Sourcing glass ionomer dental cements from China

Duty on glass ionomer dental cements

Heading 3006 includes dental cements and other dental fillings under 3006 40 00 00. The table shows glass ionomer product formats within that same commodity line, rather than separate tariff classifications. For wider heading coverage, see dental impression compound.

Read from the UK Trade Tariff on 30 September 2026, the supplied tariff record shows 0% duty for this line on goods from China, with no listed anti-dumping or countervailing duty, suspension or attached import control. Medical device requirements still apply before sale in Great Britain.

Confirm the commodity code using the composition, intended use and presentation. Describe the cement itself clearly and identify any accessories supplied with it.

Specify the cement and its delivery format

State whether the cement is for luting, restoration or lining, and whether it is conventional or resin-modified. Agree shades, powder and liquid presentation, capsule format and compatibility with the buyer's mixing equipment. Request the manufacturer's mixing, working, setting and storage instructions, plus test reports supporting the intended use.

Confirm with the MHRA whether the dental cements are regulated as medical devices and which UKCA or CE conformity route and registration requirements apply before sale in Great Britain. A manufacturer outside the UK must appoint a UK Responsible Person for its medical devices. Match the manufacturer and product identity across the packaging and conformity documents.

Worked duty example

Illustrative example, not a quote: Illustrative distributor order of glass ionomer dental cement packs under 3006 40 00 00, invoiced at £60,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £64,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £64,000, so it is £12,800. 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

Identity: check product name, intended use, shade and pack format against the approved sample and purchase specification.

Components: check powder for clumping, liquid containers for leakage and capsules for damage or incomplete filling.

Mixing: have a qualified dental evaluator check sample consistency and working and setting behaviour against the manufacturer's instructions, using the intended equipment.

Traceability: check batch identity, expiry, agreed remaining shelf life, storage instructions, seals and the supplied English instructions.

What goes wrong

A luting cement can be supplied against a restorative specification, capsules may not fit the buyer's equipment, or powder and liquid components may be mismatched. Leaking bottles, moisture exposure and damaged capsules can make a consignment unsuitable for acceptance.

Paperwork can describe a different manufacturer or product from the goods delivered. Resolve discrepancies before release for sale, and agree batch acceptance criteria with a qualified dental evaluator before production. Arrange testing and certification checks around the actual cement and intended use.

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.