Sourcing dental gutta-percha points from China
Dental gutta-percha points entered as dental fillings carry 0% UK duty from China. Before sale in Great Britain, medical devices need MHRA registration, and the overseas manufacturer needs a UK Responsible Person. Check the conformity route, tip dimensions and taper. Cambridge China Bridge sources dental gutta-percha points.
0% duty on dental fillings
Read from the UK Trade Tariff on 30 September 2026, dental cements and other dental fillings under 3006 40 00 00 carried 0% duty for goods from China. Heading 3006 covers specified pharmaceutical goods; this guide concerns finished dental gutta-percha points for root-canal filling.
The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls for this commodity line. The table shows purchasing variants using the same dental-fillings code, rather than separate tariff subdivisions. Medical-device requirements still need checking before sale.
Confirm the commodity code using the composition, intended use and pack description. For the wider dental-fillings category, see dental composite filling materials.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Dental gutta-percha points in single-size packs | 3006 40 00 00 | 0% | None |
Specify tip diameter, taper and file compatibility
Specify tip diameter, taper, length and dimensional tolerances, together with the size assortment and quantity per pack. For points matched to a file system, name the exact system and obtain a dimensional drawing rather than accepting a compatibility claim alone. Agree colour coding, formulation, radiopacity evidence, storage conditions and remaining shelf life. Keep approved samples for batch comparison.
Confirm medical-device status with the manufacturer before ordering. For Great Britain, medical devices need MHRA registration, and manufacturers outside the UK must appoint a UK Responsible Person. Ask for the classification rationale and conformity documents covering the exact product. If using UKCA marking, a signed declaration of conformity is required before the mark is placed on the product. Arrange testing and certification checks before approving production.
Worked duty example
Illustrative example, not a quote: 500 packs of dental gutta-percha points, illustrative order under 3006 40 00 00, invoiced at £4,000 free on board, with £500 of freight and insurance to the UK. The customs value is £4,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,500, so it is £900. 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
Dimensions: measure sampled points against the agreed drawing, including tip diameter, taper and length. Check each size against its compartment label and colour coding.
Condition: check for bent points, flattened tips, surface contamination, sticking and brittle breakage. Compare handling with the approved sample without treating this as clinical performance validation.
Packs: count points and check assortment, lids, seals, batch identification, expiry and storage instructions. Check English labelling against the approved artwork. For goods claimed sterile, review sterilisation and packaging validation as well as pack integrity.
Documents: match the manufacturer, product references and supplied variants to the conformity documents and MHRA registration. Check the UK Responsible Person arrangement and the CE or UKCA marking against the agreed route.
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What goes wrong
A point can carry the expected size label while its tip or taper differs from the approved drawing. Mixed compartments, deformed tips and inconsistent formulation can also make a repeat batch differ from the sample. Agree measurable acceptance criteria and retain samples from each supplied batch.
Paperwork may cover another manufacturer or product family, while packs arrive with short remaining shelf life or damaged seals. Keep affected stock separate while discrepancies are investigated. Resolve document coverage and packaging claims before releasing goods 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 dental gutta-percha points from China?
Dental fillings entered under 3006 40 00 00 carry 0% duty from China in the supplied tariff record, read on 30 September 2026. No anti-dumping or countervailing duty is listed.
Do dental gutta-percha points need MHRA registration?
For sale as medical devices in Great Britain, registration with the MHRA is required before placing them on the market. The overseas manufacturer must appoint a UK Responsible Person.
Should I order sterile gutta-percha points?
Agree the supplied condition and intended use with the manufacturer and your clinical adviser. For products claimed sterile, check sterilisation and packaging validation; a sealed box alone does not establish sterility.
How do I check points advertised as matching my root-canal files?
Obtain the exact system reference and a dimensional drawing. Check tip diameter, taper and length against agreed tolerances, then compare batch samples with the approved sample.