Sourcing stainless steel pedestal pans from China

UK duty on stainless steel pedestal toilet pans

Heading 7324 covers sanitary ware and parts of iron or steel. Stainless steel pedestal toilet pans fall within the product family covered by the other sanitary-ware line, 7324 90 00 90. The configurations in the table share that tariff line; they are not separate commodity codes.

Read from the UK Trade Tariff on 30 September 2026, the supplied heading data shows a duty range consisting solely of 0% for goods from China. The relevant line lists no anti-dumping or countervailing duty, steel measure, suspension or attached import control. Import VAT is separate from customs duty; see import duty and VAT.

Confirm the commodity code against the actual pan, materials and goods supplied together before declaring the shipment. For the related sanitary-ware family, see the stainless steel squat toilet pans guide.

Specify the pedestal, outlet and flushing system

Specify the stainless steel grade, sheet thickness, finish, bowl shape, pedestal footprint and seat fixing positions. Provide a drawing showing the outlet direction, outlet position, flush inlet and floor fixing access. State whether the order includes a seat, cistern, flush pipe, connectors or fixings. Approve a sample connected to the intended flushing system.

WC products must carry CE or UKCA conformity marking before sale in Great Britain. Legitimately CE-marked construction products can continue to be supplied there. Ask for the performance declaration and supporting reports matching the supplied model, rather than accepting a photograph of a mark. Agree flushing, leakage and load checks with the supplier; use testing and certification support to review the evidence.

Worked duty example

Illustrative example, not a quote: Illustrative order: 50 stainless steel pedestal toilet pans under 7324 90 00 90, invoiced at £7,000 free on board, with £600 of freight and insurance to the UK. The customs value is £7,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £7,600, so it is £1,520. 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

Material and welds: verify the ordered steel grade and thickness on samples; inspect bowl and pedestal welds for pinholes, rough seams and discolouration.

Fit and stability: compare outlet and inlet positions with the drawing, trial-fit the intended connectors and seat, and check that the pedestal sits flat with accessible fixings.

Flushing and leakage: test with the agreed cistern or flushing device; check bowl clearance, splash, leaks and retention of the trap water seal.

Finish and packing: inspect contact edges, compare the finish with the approved sample, and check protection around the outlet and pedestal. Repeat the arrival checks before installation; see quality inspection.

What goes wrong

A pan can match the catalogue photograph yet have an outlet that misses the soil connection, a pedestal that rocks, or seat holes that do not match the selected seat. Flush performance can also change when the tested flushing device is replaced with another model. Approve the assembled sample and keep the connection drawing with the order.

Thin sheet dents around the pedestal, unfinished welds create cleaning traps, and exposed outlets can be damaged in transit. Agree material checks and packing around projecting connections. Hold damaged or mismatched pans aside on arrival and record photographs against the agreed inspection criteria.

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.