Sourcing vinyl composition tiles from China
Vinyl composition tiles from China carry 6% UK duty across the relevant PVC lines, with no listed trade remedies. Obtain the applicable construction-product declaration of performance and match its supporting reports to the ordered tile. Cambridge China Bridge sources vinyl composition tiles.
Duty on vinyl composition tiles
Heading 3918 covers plastic floor coverings in rolls or tiles and specified plastic wall or ceiling coverings. This guide concerns vinyl composition tiles. The supplied facts contain only the relevant PVC lines shown here; classification depends on the actual construction, including whether the tile incorporates a support impregnated, coated or covered with PVC.
Read from the UK Trade Tariff on 30 September 2026, both relevant PVC lines carry 6% duty for goods from China. Neither lists anti-dumping or countervailing duty, a suspension or an import control. Standard import VAT is 20%; see UK import duty and VAT.
Give your customs broker the material composition, cross-section, backing details and intended use to confirm the commodity code. For other constructions within this heading, see LVT and SPC vinyl flooring.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Other PVC floor tiles, including vinyl composition tiles | 3918 10 90 90 | 6% | None |
| PVC floor tiles with a support impregnated, coated or covered with PVC | 3918 10 10 90 | 6% | None |
Specify the tile body, edges and maintenance
Specify the polymer binder, mineral filler, recycled content and whether colour and pattern run through the tile body. State tile length, width, total thickness, squareness, edge finish and agreed tolerances. Ask the supplier to identify any backing or separate surface layer rather than accepting a trade name as the specification.
For resilient flooring, obtain the applicable declaration of performance and supporting reports identifying the exact tile construction. Confirm the declared reaction to fire, slip resistance and formaldehyde release against the intended use. CE marking remains available for construction products placed on the Great Britain market. Ask for chemical evidence addressing applicable UK REACH restrictions on phthalate plasticisers, particularly where recycled PVC is used.
Agree the adhesive, substrate preparation, installation method and whether the surface needs an initial finish or subsequent polishing. Approve an installed sample using the proposed maintenance system. Describe expected foot traffic, wheeled loads, footwear and contamination so the factory can support its performance claims.
Worked duty example
Illustrative example, not a quote: Illustrative order: 3,000 square metres of vinyl composition tiles under 3918 10 90 90, invoiced at £18,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £21,500. Duty at 6% is £1,290. Import VAT at 20% is charged on the customs value plus duty, £22,790, so it is £4,558. Import taxes total £5,848; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,290 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Dimensions and edges: measure production tiles against the agreed dimensions and tolerances. Lay tiles together to check squareness, flush edges and consistent joints.
Body and surface: compare colour, mottling and finish with the approved sample. Check cut edges for the agreed construction, and look for chips, cracks and brittle corners.
Performance and installation: match reports to the supplied tile and finish. Workplace flooring must suit the work activity; check slip evidence against expected footwear and contamination. Trial the agreed adhesive and maintenance process.
Arrival and batches: check for bowed tiles, crushed corners, damp cartons and mixed colour batches before installation. Record carton batch identifiers, photograph defects and retain samples; agree the scope through the inspection guide.
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What goes wrong
Tiles that differ in size or squareness leave uneven joints even when their colour matches. Brittle corners chip during handling, and bowed tiles lift at their edges. Mixing batches can create visible patches across a floor. Check production material against the approved sample before accepting the shipment.
A quotation may omit the surface finishing and maintenance needed for the intended installation. A report for another formulation or finish may not support the supplied tile. Agree the complete installation and cleaning system, and require approval before the factory changes the binder, filler, recycled content or surface treatment.
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.
Frequently asked questions
What is the UK import duty on vinyl composition tiles from China?
Both relevant PVC lines carry 6% duty in the supplied tariff facts, with no listed anti-dumping or countervailing duty, suspension or import control. Confirm the code from the actual tile construction.
Do vinyl composition tiles need a declaration of performance?
For resilient flooring, obtain the applicable declaration of performance and supporting reports. Check that they identify the ordered construction and address the intended use.
What should I put in a vinyl composition tile specification?
State the binder, filler, recycled content, tile dimensions, thickness, squareness, edge finish, colour and tolerances. Agree the adhesive, surface finishing and maintenance system.
How do I avoid colour patches and uneven joints?
Approve production samples, compare colour across cartons and lay tiles together to check dimensions and squareness. Keep batch identifiers and avoid mixing visibly different batches.