Sourcing plastic bottle caps from China
Plastic bottle caps from China carry 6% UK import duty, with no anti-dumping or countervailing measure shown for the bottle-cap line. Caps used for food and drink need food-contact compliance paperwork. Match the cap, liner and bottle neck before ordering. Cambridge China Bridge sources plastic bottle caps.
6% duty on plastic bottle caps
Heading 3923 covers plastic packing articles and closures. Plastic caps and capsules for bottles fall under 3923 50 10 00. The table shows cap styles within that same tariff line, rather than separate commodity classifications.
Read from the UK Trade Tariff on 3 October 2026, plastic bottle caps from China carry 6% duty. The supplied bottle-cap line shows no anti-dumping or countervailing duty, suspension or attached import control. Import VAT is 20%.
Confirm the commodity code using the cap's material, construction and intended use. For other closure materials and types, see bottle caps and closures.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plastic screw caps for bottles | 3923 50 10 00 | 6% | None |
Specify the bottle neck, seal and opening
Send the factory the bottle-neck drawing and actual bottles. Agree the thread profile, cap height, resin, colour, liner material and application and removal torque. Specify whether you need a tamper-evident band, flip-top hinge or dispensing opening. Approve samples on your own bottles and capping equipment.
For food and drink use, obtain a declaration of compliance and migration test evidence covering the cap and liner for the intended contents and filling conditions. Agree whether the bottle will be hot-filled, stored on its side or used repeatedly.
Check whether the imported caps are subject to Plastic Packaging Tax. HMRC says each packaging component should be checked separately. Ask the Environment Agency or the relevant devolved authority to confirm whether the caps and lids fall within your packaging producer reporting obligations.
Worked duty example
Illustrative example, not a quote: Illustrative order of 50,000 plastic bottle caps under 3923 50 10 00, invoiced at £1,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £2,200. Duty at 6% is £132. Import VAT at 20% is charged on the customs value plus duty, £2,332, so it is £466.40. Import taxes total £598.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £132 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: check thread engagement and cap seating on the approved bottle; reject cross-threading and uneven seating.
Seal: check liner presence, placement and damage; test filled bottles for leakage under the agreed storage and handling conditions.
Opening: check removal torque, tamper-band breakage and flip-top closure against the approved sample.
Batch: compare colour, moulding flash and cleanliness; check carton counts and batch identification against the packing list.
What goes wrong
A cap can look correct yet leak because the thread or sealing surface differs from the approved bottle. Excessive tightening can distort the liner, while weak tamper-band bridges break during capping. Flip-top hinges can split or leave the dispensing opening partly exposed.
Changing resin, colourant or liner after sample approval can change fit, odour and sealing performance. Keep approved samples and a written material specification, and compare production caps with them before accepting the shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on plastic bottle caps from China?
The supplied tariff reading shows 6% duty under 3923 50 10 00, with no anti-dumping or countervailing duty, suspension or attached import control.
What paperwork do I need for drink bottle caps?
Obtain a declaration of compliance and migration test evidence for the cap and liner, matched to the intended drink and filling conditions.
How do I check that a cap fits my bottle?
Give the factory actual bottles and the neck drawing. Test approved caps on your capping equipment, then check seating, opening torque and leakage.
Does Plastic Packaging Tax apply to imported bottle caps?
Check the caps separately as packaging components. HMRC advises checking whether each plastic packaging component you import is subject to the tax.