Sourcing release base paper from China
Mineral-coated release base paper from China carries 0% UK duty across the relevant heading 4810 lines. The heading requires mineral coating with no other coating; confirm the supplied coating structure before ordering. Confirm any timber due diligence requirements for virgin wood fibre with the relevant authority. Cambridge China Bridge sources mineral-coated release base paper.
Duty and the coating boundary
Heading 4810 covers paper coated with kaolin or other inorganic substances, with or without a binder, and with no other coating, in rolls or rectangular sheets. This guide concerns base paper bought for subsequent release-coating conversion. Confirm whether the supplied material is mineral-coated base paper or an already finished release liner.
Read from the UK Trade Tariff on 1 October 2026, all listed lines carry 0% duty for goods from China. The supplied tariff facts record no anti-dumping or countervailing measures, suspensions or attached import controls. This does not remove timber due diligence for virgin wood fibre.
The table gives possible routes, not interchangeable codes. Classification depends on kraft status, fibre composition, bleaching, coating and the relevant weight or brightness conditions. Provide the mill specification and coating composition when finding your commodity code. See coated paper and board for the wider heading.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Mineral-coated bleached kraft base paper, qualifying lighter grade | 4810 31 00 00 | 0% | None |
| Other mineral-coated kraft release base paper | 4810 39 00 00 | 0% | None |
| Other bleached kaolin-coated release base paper | 4810 99 10 80 | 0% | None |
| Other non-kraft mineral-coated release base paper | 4810 99 80 80 | 0% | None |
Specify the base paper for your release-coating process
Specify the fibre furnish, mineral coating composition, coated face, grammage, thickness, moisture, smoothness and surface strength. Agree reel width, core size, winding direction, splice marking and acceptance tolerances. Ask for a mill certificate tied to each production lot.
Approve the base paper through your intended coating and adhesive process. Check coating holdout, wetting, dusting, curl and web handling. Assess release force and adhesive transfer on the converted sample; base-paper measurements alone do not establish finished-liner performance.
For paper first placed on the Great Britain market, confirm with the relevant authority any timber due diligence requirements and how they apply to virgin, recycled or mixed fibre. Obtain the mill's fibre-source information. Traders must keep records of their timber-product suppliers and the traders they supply.
Worked duty example
Illustrative example, not a quote: Illustrative business consignment of mineral-coated release base paper reels under 4810 99 10 80, invoiced at £5,000 free on board, with £5,000 of freight and insurance to the UK. The customs value is £10,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £10,000, so it is £2,000. 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
Paper profile: compare grammage, thickness and moisture across the reel with the agreed specification and mill certificate.
Coated surface: check the approved face for streaks, pinholes, loose mineral coating and uneven coverage; retain samples for a converting trial.
Reels: check width, core condition, winding direction, edge damage, telescoping and marked splices against the order.
Arrival condition: inspect wrapping and reel ends for moisture damage; record lot identities and trial the paper after conditioning to the converting room.
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What goes wrong
A smooth sample can conceal uneven coating holdout. Excess penetration or poor wetting during conversion can produce patchy release performance. Loose mineral coating contaminates the coating line, while moisture variation causes curl and unstable web handling.
An approved hand sample may not represent production reels. Link retained samples and mill certificates to the shipped lots, and agree how a failed converting trial will be investigated before ordering. Resolve any difference between mineral-coated base paper and finished release liner in the purchase specification.
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.
Frequently asked questions
What is the UK import duty on mineral-coated release base paper from China?
The relevant heading 4810 lines carry 0% duty in the supplied tariff facts. No anti-dumping or countervailing measures are recorded.
Is mineral-coated base paper the same as a finished release liner?
Specify the supplied coating structure. This guide covers mineral-coated base paper for subsequent conversion; confirm the commodity code separately for a finished liner.
Does release base paper need timber due diligence?
Confirm with the relevant authority any timber due diligence requirements when paper is first placed on the Great Britain market, including how virgin, recycled and mixed-fibre products are treated.
How should I approve a release base paper sample?
Run it through your intended coating and adhesive process. Compare coating holdout, curl, web handling, converted release force and adhesive transfer with the approved specification.