Sourcing wax-coated wrapping paper from China

Zero duty on wax-coated wrapping paper

Heading 4811 covers coated or impregnated paper and paperboard in rolls or rectangular sheets. Ordinary wax-coated wrapping paper falls within 4811 60 00 90. The table shows supply forms within that same commodity line. The separate decor-paper line concerns a different product specification.

Read from the UK Trade Tariff on 30 September 2026, the supplied heading data shows 0% duty on goods from China throughout, including ordinary wax-coated wrapping paper. No anti-dumping duty, countervailing duty, suspension or attached import control is listed. Zero customs duty does not remove import VAT.

Confirm the commodity code using the coating composition, paper construction and supplied form. Do not classify a plastic-coated substitute solely from the supplier's description of it as wax paper. See the wider coated packaging paper guide for the broader heading.

Specify the wax layer and intended wrapping use

State the base-paper fibre mix, grammage and tolerance, wax type, coating weight and coated faces. Specify sheet dimensions or reel width, core size, winding direction, print artwork and packing. Agree grease resistance, moisture resistance, fold performance and sheet separation using an approved sample and your actual wrapping application.

Paper used to package food must be suitable for food use. Ask for the coating composition and finished-paper test evidence relevant to the intended food, contact time and temperature. Include printing in that assessment. Treat oven or microwave use as a separate application to assess before ordering.

For virgin wood-fibre paper first placed on the Great Britain market, confirm with the relevant authority whether timber due diligence requirements apply to the importer and product. Ask for the pulp source, species and country of harvest. Assess whether packaging producer responsibility applies to your business; see the packaging responsibility guide.

Worked duty example

Illustrative example, not a quote: Illustrative order: 12 tonnes of wax-coated wrapping paper in rectangular sheets under 4811 60 00 90, 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

Coating: check for bare patches, streaks, loose wax and uneven coverage; compare coating weight and grease resistance with the agreed specification.

Handling: fold and wrap the intended product, check for coating cracks, and confirm that stacked sheets separate without sticking or tearing.

Print and cleanliness: check artwork, rubbing transfer, visible contamination and unusual odour against the approved sample.

Arrival: check sheet dimensions or reel geometry, crushed cores, damaged edges, damp cartons and batch identification; match the batch to its test records.

What goes wrong

Uneven wax coverage can leave grease marks on the outside of a wrap. Excess coating can make sheets stick together, while folding can expose weak spots. Damp storage can distort the paper. Run a wrapping trial with production samples and agree acceptance criteria before shipment.

A report for unprinted base paper may not describe the delivered wax-coated, printed product. Match the evidence to the supplied construction and intended use, and investigate formulation changes before accepting a repeat batch. Use testing and certification support when planning the evidence.

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.