00 00 | 0% | None |
| Other floor coverings with a coating on a textile backing | 5904 90 00 00 | 0% | None |
Specifying linoleum
Specify thickness, backing (jute or other textile), wear layer and surface treatment, colour and pattern against the standard, width and roll length, dimensional stability, and fire and slip test results where the flooring goes into public buildings. Linoleum is cured after manufacture and can smell and show a temporary yellow film, so agree the curing time before dispatch.
Worked duty example
Illustrative example, not a quote: 2,000 square metres of sheet linoleum in rolls under 5904 10 00 00, invoiced at £18,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £19,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £19,500, so it is £3,900. 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
Construction: check thickness and backing on samples from several rolls.
Colour: compare roll to roll against the standard and check batch numbers.
Handling: check rolls are wound on cores, wrapped and stored upright or supported to avoid flat spots. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Linoleum orders fail on colour, curing and handling. Rolls from different batches do not match, uncured material smells on site, and rolls crushed in transit show permanent marks.
Cambridge China Bridge sources flooring for UK contractors and retailers with samples and batch control agreed first. See container programmes.
Frequently asked questions
What is the UK import duty on linoleum from China?
Read from the UK Trade Tariff on 29 October 2026, linoleum under 5904 10 00 00 carried 0% from China.
Is vinyl flooring in heading 5904?
No. Vinyl plank and tile flooring is classified as plastic floor covering, heading 3918.
Why does new linoleum smell?
It cures after manufacture; agree a curing time before dispatch.
What should I check on linoleum rolls?
Thickness, backing, colour against the standard, batch numbers and roll handling.