Sourcing plastic packaging spools from China
Plastic packaging spools from China carry 4% to 6% UK duty, depending on use. Ordinary packaging spools carry 6%; the film and recording-tape line carries 4%. Check Plastic Packaging Tax separately from customs duty. Cambridge China Bridge sources plastic packaging spools.
Duty depends on what the spool carries
Heading 3923 covers plastic articles for conveying or packing goods, including spools, cops, bobbins and similar supports. Ordinary plastic packaging spools fall within 3923 40 90 00. The separate 3923 40 10 00 line covers supports for photographic and cinematographic film or recording tapes and similar media. The table repeats the ordinary-spool code for different product descriptions.
Read from the UK Trade Tariff on 29 September 2026, ordinary packaging spools from China carried 6% duty and the film and recording-tape line carried 4%. Neither spool line showed anti-dumping or countervailing duty or a suspension. The film-support line carries an import waste control and an export waste control. For goods from China declared on that line, ask your customs broker to confirm whether the import control applies and what documentation is required.
Confirm the intended contents and construction before choosing your commodity code. Check each imported plastic packaging component for Plastic Packaging Tax separately from customs duty. Ask the relevant environmental regulator whether packaging producer-responsibility reporting applies to your business. For other products within this heading, see plastic logistics crates. For component packaging, see our plastic dunnage tray sourcing guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plastic packaging spools | 3923 40 90 00 | 6% | None |
| Plastic reels for photographic film or recording tapes | 3923 40 10 00 | 4% | None |
Specify the hub, flanges and winding duty
Send a drawing showing bore diameter, hub length, flange diameter, flange thickness, drive slots and any assembly joints. State the material to be wound, loaded weight, winding tension, machine spindle interface and whether the spool will be returned for reuse. Agree dimensional tolerances with the factory rather than accepting a catalogue picture.
Specify resin, permitted recycled content, colour and surface finish. Ask for component weights and supporting material records for your packaging-tax assessment. Approve a sample on your actual winding and unwinding equipment, including how the material end is secured and released.
Worked duty example
Illustrative example, not a quote: Illustrative order of 1,000 plastic packaging spools under 3923 40 90 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
Fit: measure the bore, hub length and drive features against the approved drawing, then mount samples on the intended spindle.
Rotation: check flange flatness, concentricity and wobble while winding and unwinding the intended material.
Strength: check hubs, flanges and assembly joints under the agreed loaded handling conditions; look for cracks and joint separation.
Surface and packing: check for sharp flash, burrs, contamination and flange damage, then compare carton contents and batch identification with the order.
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What goes wrong
A spool can fit the spindle yet wobble because its flanges are warped or its bore is off-centre. Thin flanges can bend under winding tension, while rough edges snag film, ribbon or cord. A resin change can alter shrinkage and make a previously approved fit unreliable.
Loose packing lets flanges rub or crack during transport. Keep an approved sample and drawing, record any material changes, and inspect arrival stock before feeding it into production. Agree the inspection scope before the factory packs the 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 packaging spools from China?
Ordinary packaging spools under 3923 40 90 00 carry 6%. Film and recording-tape supports under 3923 40 10 00 carry 4%. Neither spool line shows anti-dumping or countervailing duty.
What measurements should I send the spool factory?
Send bore diameter, hub length, flange diameter and thickness, drive features and agreed tolerances. Include the loaded weight, winding tension and spindle interface.
Should I check Plastic Packaging Tax as well as duty?
Yes. HMRC says to check each imported plastic packaging component for Plastic Packaging Tax. Ask for component weights and material records rather than relying on a recycled-content claim.
How do I know whether a sample spool works?
Run it on your winding and unwinding equipment with the intended material. Check spindle fit, wobble, flange deflection, snagging and how the material end is secured.