Sourcing uncoated filter base paper from China

Duty on uncoated filter base paper

Heading 4805 covers other uncoated paper and paperboard in rolls or sheets, within the heading's processing limits. Its filter paper and paperboard line is 4805 40 00 00. The table shows forms and fibre options within this same commodity line, rather than separate tariff subdivisions.

Read from the UK Trade Tariff on 1 October 2026, filter paper and paperboard from China carried 0% duty. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line. This does not remove the timber obligations described below.

Confirm the commodity code using the composition, physical form and processing history. Tell your broker about any coating, impregnation or conversion before classification. For the wider heading, see fluting and testliner paper.

Specify filtration performance and converting behaviour

Describe the liquid or air being filtered, the particles to retain and the operating conditions. Agree retention performance, flow rate or air permeability, and the test method and conditions for each. A nominal pore-size description alone does not establish how the paper will perform in your process.

Specify fibre composition, grammage and tolerance, thickness, moisture, dry and wet tensile strength, and limits on loose fibres and visible contamination. For reels, agree width, diameter, core dimensions, winding direction and splice marking. Trial samples on your slitting, folding or pleating equipment before approving the production grade.

Virgin wood-pulp paper placed on the Great Britain market falls within the UK Timber Regulations; confirm the applicable importer due-diligence requirements with the relevant authority. Ask for pulp origin, tree species and harvest country. Food-contact grades must be safe for their intended application. For beverage or food filtration, ask for composition information and test evidence covering the intended food, temperature and contact conditions.

Worked duty example

Illustrative example, not a quote: Illustrative order: 12 tonnes of uncoated filter base paper in reels under 4805 40 00 00, invoiced at £14,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £15,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £15,800, so it is £3,160. 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

Performance: check batch samples for agreed retention, flow or permeability and wet strength using the agreed methods.

Uniformity: check grammage, thickness and moisture across the reel width; inspect for pinholes, specks and loose fibres.

Reels and sheets: check dimensions, winding, marked splices, crushed cores, damaged edges and sheet flatness.

Packing and records: check dry wrapping, protected reel ends and matching batch identifiers on labels and test reports. Use a written inspection brief.

What goes wrong

Paper can match the ordered grammage yet filter too slowly or let unwanted particles pass. Weak wet strength can cause tearing during liquid filtration, while fibre shedding contaminates the filtrate. Compare samples against the agreed retention and flow tests rather than accepting an apparently similar paper grade.

Uneven moisture, poor winding and damaged reel edges can cause curl, tracking problems and breaks during conversion. Keep approved samples and batch records, photograph damage on arrival, and separate suspect reels pending assessment. Agree that changes to pulp, additives or manufacturing methods need your approval.

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.