Sourcing PVC scrap from China

PVC scrap duty and waste controls

Read from the UK Trade Tariff on 14 November 2026, heading 3915 covers waste, parings and scrap of plastics. PVC scrap falls under 3915 30 00 00. The forms in the table share this commodity code. See the wider plastic scrap guide for other polymers.

The PVC line carries 0% duty for goods from China, with no anti-dumping duty, countervailing duty or suspension listed. The tariff attaches import and export waste controls. Environment Agency guidance requires notification and consent before shipping PVC waste into England, even when sorted and clean. For an import from China, the exporter must apply to the competent authority in China for consent.

Confirm the material's form and waste status with your customs broker and receiving recycler using finding your commodity code. Recycled pellets that are no longer waste are classified as primary plastics rather than scrap. Agree the waste procedure before loading; a customs code alone does not settle it.

Specify the PVC source and compound

Specify rigid or flexible PVC, production offcuts or used material, original application, colour and supplied form. Keep pipe, profile, flooring and cable scrap separate unless the recycler has accepted the mixture. Request the known plasticiser, stabiliser and filler composition, supported by supplier records and sample testing.

Agree particle size, moisture, foreign-polymer and metal limits, packaging and sampling method. Trial representative material in the intended recycling process before accepting the bulk load. For onward sale as waste in England or Wales, check that the receiving business is authorised to take it.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of sorted rigid PVC production offcuts under 3915 30 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 across bags or bales and compare polymer identity, rigidity, colour and source with the agreed material.

Contamination: check for rubber seals, metal reinforcement, cable copper, labels, dirt and other plastics inside the load.

Processing: compare moisture, particle size, filler content and heat stability with the approved trial sample.

Documents: compare supplier lot records, waste description, notification consent and receiving facility details with the shipment.

What goes wrong

Rigid offcuts arrive mixed with flexible scrap, profile waste retains metal or rubber, and regrind hides inconsistent filler or additive content. The recycler may reject material that looked acceptable in surface photographs. Inspect opened bags and retain representative samples using the quality inspection guide.

Another failure is treating clean PVC scrap as ordinary merchandise and loading before waste consent. Settle the shipment procedure with the exporter, receiving recycler and customs broker before dispatch. Agree responsibility for sorting, rejected material and discrepancies in the supply contract.

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.