Sourcing steel food cans from China

Duty and classification for steel food cans

Heading 7310 covers iron or steel containers of no more than 300 litres, without mechanical or thermal equipment. Food-preserving cans below 50 litres, closed by soldering or crimping, have the dedicated code 7310 21 11 00. Other table rows are alternatives for different container designs, rather than interchangeable codes. See the wider metal container guide.

Read from the UK Trade Tariff on 30 September 2026, the selected lines carry 0% duty for goods from China. The supplied record lists no anti-dumping or countervailing duty, suspension or steel trade measure. It attaches an import control of fluorinated greenhouse gases. Official guidance prohibits placing products containing banned fluorinated gases on the Great Britain market; the importer should confirm the tariff control requirement for empty food cans with their customs broker.

Confirm capacity, closure method, preserving use and wall thickness through finding your commodity code. Confirm with the relevant authority whether the metal packaging supplied counts towards packaging producer responsibility reporting. When planning future imports, ask HMRC or your customs broker whether these lines fall within the UK carbon border adjustment mechanism and when any obligations apply, alongside consulting the UK carbon border guide.

Specify the food, lacquer and sealing system

State whether you are buying empty preserving cans or storage tins. Specify the food, filling and heat-treatment conditions, tinplate grade and thickness, internal lacquer, body dimensions and matching ends. Ask the factory to identify the lacquer used on the body, ends and seam area.

Confirm with the relevant authority the food contact evidence requirements for the tinplate and internal lacquer, including whether a declaration of compliance and migration test report are required for the intended foods. Printed outer surfaces should not transfer to food. Approve samples with the matching ends and trial them on your sealing equipment before approving production.

Worked duty example

Illustrative example, not a quote: 20,000 empty steel food cans, illustrative order only under 7310 21 11 00, invoiced at £12,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £13,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £13,500, so it is £2,700. 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

Bodies and ends: compare dimensions, tinplate thickness, rim shape and end fit with the approved specification; trial the supplied combination on the intended sealing equipment.

Seams: tear down sample double seams and compare thickness, width and overlap with the can maker's specification. Check for distorted rims and inconsistent closure.

Lacquer and documents: open samples to check coverage, scratches and bare metal. Match the declaration and migration reports to the ordered tinplate, lacquer and intended food.

Arrival condition: inspect cartons for moisture and crushing, then check cans for rust, dents, scratched print and damaged rims. Record findings by batch using the inspection guide.

What goes wrong

A can body and end can look compatible yet produce an unsuitable seam on the buyer's equipment. Dented rims complicate sealing, while thin bodies can deform during transport. Approve the body, end and sealing trial together, and agree how the factory protects rims and separates cans in transit.

Lacquer scratches or bare spots expose metal to the contents. A report for a different coating or food does not establish suitability for the order. Keep the approved material specification with the test evidence, and investigate rust, coating damage or seam defects before releasing affected stock.

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.