Fragrance oils and compounds from China

Zero duty on fragrance and flavour mixtures

Read from the UK Trade Tariff on 26 September 2026, mixtures of odoriferous substances of heading 3302, both those used in the food and drink industries (3302 10) and others for perfumery, cosmetics, soap and candles (3302 90), carried 0% on goods from China, with no anti-dumping measure. Some lines carry a veterinary control and the residual line a CITES control, because a few natural ingredients come from animals or protected species, so ask for the ingredient origins.

Drink flavour preparations with an alcoholic strength over 0.5% have their own line, so ask your broker whether alcohol duty applies. Single essential oils are covered in our essential oils guide, finished perfumes in our perfume guide and candles in our candles guide.

Labels, IFRA and flavourings

Most fragrance oils contain skin sensitisers and some are flammable or harmful to aquatic life, so they need GB CLP hazard labels and a safety data sheet in English, and an importer of more than one tonne a year of any substance in them should check [UK REACH](https://www.gov.uk/guidance/how-to-comply-with-reach-chemical-regulations). Candle and cosmetic makers ask for an IFRA certificate showing the maximum use level for each product category and a list of declarable allergens.

Flavour compounds for food must use flavouring substances and preparations permitted under [retained Regulation (EC) No 1334/2008](https://www.legislation.gov.uk/eur/2008/1334/contents), with a specification and certificate of analysis per batch, and food-grade production and allergen information from the maker.

Worked duty example

Suppose, purely for illustration, you import 2 tonnes of candle fragrance oils in 25 kg drums under 3302 90 90 00. At £28,000 free on board and £1,600 to ship and insure, the customs value is £29,600. With 0% duty on fragrance compounds, the only charge is import VAT: 20% of £29,600, or £5,920. VAT-registered businesses usually recover that in their next return. The method is set out in how UK import duty and VAT work.

What goes wrong

Fragrance oils fail on scent match, stability and paperwork. The bulk smells different from the approved sample, or fades or discolours in wax or soap; the flash point is too low for the maker's process; the IFRA certificate or safety data sheet does not match the formula shipped; and drums are part-filled, so the oil oxidises.

Keep a retained standard and compare each batch by smell panel and gas chromatography fingerprint, test the oil in the buyer's wax or base for throw, discolouration and sweating, check flash point, relative density and refractive index against the specification, and confirm that the IFRA certificate, allergen list and safety data sheet match the batch.

Cambridge China Bridge sources fragrance oils and flavour compounds for candle, soap, cosmetic and food makers, starting with sample sets and small first orders. See how we handle smaller orders.