Sourcing eau de cologne from China

UK duty on eau de cologne

Heading 3303 covers perfumes and toilet waters. For eau de cologne, use the toilet-waters line as the starting point and confirm the actual formulation and presentation with your customs broker. The table shows the relevant line rather than adding unrelated products.

Read from the UK Trade Tariff on 6 October 2026, the supplied lines carried 0% duty for goods from China, with no anti-dumping or countervailing measures and no suspensions recorded. The tariff also attaches an export control of mercury. Confirm its relevance to the actual goods with your customs broker.

Confirm the commodity code before ordering. Import VAT is normally 20%; see UK import duty and VAT. For other fragrance products within this heading, see perfume and fragrances.

Specify the cologne formula and dispensing pack

Agree the exact fragrance formula, fragrance concentration, alcohol base, colour and approved scent sample. Specify whether the bottle uses a spray pump or a splash opening, its fill volume, closure and carton. Require approval before the factory changes the fragrance oil, formula or pack components.

Before sale in Great Britain, arrange a Responsible Person with a UK established address, and confirm with OPSS the requirements for a product information file, cosmetic safety report and notification. Obtain the full quantitative formula for the qualified safety assessor. Check English label artwork, including ingredients, relevant fragrance allergens, warnings, batch identification and the Responsible Person’s details, before printing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 10,000 bottles of 50 ml eau de cologne under 3303 00 90 00, invoiced at £26,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £29,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £29,000, so it is £5,800. 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

Scent and appearance: compare arrival samples with the sealed approved cologne for scent, colour, clarity and visible particles. Investigate differences before accepting the batch.

Fill and closure: check fill volume, bottle-neck fit, crimp or screw closure, cap retention and leakage. Test the filled pack with the actual formula, including inverted storage.

Dispensing and finish: check repeated spray operation and spray pattern, or controlled dispensing through the splash opening. Look for chipped glass, scratched collars, loose caps and damaged cartons.

Labels and shipment: match labels and batch codes to the approved documents. Give the carrier the safety data sheet and confirm whether the alcohol-based fragrance needs dangerous goods shipping arrangements with the carrier or relevant transport authority. Include these checks in the inspection brief.

What goes wrong

A scent sample can be acceptable while the production batch uses a different fragrance oil or concentration. Keep a sealed reference and record the approved formula. Specify scent performance against that sample rather than relying on the product name alone.

Mismatched pumps and bottle necks leak; splash closures can dispense poorly or loosen in transit. Light can change the colour of the liquid. Confirm with OPSS which allergen information and Responsible Person details the label needs before sale, and finish the label review before filling and packing.

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.