Sourcing tissue parent reels from China
Toilet and facial tissue stock, towel and napkin stock and cellulose wadding in rolls or large sheets from China, the parent reels that converters cut into finished tissue, pay 0% UK duty, with no anti-dumping duty. Paper products fall within the UK Timber Regulations, so the importer must carry out due diligence on the pulp's legal origin. Cambridge China Bridge sources them.
Tissue parent reels, cellulose wadding, creped tissue and towel and napkin stock in large rolls pay 0% UK duty from China. Timber rules and specs explained.
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.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Cellulose wadding | 4803 00 10 00 | 0% | None |
| Creped paper and webs, up to 25 g/m² | 4803 00 31 00 | 0% | None |
| Creped paper and webs, over 25 g/m² | 4803 00 39 00 | 0% | None |
| Other tissue, towel and napkin stock | 4803 00 90 00 | 0% | None |
Timber legality
Pulp and paper 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 the pulp. 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.
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.
Frequently asked questions
What is the UK import duty on tissue parent reels from China?
Read from the UK Trade Tariff on 25 September 2026, tissue and napkin stock of heading 4803 carried 0% duty from China.
Do the UK Timber Regulations apply to paper?
Yes. Pulp and paper are in scope, so the importer must carry out due diligence on the pulp's legal origin.
Where are finished toilet rolls classified?
In heading 4818, not 4803.
What should a parent reel specification include?
Basis weight per ply, plies, reel width and diameter, core, brightness, strength and fibre source.