Sourcing polyolefin shrink film from China

Normally 6% duty

Read from the UK Trade Tariff on 30 September 2026, heading 3920 covers non-cellular plastic plates, sheets, film, foil and strip that are not reinforced, laminated, supported or similarly combined with other materials. This guide concerns polyolefin shrink film. See plastic film and sheet for the wider heading.

The selected lines carry 6% duty on goods from China. The supplied extract records no anti-dumping or countervailing duty and no attached import controls on these lines. It lists 0% suspensions for narrowly described polyethylene and polypropylene films under some selected codes. These are specification-dependent, rather than a general exemption for shrink film; confirm the complete suspension wording before claiming relief.

The table lists possible classification branches, rather than interchangeable codes for the same roll. The named biaxially oriented polypropylene line applies only to its stated construction and thickness. Obtain the polymer composition, layer structure, density, orientation and thickness, then confirm the commodity code. Do not classify from the supplier's description of 'polyolefin' alone.

Specify shrink behaviour and roll format

Specify the polymer composition and layer structure, whether the film is crosslinked, centre-folded or flat, thickness tolerance, usable width, roll length, core dimensions and winding direction. Agree clarity, perforation, seal strength and shrink behaviour in both machine and transverse directions. Supply details of your sealing machine, shrink tunnel and the products being wrapped.

Approve samples on your own line. Record the sealing and tunnel settings, conveyor speed, finished pack appearance and whether the film distorts the product. Keep an approved roll and wrapped pack as references for repeat orders.

Check whether imported rolls are finished packaging for Plastic Packaging Tax. A substantial modification changes the nature of the packaging component; ask HMRC or your customs broker how cutting or sealing affects the status of your rolls. For food-contact use, obtain a declaration of compliance and migration testing for the actual film and intended use, rather than accepting a generic food-grade claim.

Worked duty example

Illustrative example, not a quote: Rolls of polyethylene shrink film for a business packaging line, illustrative only under 3920 10 25 90, invoiced at £18,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £20,000. Duty at 6% is £1,200. Import VAT at 20% is charged on the customs value plus duty, £21,200, so it is £4,240. Import taxes total £5,440; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,200 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Dimensions: measure thickness across the unwound width, check usable width and fold alignment, and compare roll weight and length with the order.

Wrapping trial: check sealing, shrink uniformity, corner tears, holes and product distortion using the agreed machine settings.

Roll condition: inspect for gels, scratches, blocking, uneven winding and crushed cores. Check that film unwinds without snagging.

Batch evidence: match roll labels to grade and batch records. For food-contact orders, match compliance documents and migration results to the supplied film. Use quality inspection to document checks.

What goes wrong

A sample can shrink neatly while production rolls vary in thickness or formulation. Seals open in the tunnel, corners tear, packs wrinkle or delicate products distort. Excessive winding tension and crushed cores can make otherwise acceptable film unusable on the line.

Do not approve a replacement grade from appearance alone. Trial it with the actual product and retain batch samples. A supplier's recycled-content claim also needs supporting evidence before it is relied on for Plastic Packaging Tax.

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.