Sourcing plastic pallets from China
Plastic pallets from China normally carry 6% UK duty under the other plastic packing articles line. Empty pallets bought as goods do not qualify for the transport-packaging exemption from Plastic Packaging Tax. Specify the load and rack support conditions before ordering. Cambridge China Bridge sources plastic pallets.
Plastic pallet duty and packaging obligations
Heading 3923 covers plastic articles for conveying or packing goods and plastic closures. Plastic pallets are candidates for 3923 90 00 00, the other-articles line. The table shows pallet designs sharing that line, rather than separate tariff classifications.
Read from the UK Trade Tariff on 3 October 2026, this line carries 6% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for it. The wider heading includes rates from 0% to 6%, but those lower rates concern other products.
Confirm the construction and intended use through finding your commodity code. Confirm with the relevant environmental regulator whether packaging EPR reporting applies to your business. Empty pallets imported as goods do not receive the transport-packaging exemption from Plastic Packaging Tax. See plastic packaging tax and packaging EPR.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Nestable plastic pallets | 3923 90 00 00 | 6% | None |
Specify the pallet and its support conditions
Agree the resin, recycled content, pallet weight, deck dimensions, fork openings, runners and reinforcement. Choose a closed or open deck around cleaning and drainage needs. Describe the actual load, its distribution, operating temperature and whether the pallet will stand on a floor, travel on forks or bridge rack beams.
Ask for separate static, handling and racking performance evidence for the proposed design. A headline load rating without support conditions is insufficient for purchase approval. Match the sample to your pallet truck and rack layout before approving production. For the wooden alternative, see wooden pallets and crates.
Plastic Packaging Tax applies to finished plastic packaging containing less than 30% recycled plastic, subject to exemptions and registration rules. Ask for pallet weights and supporting recycled-content records. Reusability alone does not establish the transport exemption when you import empty pallets as goods.
Worked duty example
Illustrative example, not a quote: 50 plastic pallets, illustrative order 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
Dimensions: compare the deck, fork openings and runner spacing with the approved drawing; trial the pallet on the intended handling equipment.
Construction: check cracks, warped decks, damaged feet, reinforcement retention and debris trapped in hollow supports.
Performance: check the agreed load under the specified support conditions, including rack support where relevant; record deflection and permanent distortion.
Arrival condition: HSE advises examining pallets on delivery and isolating damaged pallets for repair or disposal. Record the batch identity, condition and discrepancies against the approved sample.
What goes wrong
A pallet sold with a floor-supported load rating may disappoint when spanning rack beams. Changed resin blends, missing reinforcement and distorted runners can also undermine the approved design. Fork openings that look adequate in a drawing may obstruct pallet-truck wheels. Agree these checks before the balance payment.
HSE warns that plastic pallets can be slippery and that cold conditions combined with rough handling can cause brittle fracture. Check load restraint and empty-stack stability, and investigate cracks before use. Buying empty pallets for resale also differs from importing goods carried on pallets: the transport-packaging tax exemption does not cover unfilled packaging.
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 pallets from China?
The supplied tariff record gives 6% for 3923 90 00 00, with no listed anti-dumping or countervailing duty, suspension or attached import control. Confirm that line for your pallet.
Are reusable plastic pallets exempt from Plastic Packaging Tax?
Not automatically. Transport packaging used to deliver goods into the UK can be exempt, but that exemption does not apply to unfilled packaging imported as goods.
Can I put any plastic pallet in warehouse racking?
HSE advises using pallets designed and constructed for the relevant racking. Ask for performance evidence matching the rack supports, load distribution and operating conditions.
What should I check when plastic pallets arrive?
Check dimensions, fork access, cracks, distorted decks, damaged runners and reinforcement against the approved sample. HSE advises isolating damaged pallets for repair or disposal.