Sourcing mechanical pencil leads from China

2% duty on black and coloured refills

Heading 9609 covers pencils, crayons, pencil leads, pastels, drawing charcoals and chalks. This guide concerns loose mechanical pencil lead refills under 9609 20 00 00, described as pencil leads, black or coloured. The table shows product variants sharing that commodity line. See the wider pencils and art materials guide for other goods in the heading.

Read from the UK Trade Tariff on 30 September 2026, black and coloured pencil leads from China carry 2% duty. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line. Import VAT is normally 20%; see UK import duty and VAT.

Confirm the commodity code using the actual goods description, particularly when refills arrive with pencils or other stationery in a mixed set. The refill classification should not be assumed to cover the whole set.

Specify diameter, hardness and pencil compatibility

Specify lead diameter and tolerance, length, hardness grade, blackness or colour, surface finish and the intended pencil mechanism. Name the pencils used for acceptance testing. Agree writing pressure, paper and a comparison sample so that smoothness, smudging, erasing and breakage are judged consistently.

For coloured refills, approve each colour separately and agree whether erasability is required. Specify the count per tube, dispensing opening, cap retention and protection against movement in transit. Consumer refills supplied in Great Britain fall within the General Product Safety Regulations 2005 and must be safe.

Worked duty example

Illustrative example, not a quote: 500,000 individual black lead refills, packed in retail tubes; illustrative order under 9609 20 00 00, invoiced at £25,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £27,000. Duty at 2% is £540. Import VAT at 20% is charged on the customs value plus duty, £27,540, so it is £5,508. Import taxes total £6,048; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £540 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Dimensions and feeding: measure diameter and length against the agreed specification; load sampled refills into the nominated pencils and check feeding, grip and retraction.

Writing and strength: compare darkness or colour, smoothness, smudging and erasing with approved samples; check breakage under the agreed writing conditions.

Packing and count: open sampled tubes, count intact leads, check for fragments and dust, and confirm that caps stay shut while the dispenser releases leads without jamming.

Traceability: check the producer name and address and product reference or batch on the product or packaging, where reasonable to provide them. Match tube labels, hardness and colour to carton records.

What goes wrong

Refills can look correct but slip in the clutch, jam in the guide or snap during writing. Diameter variation, bowed leads and inconsistent strength are worth checking across the shipment. A printed hardness grade alone does not establish matching darkness or feel.

Transit damage can leave tubes containing short fragments rather than usable refills. Loose caps spill leads, while mixed grades or colours create wrongly labelled stock. Repeat the agreed checks on arrival before releasing stock. Use the quality inspection guide to agree what the factory and inspector should record.

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.