Sourcing shredded paper void fill from China

Duty and waste status

Heading 4823 covers other cut-to-size paper and paperboard and articles of paper pulp or cellulose fibres. For finished shredded paper void fill, 4823 90 85 80 is a candidate classification, subject to confirmation. The table shows product variants under that same candidate code, rather than separate tariff lines.

Read from the UK Trade Tariff on 30 September 2026, the supplied lines all carry 0% duty for goods from China. No anti-dumping or countervailing duty or suspension is recorded. The candidate code has import and export waste controls attached. For a shipment from China, confirm the applicable requirement with your customs broker. Environment Agency guidance for England says waste shipment controls apply only where the material is waste.

Give your broker a sample, fibre specification, manufacturing description and intended packaging use to confirm the commodity code. The wider heading is covered in our paper honeycomb protective packaging guide.

Specify strips, bulk and fibre source

Specify straight-cut or crinkle-cut strips, paper grade, strip width and length, colour, bag net weight and packed volume. Agree how the compressed material should loosen after opening. Test the approved sample with your actual products and cartons: decorative fill can look full while allowing the contents to move.

For paper from virgin pulp placed on the Great Britain market, ask the relevant authority or your customs broker whether the UK Timber Regulations require importer due diligence on the fibre source. Ask for the pulp source and supporting records. Confirm with the relevant authority whether packaging placed on the UK market creates packaging producer responsibility obligations for your business.

Describe the goods as the finished product actually supplied. Obtain evidence supporting recycled-content claims and ask whether any recovered material remains waste. Specify acceptable dust, odour and colour transfer, and keep an approved sample for repeat orders.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order of bagged shredded paper void fill under 4823 90 85 80, 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 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,200, so it is £1,040. 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

Strips: compare cut shape, width, length and colour with the approved sample; check for clumps and excessive short fragments.

Cleanliness: open bags and check for dust, dampness, musty odour, staples, plastic pieces and other contamination.

Performance: loosen the fill, pack the actual product and check movement, settling and colour transfer onto its surface.

Packing: check bag net weight, packed volume, seals and carton condition against the order specification.

What goes wrong

A bag can meet its weight specification but provide less usable volume because the paper is tightly compressed or fails to recover its shape. Dust collects on products, coloured strips mark pale surfaces, and damp fill develops odour. Compare samples after loosening and handling, rather than judging an unopened bag.

A supplier's description of recycled paper does not resolve the shipment's waste status. Before dispatch, ask your broker to confirm the tariff's attached waste control against the actual material and supporting documents. Keep fibre-source records separate from appearance and cushioning 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.