Sourcing paper plates from China

Paper-plate duty and classification

Heading 4823 covers shaped paper and paperboard articles, including plates, and moulded paper-pulp articles. Ordinary paperboard plates, bamboo-paper plates and moulded-pulp plates have different classification routes. Plain and printed paperboard plates share a code, so the table repeats that code for these buying options.

Read from the UK Trade Tariff on 4 October 2026, the relevant paper-plate lines carry 0% duty on goods from China. No anti-dumping or countervailing duties, suspensions or attached import controls are listed for those lines. Import VAT is 20%. Waste controls elsewhere in the heading are not listed against these plate codes.

Confirm the commodity code using the fibre composition, manufacturing method and coating specification. For other products within the heading, see our paper coffee cup guide.

Specify the plate and its coating

Specify pressed paperboard or moulded pulp, fibre source, diameter, usable centre area, rim depth, board weight, colour and pack count. Describe the intended food, serving temperature and contact time. Approve samples with the actual oily or wet food rather than judging strength from an empty plate.

Get the complete coating composition. In England, restrictions on single-use plastic plates cover plates partly made from plastic, including coatings or linings. Exemptions allow supply to another business or use as packaging, pre-filled or filled at the point of sale. Match the plate to its intended sales route before ordering.

For plastic food-contact linings, request a declaration of compliance and migration test reports for the intended use. Ask the relevant authority or your customs broker whether virgin wood-fibre paper falls within the UK Timber Regulations, what due diligence responsibilities apply to the business first placing it on the GB market, and whether any exclusion applies to bamboo-based or recovered products.

Worked duty example

Illustrative example, not a quote: 50,000 paper plates, illustrative order under 4823 69 10 00, invoiced at £4,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £5,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,200, so it is £1,040. 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

Shape: check diameter, rim depth, flatness and separation from the stack against the approved sample.

Food performance: check sagging, grease breakthrough, softening and coating separation with the intended food and serving conditions.

Print and surface: check colour, registration, odour, loose fibres and ink transfer between stacked plates.

Packing: check pack counts, crushed rims, damp cartons and batch identification against the packing list and supplier records.

What goes wrong

A plate can look firm when dry but sag under hot food or absorb sauce through the centre. A changed board grade or coating can alter performance without changing the artwork. Keep the approved physical sample and written material specification available for inspection.

A paper description can conceal a plastic coating, creating a mismatch with the intended retail route in England. Do not copy a paper cup's sales assumptions onto a plate. Require the factory to disclose material changes before production, and resolve wet cartons or crushed rims before accepting the shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.