Sourcing hair perm solutions from China

UK duty on hair perm solutions

Heading 3305 covers preparations for use on the hair. Hair perm solutions fall within preparations for permanent waving or straightening, code 3305 20 00 00. The table shows product variants sharing this tariff line. For wider heading context, see the hair dyes guide.

Read from the UK Trade Tariff on 30 September 2026, the supplied lines all carry 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspension listed. Import VAT is 20%. The tariff attaches an export control of mercury. Confirm its relevance and any declaration requirement with your customs broker.

Confirm the commodity code using the actual formulation and intended function, particularly when ordering a perm lotion with a separate neutraliser. Agree how each preparation will be declared before shipment.

Specify the perm formula and treatment system

Specify acid or alkaline formulation, the reducing agent and its concentration, acidity, intended hair condition, professional or home use, and the matching neutraliser. Agree application, processing and rinsing instructions against the assessed formulation. Define bottle material, closure, fill quantity and storage conditions, and require approval before formula or packaging substitutions.

Obtain the full quantitative formula for the qualified safety assessor under confidentiality. For Great Britain, confirm with OPSS the applicable requirements for the Responsible Person, safety report, product information file and notification before sale. Ask OPSS to confirm any ingredient restrictions and prohibitions relevant to the formula. Professional salon use also falls within the cosmetics guidance.

Worked duty example

Illustrative example, not a quote: 200 kg of hair perm solution, illustrative only under 3305 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

Formula and batch: match the production formula and batch report to the assessed version; check reducing-agent concentration, acidity, appearance and viscosity against the agreed specification.

Treatment performance: compare retained samples on agreed hair tresses using the approved instructions and matching neutraliser; record curl formation, uneven results and breakage.

Packaging: check fill quantity, seals, cap fit and leakage; examine filled containers for swelling, discolouration or other compatibility changes.

Labels and traceability: match ingredients, warnings, function, durability marking, batch identification and Responsible Person details to the approved artwork; link each batch to its inspection records.

What goes wrong

A sample can produce the agreed curl while a production batch has different acidity or reducing-agent concentration. A substituted neutraliser or unclear processing instructions can change the result. Keep approved samples and require written approval for changes to the treatment system.

Leaks, mixed-up lotion and neutraliser labels, or missing formula disclosure can hold up a launch. Arrival inspection cannot replace the cosmetic safety assessment. Settle disclosure and document ownership before ordering 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.