Sector guides

Sourcing paper hand towels from China

Paper hand towels from China carry 0% UK duty across roll and other formats, with no listed trade remedies. Confirm with the relevant authority whether virgin wood-pulp paper requires timber due diligence when first placed on the Great Britain market. Specify dispenser fit, sheet count and absorbency before ordering. Cambridge China Bridge sources paper hand towels.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-10-22

Aisles of a large supermarket seen from above, shelves fully stocked

Duty on rolls and folded hand towels

Heading 4818 covers finished household and sanitary paper articles, including paper hand towels. Rolls fall under 4818 20 91 00; other hand towels, including folded formats, fall under 4818 20 99 00. The table shows buying formats sharing these commodity codes.

Read from the UK Trade Tariff on 30 September 2026, both hand-towel lines carry 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls for these lines.

Confirm the commodity code against the finished product and its presentation. Parent reels for conversion classify differently. For other products within this heading, see toilet paper and tissue products.

UK duty on these lines for goods of Chinese origin (one code per row), read from the UK Trade Tariff on 30 September 2026.
GoodsCommodity codeDutyAnti-dumping or countervailing duty on China
Paper hand towels in rolls4818 20 91 000%None
Folded paper hand towels4818 20 99 000%None

Specify the towel and its dispenser

Specify roll or folded format, ply, sheet dimensions, grammage per ply, sheet count, pulp source, colour, absorbency and lint level. For rolls, agree diameter, width, core size and perforation. For folded towels, agree folded dimensions and interfolding. Test the approved sample in the actual dispenser, including feeding when the pack is nearly empty.

Confirm with the relevant authority whether virgin wood-pulp paper is within the UK Timber Regulations and whether the business first placing it on the Great Britain market needs to carry out timber due diligence; also confirm the treatment of bamboo-based and recovered products. Ask for fibre composition, species and country of harvest. For mixed virgin and recycled fibre, the virgin component needs assessment.

Businesses importing or selling consumer products in the UK are responsible for their safety. Keep the approved sample and agreed inspection criteria with the order, and arrange quality inspection against them.

Worked duty example

Illustrative example, not a quote: Illustrative order: a 40-foot container of paper hand towel rolls for a cleaning-supplies wholesaler under 4818 20 91 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

Dispenser fit: check roll dimensions, core removal where specified, folded width and feeding in the buyer's dispenser; look for jams and several towels emerging together.

Paper performance: compare grammage, absorbency, strength during hand drying, lint and odour with the approved sample; check perforations for clean tearing.

Counts and fibre: count sheets and packs from several cases, measure sheet dimensions and compare fibre records with the ordered virgin or recycled composition.

Arrival condition: inspect wrapping, case seals, crushed rolls, damaged folds, damp and mould before releasing stock; photograph damage and retain affected samples.

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What goes wrong

A towel can fit the dispenser yet feed badly because the fold pattern, roll winding or perforation differs from the sample. Thin sheets may tear during drying, leave lint or require users to take more paper. Short sheets and missing sheets also make an apparently cheaper pack poor value.

Damp cases can hide flattened rolls, collapsed cores and mould. Compare arrivals with the retained sample and record defects by case and batch. Agree the carton dimensions and loading arrangement before ordering because bulky paper makes freight and storage significant purchasing considerations.

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 paper hand towels from China?

Both rolls and other hand towels carry 0% duty in the supplied tariff record. No anti-dumping or countervailing duty is listed.

Which commodity code covers folded paper hand towels?

Folded hand towels fall under 4818 20 99 00. Hand towels in rolls fall under 4818 20 91 00. Confirm the finished format before declaring the goods.

How do I check whether towels fit my dispenser?

Test samples in the actual dispenser. Check folded dimensions or roll width, diameter and core, then test feeding with a full pack and a nearly empty pack.

Do recycled paper hand towels need timber due diligence?

Confirm with the relevant authority whether recovered products are excluded from the timber rules described here. For mixed virgin and recycled fibre, assess the virgin component and obtain fibre-composition records.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. Regulations: timber and FLEGT licences
  3. Product safety advice for businesses

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