Sourcing vinyl sports flooring from China

Duty on vinyl sports flooring

Heading 3918 covers plastic floor coverings in rolls or tiles and specified plastic wall or ceiling coverings. This guide covers vinyl sports flooring. The table repeats the relevant PVC codes by roll and tile format; these are product formats within the supplied tariff lines, not separate commodity codes. For vinyl composition tiles, see our vinyl composition tile sourcing guide.

Read from the UK Trade Tariff on 30 September 2026, both relevant PVC lines carry 6% duty for goods from China, with no listed anti-dumping or countervailing duty, suspension or import control. The separate other-plastics line, 3918 90 00 90, carries a fluorinated greenhouse gas import control. If a proposed substitute falls there, confirm the requirement with your customs broker. Standard import VAT is 20%; see UK import duty and VAT. For polypropylene flooring, see sourcing interlocking polypropylene floor tiles.

Give your broker the material composition, layer construction, backing and supplied format to confirm the commodity code. A sports-flooring name alone does not establish classification. For wider vinyl-flooring context, see the vinyl dance flooring guide.

Specify cushioning, surface and the installed system

Describe the sports, footwear, cleaning method and whether the floor will also carry chairs or movable equipment. Specify total thickness, wear layer, cushioning layer, reinforcement, backing, usable roll dimensions, colour and court markings. Agree measurable acceptance criteria for shock absorption, ball rebound, surface friction and indentation rather than accepting a generic sports-grade description.

Confirm the applicable construction-product standard for the intended sports use. Ask the relevant construction-product authority whether the manufacturer needs to draw up a declaration of performance under that standard when placing the product on the market. Obtain the applicable declaration and supporting reports for the ordered construction. CE marking remains available for construction products placed on the Great Britain market.

Confirm with HSE whether UK REACH restrictions on phthalate plasticisers apply to the plasticised material. Ask for relevant chemical evidence, particularly where recycled vinyl is used. Agree the adhesive, welding rod, substrate preparation and cleaning products with the installer. Request sports performance reports identifying the tested backing and installation, then approve a trial installation using production material.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 square metres of vinyl sports flooring 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

Layers and dimensions: measure total thickness, wear layer and usable dimensions against the specification. Compare the cushioning, backing, texture and colour with the approved sample.

Sports evidence: check that shock absorption, ball rebound and friction reports identify the ordered construction and tested installation. Compare results with the agreed acceptance criteria.

Seams and markings: trial-weld production material with the agreed rod. Check joint continuity, edge lift, surface level and court-marking adhesion after the agreed cleaning procedure.

Arrival and traceability: check rolls for crushed ends, creases, damp packaging and batch mismatches before cutting. Photograph damage and retain labelled samples; agree the scope through the inspection guide.

What goes wrong

A factory can change the cushioning or backing while keeping the same colour and total thickness. A report for the approved sample then provides little assurance about the substituted construction. Compare production cross-sections and material records with the approved specification, and agree that substitutions need buyer approval.

Compressed roll ends, curling and uneven welded seams can disrupt installation. Mixed batches can leave visible colour differences across a court. Markings may lift during cleaning, while movable equipment can leave indentations. Check production material with the intended installation and cleaning method before accepting the shipment.

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.