Sourcing cellulose packaging film from China

6% duty on regenerated cellulose film

Read from the UK Trade Tariff on 30 September 2026, regenerated cellulose film under 3920 71 00 00 carries 6% duty on goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line.

Heading 3920 covers non-cellular plates, sheets, film, foil and strip that are not reinforced, laminated, supported or similarly combined with other materials. The table shows commercial formats under the same regenerated-cellulose line, rather than separate tariff subdivisions. For other materials, see plastic film and sheet.

Confirm the material and construction through finding your commodity code. Give your broker the composition, coating details, sample and intended use, especially if the supplier describes the film only as cellophane.

Specify the cellulose substrate and coating

Specify regenerated cellulose explicitly, with thickness and tolerance, width, roll length, core dimensions, winding direction and permitted splices. State whether the film is uncoated, coated or printed. Ask the factory to identify coating chemistry and which face is intended for food contact.

For food packaging, materials must be demonstrably safe in their intended application. New additives in regenerated cellulose film cannot be placed on the market until authorisation is complete. Ask for the formulation's authorisation position, a declaration of compliance and supporting test results matched to the food, contact time and temperature. Arrange testing and certification around the actual grade.

HMRC does not treat cellulose-based polymers that have not been chemically modified as plastic for Plastic Packaging Tax. Obtain composition details before assessing a coated film, rather than relying on the word cellulose. See the Plastic Packaging Tax guide.

Worked duty example

Illustrative example, not a quote: Illustrative order: regenerated cellulose packaging-film rolls for a packaging business under 3920 71 00 00, invoiced at £18,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £19,500. Duty at 6% is £1,170. Import VAT at 20% is charged on the customs value plus duty, £20,670, so it is £4,134. Import taxes total £5,304; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,170 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Dimensions: measure thickness across the width and along unwound samples; compare width, core dimensions and roll weight with the agreed specification.

Surface: inspect for pinholes, tears, wrinkles, haze, coating streaks and uneven colour; rub printed samples to check ink adhesion.

Converting: trial unwinding, cutting and wrapping on your equipment; where heat sealing is specified, check the coated face and seal performance.

Packing and records: check moisture protection, crushed cores, damaged edges and batch labels; match compliance documents to the delivered grade. Use a written inspection brief.

What goes wrong

A sample wraps correctly but production rolls have a different coating or winding direction. Moisture exposure changes handling, edges tear during conversion, or tightly wound layers stick together. Agree storage conditions, retain an approved sample and trial delivered rolls before releasing the batch.

Clear appearance does not establish material identity or food-contact suitability. A generic test report may cover a different coating or use. Ask the factory to explain any formulation change and hold affected stock while the evidence is checked.

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.