Sourcing low-emissivity glass from China

Zero duty on coated float glass sheets

Read from the UK Trade Tariff on 25 October 2026, heading 7005 covers float glass and surface-ground or polished glass in sheets, with or without an absorbent, reflecting or non-reflecting layer, but not otherwise worked. This guide covers low-emissivity coated raw sheets. Toughened or laminated glass falls under heading 7007; insulating glass units fall under 7008.

The listed coated-sheet lines carry 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty, suspensions or attached import controls on these lines. Import VAT is separate from customs duty.

Confirm the commodity code from the actual coating, thickness and processing state. A low-emissivity description alone does not establish that the non-reflecting-layer line applies. For other sheet types, see the float glass guide.

Specify the coating and processing route

State sheet dimensions, thickness, tint, coated face, declared emissivity and permitted visual defects. Identify the coating product and whether it is a hard or soft coating. Ask the processor to confirm compatibility with the intended cutting, heat treatment and insulating-glass assembly route before approving a sample.

Confirm with the relevant authority which parts of the BS EN 1096 series apply to the coated glass. For building use, obtain the applicable declaration of performance and check the conformity marking against the supplied product. CE marking remains available for construction products placed on the Great Britain market; confirm whether UKCA marking is an option for the supplied product.

For soft coatings, obtain the maker's storage and processing instructions, including the processing window and edge deletion before sealing. Agree how packs will remain dry and how opened packs will be handled.

Worked duty example

Illustrative example, not a quote: Illustrative container order of 6 mm low-emissivity coated float glass sheets under 7005 10 80 00, invoiced at £11,000 free on board, with £3,200 of freight and insurance to the UK. The customs value is £14,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £14,200, so it is £2,840. 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

Coating: identify the coated face, check emissivity against the agreed specification and inspect for scratches, pinholes and uneven appearance.

Sheets: measure thickness and dimensions, examine edges for chips and compare tint and optical distortion with the approved sample under consistent lighting.

Packing: check interleaving, desiccant, crate condition, rack restraint and lashing before shipment; inspect for moisture and movement on arrival.

Traceability: match pack labels and batch records to the coating specification, performance documents and maker's processing instructions. Record damage before moving sheets into production.

What goes wrong

A shipment can match the thickness ordered yet have the wrong coating or a different tint. Scratched coatings, chipped edges and wet interleaving can leave sheets unsuitable for the intended assembly. Moisture can cause staining or sheets sticking together.

Soft-coated sheets may arrive beyond the maker's processing window. Confirm the processing plan before dispatch and check pack condition on arrival. Keep affected batches separate while the supplier and processor assess whether they can be used.

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.