Sourcing metal can ends from China

UK duty on metal can ends

Heading 8309 covers base-metal closures and packing accessories, including metal can ends. Aluminium ends within the specified diameter band have a dedicated line, whether plain or fitted with a ring pull. Other metal can ends fall under the other line. The table shows product variants sharing these codes. See the bottle caps and closures guide for the wider heading.

Read from the UK Trade Tariff on 1 October 2026, both relevant lines carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, steel measure or suspension. It attaches “Supplementary unit import” to 8309 90 90 10. HMRC explains that a commodity code may require an additional declaration quantity; confirm the required unit and quantity with your customs broker.

Confirm the commodity code using the metal, diameter and end drawing. Check the aluminium diameter wording against the actual product rather than relying on a supplier’s nominal size. Use the import duty and VAT guide when budgeting the shipment.

Specify the end, seam and internal coating

Send the can-body drawing and the end drawing together. Specify metal and temper, thickness, curl profile, countersink depth, sealing compound and internal coating. State whether the end is plain or easy-open, the opening style and the agreed pull-force range. Trial samples on your own seamer with the intended can body before approving production.

Food and drink ends are food contact materials. Where a plastic liner is used, confirm with the relevant food safety authority whether plastics regulation 10/2011 applies to the liner and its intended use; use the existing closures guide as background. Ask for compliance documentation and migration tests for the liner and internal coating matched to your food, filling temperature and heat treatment. Agree how the factory will identify the coating formulation used in each batch.

Worked duty example

Illustrative example, not a quote: 100,000 tinplate can ends; illustrative order, not a quotation under 8309 90 90 90, invoiced at £12,500 free on board, with £2,500 of freight and insurance to the UK. The customs value is £15,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £15,000, so it is £3,000. 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

Dimensions: compare sampled ends with the approved drawing, including curl, countersink and compound placement; check for distorted rims and ends that stick together.

Seam: run production samples with the intended can body and seamer settings; examine seam sections and check for leakage after the intended processing cycle.

Opening: check pull-tab attachment, opening force and complete score-line opening; look for premature tearing, detached tabs and sharp fragments.

Coating and packing: inspect scratches, exposed metal, compound gaps and contamination; check sleeve protection and batch identification. Agree the checks through the quality inspection guide.

What goes wrong

An end can match the nominal can diameter yet form a poor seam because the curl or countersink differs from the approved sample. Uneven compound leaves leak paths, while distorted curls cause feeding problems. Approve the end and can body together through a seaming trial.

Easy-open ends can tear before the score opens fully, or the tab can detach. Scratched lacquer and an unsuitable coating can also cause problems with the intended contents. Keep an approved sample and agree that changes to metal, compound, coating or tooling need buyer approval.

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.