Sourcing paper baking cases from China

Paper baking cases: duty and classification

Heading 4823 covers shaped paper and paperboard and other paper articles. The table shows candidate categories for different constructions, rather than interchangeable codes for the same baking case. Confirm whether your sample is a cup-like case, a tray or another shaped paper article. See the wider paper plates guide.

Read from the UK Trade Tariff on 7 October 2026, all supplied lines carry 0% duty for goods from China, with no listed anti-dumping or countervailing duty or suspensions. The residual line 4823 90 85 80 carries import and export waste controls. Waste shipment controls apply only to waste. For notified waste imports into England, the exporter applies in the dispatch country and shipment needs the relevant authorities’ consent. Confirm applicability with your customs broker.

Confirm the commodity code using the material composition, coatings, shape and intended use. The illustrative order assumes cup-like paper cases under 4823 69 90 00 after confirmation. Import VAT is 20%; see UK import duty and VAT.

Specify the paper and baking conditions

Specify base diameter, top diameter, height, pleat shape, paper weight and tolerances. State whether the case needs a supporting tin or stands independently. Identify the fibre source, greaseproof treatment, coatings, inks and adhesives. Agree the intended foods, oven temperature and baking duration with the factory, then approve samples using your own recipe and equipment.

Food-contact rules cover materials expected to contact food or transfer constituents to it, including printing inks and adhesives. For food-contact kraft paper, obtain a declaration and test results for the intended food and conditions. Ask for evidence matching the finished case and any coating, rather than an unrelated paper sample. See food-contact materials.

Confirm with the relevant authority or your customs broker whether the UK Timber Regulations cover your paper baking cases, whether any exemption applies to bamboo-based or recovered products, and what timber due diligence is required before first placing covered goods on the GB market. Obtain the fibre mix, pulp source, species and harvest country before ordering.

Worked duty example

Illustrative example, not a quote: 50,000 paper baking cases, illustrative only, assuming classification is confirmed under 4823 69 90 00, invoiced at £1,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £2,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £2,200, so it is £440. 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

Fit: measure the base, rim and height against the approved sample; check that cases sit properly in your baking tins.

Baking: bake production samples with your recipe; check grease staining, scorching, collapse and release after cooling.

Print and cleanliness: compare colours and registration; check for ink transfer between nested cases, loose fibres, foreign matter and unusual odour.

Packing: check case counts, nesting, crushed pleats and damp cartons; match the supplied material and test documents to the delivered batch.

What goes wrong

Cases can spread when the paper is too weak for unsupported baking, stick when the release treatment differs from the sample, or show grease through the print. Tight nesting can tear pleats during separation. A change of paper, coating or ink can alter performance even when the dimensions stay the same.

Approve a baked sample, not just an empty case. Write the approved material and treatment into the order and compare production samples before shipment. Keep arrival samples for comparison when a repeat batch behaves differently.

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.