Sourcing metal letter trays from China

UK duty on metal desktop letter trays

Read from the UK Trade Tariff on 7 November 2026, heading 8304 covers paper trays and similar office or desk equipment of base metal, excluding office furniture of heading 9403. Steel mesh, sheet steel and aluminium desktop letter trays fall within this product family. The table shows different constructions under the same commodity line.

The supplied tariff snapshot records 2% duty for goods from China under 8304 00 00 00. It records no anti-dumping or countervailing duty, suspension or attached import control for this line. Import VAT is 20%; see UK import duty and VAT.

Confirm the commodity code against the finished tray's material and construction, especially where a set includes wooden or plastic components. For other products within the heading, see metal desk accessories.

Specify paper fit and stacking

Specify usable internal dimensions, paper orientation, front opening and clearance for removing sheets. State steel wire diameter or sheet thickness, frame construction, finish, colour reference and feet. For stacking trays, approve the engagement points and the assembled stack with the intended paper load.

Agree an approved sample and packing method, including separators between nested trays. Trays intended for or likely to be used by consumers fall within Great Britain's general product safety rules. Consumer trays must be safe: check cut wire ends, sheet edges, stability and loose components before sale.

Worked duty example

Illustrative example, not a quote: Illustrative order of 12,000 steel mesh desktop letter trays under 8304 00 00 00, invoiced at £42,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £45,000. Duty at 2% is £900. Import VAT at 20% is charged on the customs value plus duty, £45,900, so it is £9,180. Import taxes total £10,080; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £900 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Paper fit: place the intended paper in sampled trays and check that corners lie flat and sheets can be removed without catching.

Stacking and welds: assemble the intended stack, apply the agreed load and check rocking, slipping, frame distortion and cracked welds.

Edges and finish: inspect wire ends and sheet edges for burrs; check coating coverage, chips, colour consistency and exposed metal.

Arrival packing: open cartons from different parts of the shipment and check bent rims, flattened mesh, missing feet and scratches between nested trays. Use the quality inspection guide to plan checks.

What goes wrong

A tray can match the outside dimensions yet have too little usable space because the frame or sloping sides obstruct the paper. Stacking points can vary between batches, leaving trays that fit individually but rock or slip when assembled. Check production samples together rather than relying on an isolated sample.

Mesh welds can break, powder coating can chip at contact points, and nested trays can scratch each other in transit. Agree rejection criteria for damaged welds and finish defects, then check separators and carton protection against the approved packing sample.

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.