Sourcing mirror-polished steel sheets from China

Duty and consignment-specific codes

Read from the UK Trade Tariff on 1 October 2026, heading 7219 covers stainless-steel flat-rolled products of a width of 600 mm or more. For mirror-polished sheets, give your broker the polishing process, dimensions, composition and dispatch country rather than copying the code for the unpolished substrate.

The supplied other-worked and perforated candidate lines all show 0% duty for goods from China, no anti-dumping or countervailing duty, no steel measure, no suspensions and no attached import controls. However, these lines specify consignment from Taiwan, Vietnam or Türkiye. The table includes perforated variants only where ordered; it does not establish the code or duty for sheets dispatched directly from China.

Confirm the commodity code before ordering, including whether polishing or perforation changes the applicable line. For the wider heading, see bright-annealed stainless sheet. The illustrative order assumes Chinese-origin sheets consigned from Türkiye and broker confirmation of the selected line. See import duty and VAT for the calculation method.

Specify the mirror surface and sheet grade

Specify grade, thickness and tolerance, width, length, flatness, edge condition and the polished face. Approve a physical sample and agree the viewing conditions for scratches, haze, polishing lines and reflection distortion. State whether the reverse face is unfinished and whether sheets will be bent, bonded or displayed together. Ask for heat-linked mill certificates with chemical and mechanical results.

Specify protective film, clean interleaving, edge protection and supported packing. For sale as construction products, check the applicable standards and assessment route; CE marking remains available for construction products in Great Britain. Confirm with HMRC or your customs broker whether and when the UK's carbon border adjustment mechanism will apply to the planned imports, and request supplier emissions information when planning future imports.

Worked duty example

Illustrative example, not a quote: Illustrative: 25 tonnes of Chinese-origin mirror-polished stainless sheets consigned from Türkiye, subject to broker confirmation of classification under 7219 90 80 20, invoiced at £55,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £58,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £58,500, so it is £11,700. 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

Mirror surface: remove film from agreed sample areas and compare with the approved sample under consistent lighting. Check haze, scratches, polishing streaks, pits and distorted reflections.

Grade and traceability: match sheet and pack heat references to mill certificates, and arrange independent composition testing where grade substitution would affect the application.

Dimensions and edges: measure thickness across sampled sheets, check width and length, assess flatness on a suitable support and inspect burrs or damaged corners.

Packing and paperwork: check film removal and adhesive residue, dry interleaving, supported packs and edge protection. Prepare documentary supply-chain evidence for sanctions checks. Record findings through quality inspection.

What goes wrong

A sheet can look acceptable beneath film yet show haze, fine scratches or polishing bands when uncovered. Adjacent panels may reflect differently, and bent sheets can expose surface distortion that a small sample concealed. Compare production sheets with the approved sample before dispatch and keep photographed acceptance records.

Other failures include a cheaper grade, certificates unrelated to the supplied heat, sharp edges, bowed sheets and adhesive residue. A separate customs risk is using a substrate code or a consignment-specific line that does not describe the shipment. Resolve the discrepancy with the supplier and broker before loading.

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.