Sourcing tissue parent reels from China

Zero duty

Read from the UK Trade Tariff on 25 September 2026, cellulose wadding, creped paper and webs of cellulose fibres of 25 g/m² or less and of more than 25 g/m², and other tissue and napkin stock of heading 4803 carried 0% duty on goods from China, with no anti-dumping measure.

Finished toilet rolls, napkins and kitchen towels are in heading 4818, covered in the tissue products guide. Confirm the commodity code. For a different paper product, see importing thermal paper and till rolls.

Timber legality

Pulp and paper made from virgin fibre are within the scope of the UK Timber Regulations, so the operator placing parent reels on the GB market must carry out due diligence on the species and country of harvest of that pulp. Recycled fibre is exempt; for mixed-fibre reels, assess the virgin portion. Ask for the pulp source and chain of custody certificates, such as FSC or PEFC, with each shipment.

Specification

Specify basis weight per ply, number of plies, reel width and diameter, core size, brightness, tensile strength, softness and virgin or recycled fibre. Napkin and towel stock used with food needs food contact evidence.

Worked duty example

An invented example rather than a quote: 40 tonnes of 16 g/m2 tissue parent reels, commodity code 4803 00 31 00, bought for £36,000 free on board, with £7,000 of freight and insurance, so £43,000 is the value customs works from. No duty is due on tissue parent reels; import VAT at 20% of £43,000 is £8,600. If you are VAT-registered, that VAT is normally reclaimable. See calculating UK import duty and VAT for the method.

Inspection checklist

Reel tests: grammage measured to ISO 12625-6 at several points across the width, tensile strength in both directions to ISO 12625-4, water absorption to ISO 12625-8 for towel grades, brightness to ISO 2470-1 and moisture to ISO 287, each compared with the reel test report and the agreed tolerances before loading.

Fibre and legality: virgin or recycled fibre confirmed against the specification by visual speck count and brightness, the species and country of harvest of any virgin pulp documented for due diligence under the Timber and Timber Products (Placing on the Market) Regulations 2013, and any FSC or PEFC claim matched to the chain-of-custody code on the invoice.

Reels and loading: reel width, diameter, core inside diameter and winding firmness checked on each reel, ends inspected for dents and edge damage, wrapping checked for moisture protection, and the container loading plan checked so reels are not crushed or telescoped in transit.

What goes wrong

Parent reels fail in the converting line. Basis weight that runs light or varies across the width changes the sheet count and roll firmness, poor tensile strength means breaks on the rewinder, and reels wound too loose or too tight telescope or crush. Damp reels grow mould, reel ends dented by clamps or forklifts are waste, and recycled fibre sold as virgin shows specks and lower brightness.

Ask for the reel test report for basis weight, tensile, brightness and moisture, check weight across the width on samples, measure reel diameter, width and core, inspect wrapping and end protection before loading, and run a trial on your converting line before a large order.

Shipping and inspection

Parent reels are bulky and damage easily at the ends, so agree wrapping, end protection and container loading. At inspection, check basis weight, moisture, reel dimensions and wrapping.

Cambridge China Bridge sources tissue parent reels and wadding for converters, with specification, pulp legality and loading settled before the order. See how our sourcing service works.

Related guides: Cotton linters and plant products from China.