Sourcing metal card-index boxes from China

UK duty on metal card-index boxes

Read from the UK Trade Tariff on 7 November 2026, metal desktop card-index boxes fall within heading 8304, covering office or desk equipment of base metal other than office furniture of heading 9403. The table shows product variants sharing the same commodity line, rather than separate tariff subdivisions.

The supplied tariff facts record 2% duty for goods from China under 8304 00 00 00, with no anti-dumping or countervailing measure, suspension or attached import control recorded. This is the sole duty rate for the listed line.

Confirm the commodity code using the material, construction and desktop use. Floor-standing filing cabinets belong to the separate office furniture heading. See the wider metal desk accessories guide.

Specify card fit and lid movement

Send the factory actual cards and tabbed dividers. Specify usable internal width, height and depth, clearance above tabs, metal type and thickness, lid style, hinge or slide construction, divider retention, feet and finish. Agree whether the lid must stay open during use and whether boxes will be stacked.

For boxes intended for or likely to be used by consumers in Great Britain, the General Product Safety Regulations 2005 require safe products. Assess cut edges, lid pinch points and stability with cards loaded. Approve a finished sample and agree protective packing around corners, lids and adjacent boxes.

Worked duty example

Illustrative example, not a quote: Illustrative order of 2,500 metal card-index boxes under 8304 00 00 00, invoiced at £38,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £41,000. Duty at 2% is £820. Import VAT at 20% is charged on the customs value plus duty, £41,820, so it is £8,364. Import taxes total £9,184; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £820 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Card fit: insert the agreed cards and tabbed dividers, close the lid and check that cards remain accessible without bending or catching.

Lid and dividers: open and close sampled boxes repeatedly; check hinges, slides, catches and divider retention against the approved sample.

Edges and finish: inspect folded seams, corners and hinge areas for burrs; check coating adhesion, exposed metal, scratches and colour consistency.

Arrival condition: inspect cartons and unpack boxes from different positions; check dents, distorted lids, rubbing marks and stability on a flat desk.

What goes wrong

External dimensions can match the drawing while folded seams or hinge parts reduce usable card space. Divider tabs catch beneath the lid, hinges bind after coating, and loose dividers let cards slump. Check the finished sample with the buyer's cards rather than an empty box.

Corners dent in transit and neighbouring boxes rub through their finish. Agree separation and corner protection, then inspect packed samples and arriving stock against the approved sample. Use a written inspection brief that includes card fit and lid operation.

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.