Sourcing plastic pallet corners from China
Plastic pallet corner protectors entered under 3926 90 97 90 carry 6% UK duty from China, with no anti-dumping or countervailing measure recorded. Confirm classification and check Plastic Packaging Tax separately before ordering. Cambridge China Bridge sources plastic pallet corner protectors.
UK duty on plastic pallet corner protectors
Read from the UK Trade Tariff on 30 September 2026, heading 3926 covers other articles of plastics. The residual line 3926 90 97 90 is a candidate for general-purpose plastic pallet corner protectors and carries 6% duty from China. No anti-dumping or countervailing measure is recorded. The table shows product variants under the same candidate code, rather than separate tariff lines.
The recorded suspensions cover specified products, including some subject to authorised use. Some descriptions are truncated, so do not assume a suspension covers your protector. The UK Trade Tariff also attaches veterinary control, an import prohibition on goods for torture and repression, and an export restriction for such goods. Ask your customs broker to confirm the applicable requirements for your composition and intended use.
Send the broker your drawing, resin composition, photographs and description of how the protector is used. Confirm the commodity code before costing. For paperboard alternatives, see paperboard edge protectors.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Other plastic articles: pallet corner protectors for strapping | 3926 90 97 90 | 6% | None |
Specify the corner, strap and resin together
Specify the resin grade, permitted recycled content, colour, wall thickness, corner angle, bearing surfaces and strap-guide dimensions. State whether the protector sits against cartons, a rigid load or the pallet itself. Supply the actual strap and a representative packed load for sample approval.
Agree a trial using your intended strap tension, handling method and storage conditions. Check that the protector spreads pressure without cracking, slipping or cutting the strap. For reuse, agree how repeated fitting and removal will be assessed.
Ask for UK REACH substance information covering the resin, colour masterbatch and additives. Confirm with the relevant authority or your customs broker whether any candidate-list substances trigger safe-use information obligations, including disclosure of the substance name. HMRC says to check whether each imported plastic packaging component is subject to Plastic Packaging Tax; assess this separately from customs duty.
Worked duty example
Illustrative example, not a quote: Illustrative order: 5,000 plastic pallet corner protectors under 3926 90 97 90, invoiced at £6,000 free on board, with £400 of freight and insurance to the UK. The customs value is £6,400. Duty at 6% is £384. Import VAT at 20% is charged on the customs value plus duty, £6,784, so it is £1,356.80. Import taxes total £1,740.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £384 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: check the corner angle, bearing area and strap-guide clearance against the drawing and approved sample.
Moulding: inspect for sharp flash, short shots, cracks, distorted faces and inconsistent wall thickness.
Load trial: fit protectors to a representative pallet load and check movement, crushing and strap damage under the agreed conditions.
Arrival: reconcile carton counts and batch identification, inspect transit damage and repeat the fit check before releasing stock. See quality inspection.
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What goes wrong
A protector can look correct loose but rock on the packed corner, trap the strap or concentrate pressure on a carton edge. Thin sections and resin changes can make it crack during tightening. Poor nesting can also leave distorted protectors in tightly packed cartons.
Keep an approved sample and record the material and drawing revision on the purchase order. Require approval before material changes, and compare production samples with the agreed load trial. Ask your adviser whether Plastic Packaging Tax and packaging EPR obligations apply.
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 pallet corner protectors from China?
The supplied tariff record gives 6% for 3926 90 97 90, with no anti-dumping or countervailing measure recorded. Confirm that your protector belongs under this code.
Can I use recycled plastic for pallet corner protectors?
Specify the permitted recycled content and resin grade, then approve samples on your actual load and strap. Check brittleness, distortion and batch consistency before accepting bulk production.
Does Plastic Packaging Tax apply to corner protectors?
It may apply to plastic packaging components. HMRC says to check each component you import. Assess the protector's design and your circumstances separately from its customs duty.
How should I test plastic pallet corner protectors?
Use your actual strap and a representative packed pallet. Agree tension, handling and storage conditions, then check cracking, slipping, carton crushing and strap damage against the approved sample.