Sourcing unfaced EPS sheets from China

6% duty for building insulation

Read from the UK Trade Tariff on 1 October 2026, heading 3921 covers other plastic plates, sheets, film, foil and strip. Unfaced expanded polystyrene insulation sheets fall within cellular styrene-polymer sheet under 3921 11 00 90, carrying 6% duty from China. The supplied record lists no anti-dumping or countervailing duty on this line. The table shows product variants sharing this code.

The line has a 0% suspension under authorised use for manufacturing rotor blades for offshore wind turbines, subject to customs supervision. Ordinary building insulation does not qualify on that basis. The tariff also attaches a restriction on entry into free circulation concerning ozone-depleting substances and an import control of fluorinated greenhouse gases. Ask your customs broker to confirm the requirements for your China shipment. Products containing banned fluorinated gases must not be placed on the Great Britain market.

Give your broker the polymer composition, cellular structure, sheet dimensions and confirmation that the goods have no facing. Confirm the commodity code before shipment. For another insulation family within the wider heading, see unfaced phenolic foam insulation boards.

Specify the EPS grade and building use

Specify expanded polystyrene rather than extruded polystyrene, white or graphite grade, density, length, width, thickness and tolerances. State that the sheets are unfaced, and agree edge finish, flatness, compressive performance, declared thermal conductivity and the intended installation. Compare performance evidence with the exact grade ordered rather than accepting a report for a different board.

For building insulation covered by a designated standard, confirm applicable declaration-of-performance and marking requirements with Trading Standards and obtain the relevant evidence. CE marking remains available for construction products placed on the Great Britain market. Match fire classification evidence to the supplied density, thickness and unfaced construction. Check the intended building application before ordering, particularly external walls, and confirm any combustible-material restrictions with the relevant building control authority.

Ask for the flame-retardant composition and evidence that the boards are free of hexabromocyclododecane, as discussed in the reference guide. Agree independent screening and performance testing where the supplier's evidence needs checking through testing and certification.

Worked duty example

Illustrative example, not a quote: Illustrative order: one container of unfaced expanded polystyrene insulation sheets under 3921 11 00 90, invoiced at £12,000 free on board, with £3,200 of freight and insurance to the UK. The customs value is £15,200. Duty at 6% is £912. Import VAT at 20% is charged on the customs value plus duty, £16,112, so it is £3,222.40. Import taxes total £4,134.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £912 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Dimensions: measure thickness across each sampled sheet, check length and width against the order, and inspect flatness and edge squareness.

Density and strength: weigh and measure samples from different packs, compare density with the agreed grade, and check compressive test results against the declared performance.

Performance evidence: match the declaration of performance, thermal data and fire report to the manufacturer, grade, thickness and unfaced product supplied.

Arrival condition: check for crushed edges, loose beads, cracks, bowed sheets and wet or torn wrapping. Photograph damage before unpacking and preserve batch identification. Agree the sampling scope through quality inspection.

What goes wrong

A supplier substitutes a different density or sends thermal and fire reports for another grade. White and graphite sheets are mixed between packs, cutting leaves uneven thickness, or weak bead bonding causes edges to crumble. Appearance alone cannot establish the declared insulation or compressive performance.

Packed volume can conceal damage: straps crush edges and unsupported stacks arrive bowed. Compare arrival samples with the approved sample and purchase specification, separate disputed packs, and record the affected batches before installation.

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.