Sourcing couch rolls from China

Duty and classification of couch rolls

Heading 4818 covers sanitary and hospital paper articles, including bedsheets and similar articles. For finished paper examination couch rolls, discuss 4818 90 10 00 and 4818 90 90 00 with your customs broker: the former describes medical or hygienic articles not put up for retail sale. The towel rows are comparisons, not automatic classifications for couch rolls.

Read from the UK Trade Tariff on 30 September 2026, all supplied lines carry 0% duty for goods from China. The supplied facts list no anti-dumping or countervailing measures, suspensions or attached import controls. Timber due diligence remains a separate consideration for paper within its scope.

Confirm the commodity code using the finished product, intended use and packaging. The wider tissue guide covers the rest of the heading.

Specify coverage, tearing and fibre source

Specify roll width, usable length, perforation spacing, ply, grammage per ply, core bore and maximum roll diameter. Send the factory the holder dimensions and approve a sample fitted to the actual examination couch. Agree whether the product is plain paper or backed, its absorbency, acceptable lint and the case packing.

Confirm with the relevant authority whether the paper falls within the UK Timber Regulations and what due diligence is needed before first placing it on the GB market, including how bamboo-based and recovered waste or scrap products are treated. Ask for the fibre mix, pulp source, tree species and harvest country rather than relying on a supplier's general sustainability statement.

Healthcare use alone does not establish medical-device status. MHRA guidance distinguishes general-purpose products from products assigned a specific medical purpose. Review the intended use and claims before approving packaging; this guide concerns plain couch-covering paper rather than products promoted for treatment or disinfection.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale shipment of paper examination couch rolls in cases under 4818 90 10 00, invoiced at £14,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £17,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £17,500, so it is £3,500. 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

Dimensions: measure width, usable length, perforation spacing, core bore and roll diameter across samples from different cases; fit a roll to the buyer's holder.

Paper: compare grammage, absorbency, surface feel and lint with the approved sample; check that the fibre specification matches the order.

Tearing: unwind sample rolls and check clean separation at perforations, resistance to unintended tearing and winding that feeds without sticking.

Packing and arrival: check roll and case counts, wrap seals, crushed cores, damp, mould and odour. Record defects before accepting stock; agree these checks through the inspection process.

What goes wrong

A roll can look full while containing less usable paper because its winding is loose or its core is larger. Short lengths, reduced grammage and inconsistent perforations increase consumption or leave torn sheets on the couch. Check actual length and performance rather than roll diameter alone.

An unsuitable core or oversized roll will not feed through the holder. Damp cases and crushed cores can make otherwise acceptable paper unusable. Keep the approved sample and holder dimensions with the order, and photograph arrival damage before unpacking the whole shipment.

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.