Sourcing steel pallets from China

UK duty on steel pallets

Heading 7326 covers other articles of iron or steel. Its pallet line, 7326 90 40 00, covers pallets and similar platforms for handling goods. The table lists steel pallet variants sharing this code, rather than separate tariff classifications.

Read from the UK Trade Tariff on 30 September 2026, the pallet line carries 2% duty for goods from China. The supplied snapshot records no anti-dumping or countervailing duty, steel trade measure, suspension or attached import control on this line.

Confirm the commodity code using the complete pallet drawing, material details and intended function. For a different pallet material, see plastic pallets.

Specify the deck, fork openings and supported load

Specify overall dimensions, deck construction, steel grade, member thickness, fork openings and underside clearance. Identify the pallet trucks, forklifts and conveyors that will handle it. Draw the rack contact points and agree separate acceptance criteria for floor storage, movement and supported storage.

Give the factory the load weight and distribution, including concentrated loads from machinery feet or drum bases. Agree a sample loading trial using the intended support arrangement. Specify galvanising or paint, coverage around welds and cut edges, and protection between nested pallets.

HSE guidance states that workplace use of pallets is covered by the Provision and Use of Work Equipment Regulations. Keep the approved drawing, sample and agreed loading trial as the inspection reference.

Worked duty example

Illustrative example, not a quote: Illustrative order of 200 steel pallets under 7326 90 40 00, invoiced at £6,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £10,000. Duty at 2% is £200. Import VAT at 20% is charged on the customs value plus duty, £10,200, so it is £2,040. Import taxes total £2,240; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £200 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Geometry: check deck flatness, diagonal alignment, overall dimensions and fork openings against the approved drawing.

Structure: check weld continuity, cracked joints, bent bearers and permanent distortion after the agreed loading trial.

Finish: check coating coverage at welds and underside joints, exposed burrs, rust and rubbing damage from nesting.

Handling: trial entry and withdrawal with the intended pallet truck, checking wheel clearance and contact with the base members.

What goes wrong

A quoted load capacity can be based on floor support while the buyer intends to store the pallet across rack beams. Concentrated loads can bend a deck that performs adequately under spread loads. Agree the actual support and loading arrangement before approving the sample.

Welding distortion can leave the pallet rocking or reduce fork clearance. Nested pallets can scrape off paint, while poorly protected joints rust after damp transport. Compare delivered pallets with the approved sample and separate damaged stock for assessment.

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.