Sourcing Emergency Candles from China

Emergency candle duty and classification

Heading 3406 covers candles, tapers and the like, including wax emergency candles intended for use during power cuts. The table shows purchasing formats sharing the same commodity line, rather than separate tariff subdivisions. See the pillar candle guide for wider candle sourcing.

Read from the UK Trade Tariff on 1 October 2026, code 3406 00 00 00 carries 0% duty for goods from China. The supplied tariff facts list no anti-dumping or countervailing duty, tariff suspension or attached import control. Zero duty does not remove import VAT; budget for the standard 20% rate.

Confirm the commodity code using the actual product description before shipment. Include freight, packaging and testing when comparing quotations, and check the import duty and VAT guide when calculating landed costs.

Specify dependable burning after storage

Specify wax grade, permitted additives, wick material and size, candle dimensions, net weight and packaging. State whether the candle is unscented, stands unsupported, needs a holder or burns inside a supplied tin. Approve the actual holder fit or container combination alongside the candle.

Agree the claimed burn duration and the test conditions supporting it. Ask for reports matching the final wax, wick and candle size, and retain an approved sample. Compare fresh samples with samples subjected to agreed storage and transport trials; check lighting, relighting, flame behaviour and wax leakage.

Consumer emergency candles sold in Great Britain must be safe in normal or reasonably foreseeable use. Settle safety warnings and use instructions before printing, including the intended holder or support. Request burn testing and label review for the final supplied design.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order of retail-packed emergency candles under 3406 00 00 00, invoiced at £15,494 free on board, with £1,803 of freight and insurance to the UK. The customs value is £17,297. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £17,297, so it is £3,459.40. 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

Construction: check wick centring, exposed wick, cracks, straightness and base stability against the approved sample.

Burn performance: test production samples for lighting, relighting, soot, excessive flame, tunnelling and wax running onto the support.

Storage and packing: check arriving cartons for softened or bent candles, displaced wicks, crushed tins and wax-stained retail packs.

Labels and records: compare warnings, use instructions, burn-duration claims and batch identification with approved artwork and supporting records. Include these checks in the quality inspection.

What goes wrong

A long-burn sample can become a poor production candle after a wick or wax substitution. Excessive flame, soot, early extinction and uneven burning are reasons to investigate the final combination. Require written agreement before material changes and compare production samples with the retained reference.

Heat during transport can bend tapers, soften pillars and move wicks. Unsupported burn-duration claims also cause disputes when the factory's test conditions differ from the buyer's intended use. Agree storage trials, burn-test conditions and acceptance criteria before production.

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.