Sourcing dental composites from China

Dental composite duty and classification

Heading 3006 includes dental cements and other dental fillings under 3006 40 00 00. This guide covers composite filling materials only. The table shows product variants within the same commodity line, rather than separate tariff classifications.

Read from the UK Trade Tariff on 30 September 2026, the duty on this line for goods from China was 0%. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line.

Confirm the commodity code using the composition, intended dental use and presentation. For related materials, see dental impression compound.

Specify the composite and curing system

Specify flowable, packable or bulk-fill material; shade and opacity; syringe or capsule presentation; and the intended restorations. Ask for the resin and filler description, handling samples and performance reports for the exact formulation. Agree curing instructions, compatible curing-light characteristics, storage conditions and remaining shelf life at delivery.

For sale in Great Britain, check the applicable UKCA or CE conformity route and supporting documents. Medical devices must be registered with the MHRA before placement on that market. A Chinese manufacturer must appoint a UK Responsible Person. Match the manufacturer and product identity across the packaging, declaration and registration evidence.

The Great Britain importer must inform the manufacturer or UK Responsible Person of its intention to import. The manufacturer or UK Responsible Person submits the importer's details to the MHRA. Arrange testing and certification checks before approving production.

Worked duty example

Illustrative example, not a quote: 10,000 syringes of dental composite filling material, illustrative only under 3006 40 00 00, invoiced at £60,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £64,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £64,000, so it is £12,800. 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

Identity: match formulation, shade, opacity, presentation and batch details against the approved sample and order.

Packaging: check syringe caps, capsule closures, leakage, damaged cartons and legible batch and expiry information.

Handling and curing: compare dispensing consistency and cured samples with the approved sample using the manufacturer's instructions.

Documents and storage: reconcile conformity documents with the delivered product, check remaining shelf life and review transport records against agreed storage conditions.

What goes wrong

A sample can match the requested shade while production differs in opacity, viscosity or dispensing behaviour. Incomplete curing can follow a mismatch between the material's instructions and the curing light. Specify acceptance checks for the exact formulation and retain batch samples.

Short remaining shelf life, leaking syringes and documents naming a different product can prevent acceptance. Hold affected stock while the discrepancy is resolved. MHRA registration is not product approval or certification, so a registration claim alone does not establish conformity.

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.