Sourcing first aid kits and medical sundries
Pharmaceutical goods of heading 3006 from China, including first aid kits, sterile sutures, ostomy appliances, medical lubricating gels, dental cements and diagnostic reagents, pay 0% UK duty with no anti-dumping duty. Most are medical devices under the Medical Devices Regulations 2002, and workplace first aid kits are specified to BS 8599-1. Cambridge China Bridge sources these goods.
First aid kits, sterile sutures, ostomy appliances and medical gels from China pay 0% UK duty. Medical device rules, BS 8599 and a worked example.

0% duty
Read from the UK Trade Tariff on 26 September 2026, sterile sutures and adhesion barriers, opacifying preparations and diagnostic reagents, dental cements and bone cements, first aid boxes and kits, medical lubricating gels and appliances identifiable for ostomy use carried 0% duty on goods from China, with no anti-dumping measure. Plasters and dressings are in heading 3005 and medicines in 3004, so confirm the commodity code for each item and for kits sold as sets.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Sterile sutures and surgical materials, other than catgut and adhesion barriers | 3006 10 90 00 | 0% | None |
| Opacifying preparations and diagnostic reagents for patients | 3006 30 00 00 | 0% | None |
| Dental cements and fillings; bone reconstruction cements | 3006 40 00 00 | 0% | None |
| First-aid boxes and kits | 3006 50 00 00 | 0% | None |
| Gel preparations used as lubricants or coupling agents in medicine | 3006 70 00 00 | 0% | None |
| Appliances identifiable for ostomy use | 3006 91 00 00 | 0% | None |
Medical device rules and BS 8599
Sutures, ostomy bags, lubricating gels, dental cements and the dressings inside first aid kits are medical devices under the Medical Devices Regulations 2002, so each needs UKCA or CE marking for its class, a UK Responsible Person where the manufacturer is outside the UK, and registration with the MHRA before it is sold in Great Britain. Sterile products need validated sterilisation and packaging, and higher-class devices such as sutures need a notified or approved body certificate.
Workplace first aid kits are commonly specified to BS 8599-1, which sets the contents for small, medium and large kits, and vehicle kits to BS 8599-2; buyers check the contents list and expiry dates. See the medical and PPE guide and the plasters and dressings guide.
Worked duty example
Take a hypothetical order of 10,000 workplace first aid kits, entered under 3006 50 00 00: £60,000 free on board plus £4,000 of freight and insurance gives a customs value of £64,000. First aid kits carry no duty, so import VAT of 20% on £64,000, £12,800, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Kits are bulky and light, so carton size drives the freight. Step by step: UK import duty and VAT.
What goes wrong
Medical sundries fail on paperwork, sterility and contents. Products arrive without a UK Responsible Person, MHRA registration or the right certificate for their class, sterile barrier pouches have weak seals or damaged packaging so sterility is lost, and expiry dates are short on arrival. First aid kits miss items or quantities that BS 8599-1 requires, contain unregistered or unmarked components, and cases crack or labels are not in English.
Check each device's class, marking, certificate and MHRA registration before ordering, ask for sterilisation validation and batch sterility records, peel-test and visually inspect sterile pouches, require a minimum remaining shelf life at delivery, count kit contents against the BS 8599-1 list for the kit size, and check case quality and English labelling at inspection.
Cambridge China Bridge sources first aid kits, sutures, ostomy supplies and other medical sundries for distributors, with the medical device paperwork checked before production. See how we source medical sundries.
Frequently asked questions
What is the UK import duty on first aid kits from China?
Read from the UK Trade Tariff on 26 September 2026, first aid kits and other goods of heading 3006 carried 0% duty from China.
Are sutures and ostomy bags medical devices?
Yes. They fall under the Medical Devices Regulations 2002 and need marking, a UK Responsible Person and MHRA registration.
Which standard sets first aid kit contents?
BS 8599-1 for workplace kits and BS 8599-2 for vehicle kits.
Where do plasters go?
Plasters and dressings are in heading 3005, not 3006.