Sourcing plastic dunnage trays from China
Plastic dunnage trays from China carry a flat 6% UK duty across the ordinary tray, box-like container and separate-lid candidates covered here. Check Plastic Packaging Tax for the intended use; reuse alone does not settle exemption. Confirm the code from the finished design. Cambridge China Bridge sources plastic dunnage trays.
UK duty on plastic dunnage trays
Heading 3923 covers plastic articles for conveying or packing goods and plastic closures. This guide covers trays and locating inserts that hold components during transport. Other packing articles, box-like containers and separate lids have different classification candidates. The table repeats the other-packing-articles code for different tray forms; confirm each finished design rather than treating these codes as interchangeable.
Read from the UK Trade Tariff on 29 September 2026, the selected lines carry 6% duty for goods from China. The supplied data lists no anti-dumping or countervailing duty, suspension or attached import control for these lines. Import VAT is normally 20%. Suspensions for specialised semiconductor containers or bags elsewhere in the heading do not establish eligibility for ordinary dunnage trays.
Confirm the construction, packing function and whether lids are supplied separately using finding your commodity code. Check Plastic Packaging Tax separately for each component, and assess whether packaging producer-responsibility obligations apply to your business. For the wider heading, see plastic logistics crates.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Thermoformed component-packing trays, subject to classification | 3923 90 00 00 | 6% | None |
| Box-like plastic dunnage containers, subject to classification | 3923 10 90 90 | 6% | None |
| Separate plastic lids for dunnage containers | 3923 50 90 00 | 6% | None |
Specify cavities, contact points and stacking
Send component drawings and representative parts, identifying surfaces that must remain untouched. Specify cavity dimensions, clearance, orientation, locating ribs, finger access and extraction direction. State the loaded weight, handling method, outer crate dimensions and whether trays will stack when loaded or nest when empty. Approve samples with actual parts rather than judging an empty tray.
Agree resin grade, additives, recycled content, wall thickness, stiffness and surface finish. For returnable trays, describe washing, drying, storage and handling conditions. Trial loaded stacks and repeated part insertion and removal. Ask for component weights and material records for your packaging-tax assessment.
HMRC says the transport-packaging exemption depends on how packaging is used rather than its type. Assess the intended use instead of assuming that a reusable tray is exempt. Importing or supplying packaging may also bring packaging producer-responsibility obligations; confirm which apply before ordering.
Worked duty example
Illustrative example, not a quote: Illustrative order of 1,000 plastic dunnage trays under 3923 90 00 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 6% is £312. Import VAT at 20% is charged on the customs value plus duty, £5,512, so it is £1,102.40. Import taxes total £1,414.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £312 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Cavity fit: load actual components and check clearance, orientation, contact points, finger access and removal without scuffing.
Stacking: check loaded stack stability, rim engagement, clearance above components and separation of empty nested trays.
Strength and finish: inspect thin corners, cracks, warping, sharp trimming edges and contamination; trial the agreed loaded handling conditions.
Material and packing: compare resin records, tray weight and batch identification with the approved specification; check transport packing for crushed rims and distorted cavities.
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What goes wrong
A tray can match its overall dimensions yet damage parts because a locating rib touches a finished surface. Deep thermoformed cavities may have thin corners, while moulded trays can warp and rock in a stack. Tight nesting can make empty trays difficult to separate. Approve fit and handling with production-representative components.
Changing resin or recycled content can alter shrinkage, stiffness and surface quality. A loaded upper tray may press on the components below if stacking features are too shallow. Keep the approved drawing and sample, record material changes and agree the inspection scope before shipment.
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 plastic dunnage trays from China?
The selected ordinary tray, box-like container and separate-lid lines carry 6% duty. No anti-dumping or countervailing duty or suspension is listed for these lines. Confirm the finished product's code.
Are reusable plastic dunnage trays exempt from Plastic Packaging Tax?
Do not assume exemption from reuse alone. Assess each imported component and its intended use.
What should I send a dunnage tray factory?
Send component drawings, representative parts, protected-surface details, cavity clearances, loaded weight, crate dimensions and stacking or nesting requirements. Agree resin and handling conditions.
How do I check whether dunnage trays will damage my parts?
Load actual parts, inspect contact points and trial insertion, removal and loaded handling. Check for rubbing, pressure marks and contact from the tray above, then compare the parts with their condition before testing.