Sourcing plastic film and sheet from China
Non-cellular plastic film and sheet from China, including polyethylene, polypropylene, PVC, acrylic, polycarbonate and PET, pays 6% UK duty, with no anti-dumping duty. Film that becomes packaging can bring Plastic Packaging Tax, food-contact film needs a declaration of compliance, and additives fall under UK REACH. Cambridge China Bridge sources films, sheets and rolls to specification.
Plastic film and sheet of PE, PP, PVC, acrylic, polycarbonate and PET pay 6% UK duty from China. Packaging tax, food contact and REACH explained.
A flat 6%
Read from the UK Trade Tariff on 25 September 2026, the general lines of heading 3920 for plates, sheets, film, foil and strip that are not cellular, not reinforced and not combined with other materials carried 6% duty on goods from China, with no anti-dumping measure.
Foam sheet, reinforced or laminated sheet, and self-adhesive film are classified elsewhere, and some specialised films have their own codes; confirm the commodity code against the polymer and construction.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Polyethylene film, other | 3920 10 28 99 | 6% | None |
| Polypropylene film, other | 3920 20 29 99 | 6% | None |
| Polystyrene sheet | 3920 30 00 90 | 6% | None |
| Unplasticised PVC sheet, other | 3920 49 90 90 | 6% | None |
| Acrylic (PMMA) sheet | 3920 51 00 90 | 6% | None |
| Polycarbonate sheet | 3920 61 00 90 | 6% | None |
| PET film, other | 3920 62 19 99 | 6% | None |
Plastic Packaging Tax
Plastic Packaging Tax charges finished plastic packaging components, at £228.82 per tonne from 1 April 2026 unless they contain at least 30% recycled plastic, once you import or make 10 tonnes or more in 12 months. GOV.UK guidance treats film that still needs converting as not yet a finished component, while stretch wrap or cling film made for packing goods can be one.
So say in your records what the film is for. The Plastic Packaging Tax guide and packaging EPR explain what follows.
Food contact and REACH
Film or sheet that will touch food needs a declaration of compliance and migration testing under the plastics food contact rules; see food contact materials. Plasticisers in PVC and flame retardants in sheet are the usual UK REACH questions.
For glazing and signage sheet, ask for the fire classification and UV stabilisation data behind the claim.
Specification and inspection
Specify polymer, thickness and tolerance, width, core size, treatment, colour and roll weight. At inspection, measure thickness across the width, check for gels and scratches, and weigh rolls against the invoice.
Cambridge China Bridge sources plastic film and sheet, with thickness, food contact and packaging tax questions settled before the order. See how our sourcing service works.
Frequently asked questions
What is the UK import duty on plastic film from China?
Read from the UK Trade Tariff on 25 September 2026, the general lines of heading 3920 carried 6% duty from China, with no anti-dumping duty.
Does imported plastic film bring Plastic Packaging Tax?
It can. Finished packaging components are taxed at £228.82 per tonne from 1 April 2026 above the 10 tonne threshold; film still to be converted is not yet a finished component.
What does food-contact film need?
A declaration of compliance and migration testing under the plastics food contact rules.
Is acrylic or polycarbonate sheet classified here?
Yes when it is not cellular, reinforced or laminated with other materials. It pays 6%.