Sourcing toilet paper and tissue from China
Toilet paper, facial tissues, kitchen towels, napkins and tablecloths of paper from China pay 0% UK duty, with no anti-dumping duty. Tissue is bulky and low in value, so the container fill decides whether it pays, and the product is bought on ply, sheet count, sheet size and grammage, which must match the pack. Cambridge China Bridge sources own-label and hospitality tissue.
Toilet paper, facial tissues, kitchen rolls and napkins pay 0% UK duty from China. Ply, sheet count, GSM, packaging and container economics decide it.
Zero duty
Read from the UK Trade Tariff on 25 September 2026, toilet paper of any weight per ply, handkerchiefs and facial tissues, towels in rolls, tablecloths and serviettes carried 0% duty on goods from China, with no anti-dumping measure.
Parent reels for converting in the UK classify differently from finished rolls, so confirm the commodity code for the form you buy.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Toilet paper, up to 25 g/m2 per ply | 4818 10 10 00 | 0% | None |
| Toilet paper, over 25 g/m2 per ply | 4818 10 90 00 | 0% | None |
| Handkerchiefs and facial tissues | 4818 20 10 00 | 0% | None |
| Hand and kitchen towels in rolls | 4818 20 91 00 | 0% | None |
| Tablecloths and serviettes | 4818 30 00 00 | 0% | None |
Container economics
Tissue is mostly air, so freight is a large share of the landed price, and the number of cases per container decides the unit cost. Compressed packing and core-less rolls raise the fill; ask the factory for the container quantity in each pack format and compare landed cost per roll, not ex-works price.
The sea or air freight and landed price guides show the arithmetic.
Specification
Specify the ply, sheet count, sheet size, grammage per ply, pulp source, softness and whether the paper is virgin or recycled, and check each on samples at inspection; a pack that claims more sheets than it holds is the common short-change.
Plastic wrap and cases count towards packaging EPR and the plastic packaging tax where they apply, and any sustainability claims on the pack need evidence.
Hospitality and printing
Hotels and catering buy tissue in dispenser formats, so match the roll or fold format to the dispensers in use. Printed napkins add colour matching and minimums per design; see the hospitality guide.
Cambridge China Bridge sources own-label and hospitality tissue products, with the specification, pack counts and container fill agreed before production. See how our sourcing service works.
Frequently asked questions
What is the UK import duty on toilet paper from China?
Read from the UK Trade Tariff on 25 September 2026, toilet paper, facial tissues, kitchen towels and napkins carried 0% duty from China, with no anti-dumping duty.
Why does container fill matter so much for tissue?
Tissue is bulky and low in value, so freight is a large share of the landed cost; compare landed cost per roll across pack formats.
How should toilet paper be specified?
By ply, sheet count, sheet size, grammage per ply, pulp source, softness and virgin or recycled fibre, checked on samples.
What is the common short-change in tissue?
Fewer sheets per roll than the pack claims. Count sheets on samples at inspection.