Sector guides

Sourcing eyeliner pencils from China

UK duty on eyeliner pencils from China is 0%, with no variation across the pencil types shown. Before sale in Great Britain, arrange a qualified safety assessment and confirm the applicable UK Responsible Person, product information file and cosmetic notification requirements with the relevant authority. Cambridge China Bridge sources eyeliner pencils.

Written by Bono Xu, Founder, Cambridge China Bridge · 3 min read · Updated 2026-10-09

A black eyeliner pencil with cosmetics.

UK duty on eyeliner pencils

Heading 3304 covers beauty, make-up and skin-care preparations, including eye make-up. Filled eyeliner pencils fall within the eye make-up line shown here. The table shows pencil variants under the same commodity code, rather than separate tariff classifications.

Read from the UK Trade Tariff on 29 September 2026, eye make-up preparations under 3304 20 00 00 carried 0% duty for goods from China. The supplied record lists no anti-dumping or countervailing duty and no suspension for this line. Import VAT is 20%. The record attaches an export control of mercury; ask your customs broker to confirm its relevance to any onward export.

Confirm the formulation, intended use and presentation against the commodity code guide before ordering. For related eye make-up within the wider heading, see sourcing mascara.

UK duty on these lines for goods of Chinese origin (one code per row), read from the UK Trade Tariff on 29 September 2026.
GoodsCommodity codeDutyAnti-dumping or countervailing duty on China
Sharpenable eyeliner pencils3304 20 00 000%None

Specify the pencil, shade and intended use

Specify a sharpenable or retractable barrel, core texture, shade, finish, cap fit and any smudging tip. Agree colour and application against retained samples. Set acceptance criteria for sharpening, core breakage, twist operation and drying after repeated opening.

Describe where the pencil is intended to be applied, including whether use along the inner eyelid is proposed, so the safety assessor can review the actual use. Obtain the full quantitative formula under confidentiality and have ingredient restrictions reviewed before approving production.

For sale in Great Britain, arrange the qualified safety assessment before launch and confirm the applicable UK Responsible Person, product information file and notification requirements with the relevant authority. Check label artwork for ingredients, durability information, batch identification, function, warnings and the Responsible Person’s name and address before printing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 6,000 eyeliner pencils under 3304 20 00 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. 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

Shade and application: compare production samples with the retained shade standard on a consistent test surface; check coverage, drag, crumbling and smudging.

Core and mechanism: sharpen sharpenable pencils with the agreed sharpener; check for splitting and broken cores. Operate retractable pencils and check that the core stays supported.

Caps and packaging: check cap retention, barrel cracks, loose smudging tips and damaged cartons. Assess drying and formulation compatibility using filled samples.

Labels and batches: compare print with approved artwork, check legibility and match batch identification to production records. Keep inspection separate from the safety assessment.

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What goes wrong

A sample may apply smoothly while production pencils crumble, drag or vary in shade. Changes to waxes, pigments or barrel components can alter performance. Require approval for substitutions and compare production with retained samples before shipment.

A supplier’s ingredient list is not the full quantitative formula needed for the safety assessment. Missing formulation information can prevent launch, while artwork printed before review can leave stock needing relabelling. Resolve disclosure and paperwork before committing to printed packaging.

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 eyeliner pencils from China?

The supplied tariff record gives 0% duty for eye make-up preparations under 3304 20 00 00, with no listed anti-dumping or countervailing duty. Import VAT is 20%.

Do imported eyeliner pencils need a UK Responsible Person?

For sale in Great Britain, confirm with the relevant authority whether you need a Responsible Person with a UK established address, a product information file and notification before launch. Arrange a qualified safety assessment before making the product available to consumers.

Can I use the factory’s existing eyeliner formula?

Have the actual quantitative formula and intended use reviewed by your qualified safety assessor. A formula made for another market is not automatically suitable for sale in Great Britain.

What should I check when eyeliner pencils arrive?

Check shade against retained samples, core breakage, sharpening or twist operation, cap fit, drying, packaging damage and batch labels. Physical inspection does not replace the safety assessment.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. Making cosmetic products available to consumers in Great Britain

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