Sourcing facial serums from China
Facial serums from China carry 0% UK duty under the relevant skin-care line. Before sale in Great Britain, confirm the requirements for a UK-established Responsible Person, a safety assessment, the product information file and cosmetic notification with the relevant authority. Cambridge China Bridge sources facial serums.
UK duty on facial serums
Heading 3304 covers beauty, make-up and skin-care preparations other than medicaments. Cosmetic facial serums fit the other preparations line, 3304 99 00 00, subject to confirmation for the actual formula and intended use. The table shows serum variants sharing that line. For the wider heading, see liquid foundation makeup.
Read from the UK Trade Tariff on 29 September 2026, the supplied lines all carry 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspension recorded. Import VAT is 20%. The serum line attaches CITES import and export controls and mercury export control. CITES specimens include plant and animal derivatives, so identify ingredient origins and confirm applicable documents with your customs broker and APHA.
Confirm the commodity code using the formulation, physical form, intended use and claims. Ask your broker to confirm how the attached controls apply to your shipment, including any planned re-export.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Hydrating facial serum | 3304 99 00 00 | 0% | None |
Specify the serum formula and dispensing pack
Obtain the full quantitative formula for confidential review by your safety assessor. Agree the intended skin-care function, ingredient concentrations, fragrance, colour, viscosity and fill quantity. Match every production batch to an approved formula and retained sample, and require written approval before ingredient or packaging substitutions.
For sale in Great Britain, establish the Responsible Person, complete the safety assessment and product information file, and notify the cosmetic before placing it on the market. Restricted ingredients and supportable claims need review against the actual formulation. Arrange testing and certification support around the assessor's evidence needs.
Specify the bottle material, light protection where needed, closure, dropper or pump, seals and carton protection. Test the actual serum in the finished pack for leakage, dispensing, stability and compatibility. Agree how appearance and viscosity will be compared after storage and transport.
Worked duty example
Illustrative example, not a quote: Illustrative trial shipment of cartons of bottled hydrating facial serum under 3304 99 00 00, invoiced at £3,304 free on board, with £99 of freight and insurance to the UK. The customs value is £3,403. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,403, so it is £680.60. 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
Formula and batch: match production records, batch identification and retained samples to the approved formulation.
Serum condition: compare colour, odour, viscosity and uniformity; investigate separation, sediment or unexpected changes.
Bottle and dispenser: check fill quantity, leakage, seal integrity, dropper fit and pump operation using filled packs.
Artwork and documents: check ingredients, durability information, warnings, function and Responsible Person details against approved artwork; reconcile the safety report and product information file.
What goes wrong
A supplier may offer an ingredient list while withholding concentrations. That leaves the assessor without the full formula needed for the safety assessment. Settle confidential disclosure before committing to production. A formula change after assessment also needs review before release.
A fresh sample can conceal later separation, colour change or incompatibility with the dropper seal. Empty-bottle checks miss these problems. Inspect filled production packs, compare them with retained samples and investigate substitutions before accepting the shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on facial serums from China?
The supplied tariff facts show 0% duty under 3304 99 00 00, with no anti-dumping or countervailing duty recorded. Import VAT is 20%. Confirm the classification and attached controls for your formula.
Can I sell a Chinese facial serum under my own brand?
For Great Britain, confirm the UK Responsible Person, safety assessment, product information file and cosmetic notification requirements with the relevant authority before sale. Check the actual formula and label.
Does my supplier need to disclose the full serum formula?
Your safety assessor needs the full quantitative formulation, not just a marketing ingredient list. Agree confidential disclosure before ordering production.
Should I choose a dropper or a pump for facial serum?
Compare both with the actual formulation. Check dispensing, leakage, seal compatibility and behaviour after storage. Approve the complete filled pack before production.