Sourcing metal desktop pen trays from China

UK duty on metal desktop pen trays

Heading 8304 covers pen trays and similar office or desk equipment of base metal, excluding office furniture of heading 9403. This guide concerns shallow desktop trays for pens and pencils. The table shows product styles sharing the same commodity line. For other products, see the metal desk accessories guide.

Read from the UK Trade Tariff on 2 October 2026, commodity code 8304 00 00 00 carries 2% duty for goods from China. The supplied record lists no anti-dumping or countervailing duties, suspensions or attached import controls.

Confirm the commodity code using the material, construction and intended use. Describe any plastic or wooden inserts and whether the tray is supplied in a mixed desk set. Use the UK import duty and VAT guide when preparing the landed-cost calculation.

Specify the pen space and desk contact

Specify steel mesh, sheet steel or aluminium, material thickness, usable internal length and width, tray depth and rim shape. Check that your intended pens fit inside without resting on the rim. Agree whether the tray needs compartments, a removable liner or a flat base.

Define the finish, colour reference, logo position and acceptable appearance against an approved sample. Specify deburred edges, covered wire ends, secure welds and felt or rubber feet. Agree separators between nested trays so metal surfaces cannot rub during transport.

In Great Britain, the General Product Safety Regulations 2005 apply to products intended for consumers or likely to be used by them under reasonably foreseeable conditions. Consumer pen trays must be safe. Include accessible edges, stability and coating condition in your product review.

Worked duty example

Illustrative example, not a quote: 900 sheet steel desktop pen trays, illustrative order under 8304 00 00 00, invoiced at £3,000 free on board, with £810 of freight and insurance to the UK. The customs value is £3,810. Duty at 2% is £76.20. Import VAT at 20% is charged on the customs value plus duty, £3,886.20, so it is £777.24. Import taxes total £853.44; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £76.20 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit and flatness: measure the usable interior, try the intended pens and place the tray on a flat desk to check for rocking.

Edges and joints: inspect rims, wire ends, corners and welds for burrs, exposed sharp points and loose connections.

Finish and feet: compare colour and logo placement with the approved sample; check for bare patches, chips and securely attached desk-protection pads.

Packing and arrival: open cartons, check separators and look for scratches, bent rims or crushed corners. Record defects before distributing stock. See the quality inspection guide.

What goes wrong

External dimensions can hide an interior too short for the buyer's pens. A distorted base rocks on the desk, loose feet expose metal underneath, and thin mesh bends around welds. Compare production samples with the approved tray using the pens and desk surface you expect customers to use.

Nested trays scratch each other when separators move or leave corners exposed. Powder coating can chip around folded rims, while plated surfaces can rust in damp storage. Agree packing and finish checks before shipment, then repeat the visual and functional checks on arrival.

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.