Sourcing breath freshening sprays from China
Breath freshening sprays from China normally fall under 3306 90 00 00 at 0% UK duty; the wider heading ranges from 0% to 4%. Sprays supplied as cosmetics in Great Britain need a UK Responsible Person, a safety assessment and notification before sale. Cambridge China Bridge sources breath freshening sprays.
Breath sprays: 0% UK import duty
Read from the UK Trade Tariff on 1 October 2026, heading 3306 covers preparations for oral or dental hygiene and dental floss. Breath freshening preparations normally fit the “Other” line, 3306 90 00 00, carrying 0% duty for goods from China. The product variants shown share that commodity line. See the mouthwash guide for wider oral-care context.
The supplied tariff record lists no anti-dumping or countervailing duty and no suspension for this line. It attaches “Export control of mercury”. Ask your customs broker to confirm the applicability of that attached control to your shipment.
Confirm the commodity code against the actual formulation, intended use and claims before ordering. This guide focuses on cosmetic breath freshening liquids in manually operated pump bottles.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Mint breath freshening pump sprays | 3306 90 00 00 | 0% | None |
Specify the formula and oral spray pump
Specify flavour, sweetness, alcohol content, fill volume, intended users and directions for use. Agree the spray output, priming behaviour, nozzle shape, cap retention and bottle material. Approve the filled bottle with the actual formula, rather than approving an empty packaging sample.
A spray intended mainly to perfume the mouth can fall within cosmetics rules; a product intended to be ingested is not classified as a cosmetic. For the cosmetics route in Great Britain, arrange the UK Responsible Person, full formula disclosure to the qualified safety assessor, product information file and notification before sale. Have medicinal claims reviewed before approving artwork.
Worked duty example
Illustrative example, not a quote: Illustrative business stock order of filled breath freshening pump sprays under 3306 90 00 00, invoiced at £26,000 free on board, with £2,400 of freight and insurance to the UK. The customs value is £28,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £28,400, so it is £5,680. 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
Formula: compare batch documents with the approved quantitative formula and ingredient artwork. Check flavour, appearance and any alcohol-free or sugar-free claim against the agreed specification.
Pump: check priming, repeatable output, spray direction and operation after storage. Look for dribbling, blocked nozzles, loose caps and accidental discharge inside the pack.
Stability: review microbiological, preservative and stability evidence for the actual formula in the final bottle. Check for separation, sediment, flavour change, leakage and damage to seals.
Labels and receiving: compare bottles and cartons with approved artwork, including ingredients, directions, warnings, batch identification and durability information. Match received batches to the packing list and retain samples. Arrange testing and certification support before accepting unresolved formula questions.
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What goes wrong
A filled sample can reveal problems an empty bottle hides: the formula attacks a seal, the nozzle dribbles or blocks, or flavour changes during storage. Treat a substituted pump, flavouring or preservative as a change requiring review against the approved specification.
A supplier’s generic safety document may describe a different formula or pack. Keep the assessment tied to the ordered product. Claims about treating mouth conditions can change the regulatory classification; resolve those claims before printing labels or releasing stock for sale.
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 breath freshening sprays from China?
The supplied tariff record gives 0% for 3306 90 00 00, with no anti-dumping or countervailing duty and no suspension. Confirm that the actual spray belongs in this line.
Are breath freshening sprays cosmetics in Great Britain?
A spray mainly intended to perfume the mouth can be a cosmetic. Products intended to be ingested are not cosmetics, and medicinal claims need a classification review.
What paperwork do I need before selling a cosmetic breath spray?
Arrange a UK Responsible Person, a product information file containing the safety report, assessment by a qualified safety assessor and notification before sale.
What should I test on a breath spray sample?
Check the actual formula in the final bottle: pump output, priming, nozzle blockage, leakage, flavour stability and microbiological quality. Compare the artwork and batch documents with your approved specification.