Sourcing PE-coated paper cupstock from China
PE-coated paper cupstock from China carries 0% UK duty across the relevant lines of heading 4811. Food-contact suitability matters: specify the drink and use conditions, and obtain supporting documents for the coated material. Cambridge China Bridge sources PE-coated paper cupstock.
Duty on PE-coated cupstock
Heading 4811 covers coated paper and paperboard in rolls or rectangular sheets. For PE-coated cupstock, the relevant branches are plastics-coated paper excluding adhesives: bleached material weighing more than 150 g/m² under 4811 51 00 00, and other non-thermal material under 4811 59 00 90. The table shows reel and sheet variants sharing these codes.
Read from the UK Trade Tariff on 30 September 2026, both relevant lines carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing measure, suspension or attached import control for either line. Import VAT is normally 20%; see UK import duty and VAT.
Confirm the commodity code using the coating composition, bleaching, weight and supplied form. Keep base-paper grammage separate from coating weight in the specification. For finished cups and the wider buying context, see branded paper coffee cups.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Bleached PE-coated cupstock reels, weighing more than 150 g/m² | 4811 51 00 00 | 0% | None |
| Other PE-coated cupstock reels, excluding thermal paper | 4811 59 00 90 | 0% | None |
Specify the cupstock and sealing behaviour
State the fibre mix, bleaching, base-paper grammage, caliper, stiffness, moisture and grain direction. Specify which surfaces carry PE, coating weight on each surface, coating uniformity and the intended food-contact face. Agree reel width, diameter, core size, winding direction, splice identification and moisture-resistant wrapping.
Describe the intended drinks, filling temperature and contact duration. Ask for a declaration and test reports covering the actual coated construction and intended use. Government guidance requires packaging suitable for food use and written compliance evidence for plastic packaging. Trial the cupstock on your forming line, checking side-seam sealing, bottom sealing, rim curling and leakage.
For virgin-pulp paper first placed on the Great Britain market, confirm with the relevant authority or your customs broker whether the importer needs to carry out timber due diligence. Obtain the pulp source, tree species and country of harvest. A coating specification and a food-contact report do not replace fibre-source records.
Worked duty example
Illustrative example, not a quote: Illustrative order: 40 tonnes of bleached PE-coated cupstock reels under 4811 51 00 00, invoiced at £27,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £30,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £30,500, so it is £6,100. 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
Material: compare grammage, caliper, stiffness and moisture with the approved sample and batch specification.
Coating: check coverage, pinholes, streaks, adhesion and blocking; form sample cups and check seals and leakage under the agreed use conditions.
Reels and sheets: check dimensions, grain direction, winding, splices, crushed cores, damaged edges and sheet curl on arrival.
Documents and packing: match batch identifiers to the supplier declaration, test reports and fibre records; inspect wrapping for dampness and contamination.
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What goes wrong
Uneven coating or pinholes can cause leakage. Poor coating adhesion can cause peeling during forming, while an unsuitable sealing response can leave seams open. Cupstock that curls, varies in stiffness or has damaged reel edges can feed badly and produce misshapen rims.
A report for the resin alone does not describe the complete coated paper you are buying. Match the report to the supplied construction and agree acceptance checks before shipment. Use quality inspection to record coating defects, converting results and packing condition.
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 PE-coated cupstock from China?
The relevant lines, 4811 51 00 00 and 4811 59 00 90, carried 0% duty in the supplied tariff record, with no anti-dumping or countervailing measure. Import VAT is normally 20%.
Which commodity code covers PE-coated cupstock?
Bleached material weighing more than 150 g/m² falls under 4811 51 00 00; other non-thermal plastics-coated paper falls under 4811 59 00 90. Confirm using the actual material and supplied form.
What food-contact documents should I request?
Ask for a supplier declaration and supporting test reports for the complete coated paper, covering the intended drinks, filling temperature and contact duration.
How do I check cupstock before ordering bulk?
Run approved samples on your cup-forming line. Check feeding, side and bottom seals, rim curl, leakage and odour, then agree batch inspection criteria with the supplier.