Sourcing polystyrene scrap from China

Polystyrene scrap: 0% duty

Read from the UK Trade Tariff on 14 November 2026, heading 3915 covers waste, parings and scrap of plastics. Polystyrene scrap falls within the styrene-polymer line 3915 20 00 00. The table shows different scrap forms under that same commodity line.

The supplied tariff record shows 0% duty for goods from China, no anti-dumping or countervailing duty, and no suspension. It attaches import and export waste controls. For imports, mixed or contaminated plastic scrap needs prior written notification and consent. Clean sorted scrap for recycling may qualify for lighter controls. Confirm the procedure for the actual Chinese load with your customs broker, receiving recycler and waste regulator before shipment.

Confirm the commodity code using the polymer, physical form and waste status. Recycled granules that are no longer waste are classified as primary plastics rather than scrap. See the wider plastic scrap guide for related sourcing considerations.

Specify foam scrap separately from rigid offcuts

State whether the material is rigid polystyrene offcuts, regrind, loose foam or densified foam. Identify its source, original use, colour and any coatings or additives. Keep production scrap separate from used packaging or insulation scrap. Agree limits for other polymers, paper, tape, metal, dirt and moisture, together with the sampling method.

For foam, agree the supplied density, block dimensions and packing so the recycler can assess handling and processing. For regrind, agree particle size and fines. Ask the receiving recycler to assess a representative sample. In England and Wales, check that any business receiving your onward sale of waste is authorised to take it.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of densified polystyrene foam scrap under 3915 20 00 00, invoiced at £9,000 free on board, with £2,000 of freight and insurance to the UK. The customs value is £11,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £11,000, so it is £2,200. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity: sample inside bags and blocks, identify the polymer and compare the material with the approved sample.

Contamination: look for tape, labels, other foam types, metal, dirt, residues and concealed mixed material.

Condition: check moisture, odour, fines and whether densified blocks match the agreed dimensions and handling specification.

Documents: match the source, waste description, shipment paperwork and receiving recycler to the actual load.

What goes wrong

A clean-looking block can conceal labels, other plastics or wet material. Used packaging and insulation scrap can differ from the production sample. Loose foam also occupies more space than buyers expect when the supplier has described the order only by weight.

Agree acceptance and rejection terms with the recycler before buying. Sample the material actually loaded, rather than relying on photographs of a previous batch. Resolve the waste procedure before dispatch and use the inspection guide to brief the checks.

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.