Sourcing paper table napkins from China

Paper napkin classification and duty

Read from the UK Trade Tariff on 30 September 2026, paper table napkins under 4818 30 00 00 carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line.

Heading 4818 covers finished household and sanitary paper articles. Its tablecloths and serviettes line covers paper table napkins; the table shows napkin formats sharing that code, rather than separate tariff subdivisions. See the wider tissue guide for other products in the heading.

Confirm the material and finished form with your customs broker using finding your commodity code. The absence of an attached tariff control does not replace product compliance checks. For virgin wood fibre paper placed on the GB market, confirm any timber due diligence obligations with the relevant authority, including whether exclusions apply to bamboo-based and recovered products discussed in the wider tissue guide.

Specify fibre, folds and food contact

Specify virgin or recycled fibre, ply, grammage per ply, unfolded dimensions, folded dimensions, embossing, softness, absorbency and pack count. For dispenser napkins, send a dispenser sample or drawing and trial the approved fold in the equipment. Keep an approved sample showing the paper and print together.

Agree artwork, print position, colour reference and which surfaces are printed. Napkins intended to contact food must be safe and suitable for their intended use. Ask for safety evidence covering the finished paper, inks and additives, and discuss the intended food contact with the testing and certification service.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale consignment of boxed paper table napkins under 4818 30 00 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

Paper: compare ply, grammage, softness, absorbency and lint with the approved sample; check for odour and visible contamination.

Fold and count: unfold samples to measure dimensions, count napkins in packs and packs in cases, and trial dispensing for sticking or multiple-sheet feeding.

Print: check artwork, colour, registration and position; rub damp samples to screen for colour transfer and inspect for ink marking adjacent sheets. This check does not establish food-contact safety.

Arrival condition: inspect seals and cases for damp, crushing and mould; open cases from different parts of the shipment. Record findings against the order using the inspection guide.

What goes wrong

A folded sample can conceal a smaller unfolded sheet or thinner paper. Packs may contain fewer napkins than stated, layers may separate, and dispenser folds may stick or release several napkins together. Check dimensions and counts before approving production, then repeat those checks on the shipment.

Printed napkins can arrive with blurred artwork, inconsistent colour or ink transferred between sheets. Damp cases can introduce odour, mould and distorted folds. Photograph defects, retain affected samples and compare them with the approved sample before accepting a replacement proposal.

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.