Sourcing hair straightening creams from China

UK duty on hair straightening creams

Heading 3305 covers preparations for use on the hair. Permanent straightening creams fall within preparations for permanent waving or straightening, code 3305 20 00 00. The table repeats this tariff line for different uses and packs; these are product variants, not separate tariff subdivisions. For the wider product family, see hair perm solutions.

Read from the UK Trade Tariff on 30 September 2026, the straightening line carried 0% duty for goods from China, with no anti-dumping or countervailing duty and no listed suspension. Import VAT is 20%. The tariff attaches an export control of mercury. Mercury movements are subject to restrictions; ask your customs broker to confirm whether the attached control has any relevance to your formulation and shipment from China.

Confirm whether the cream permanently straightens hair or is a temporary smoothing preparation before selecting its code. Send the formula, intended use and application instructions to your broker, and follow finding your commodity code. The supplier's product name alone is insufficient for that check.

Specify the straightening formula and application

Specify the straightening chemistry, full quantitative formula, intended hair types and whether the cream is for salon or home use. Agree application, rinsing and any neutralising steps as a complete system. Require disclosure to your safety assessor under confidentiality and approval before any formula or accompanying product is substituted.

Before sale in Great Britain, confirm with OPSS the Responsible Person's obligations concerning the safety assessment, product information file and cosmetic notification. Have the assessor review ingredient restrictions and the actual instructions. Agree cream consistency, colour, fragrance, fill quantity, pack compatibility and stability against approved samples before production.

Worked duty example

Illustrative example, not a quote: A trial pallet of retail tubs of permanent hair straightening cream, illustrative 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 supplied batch documents to the assessed formula, approved sample and batch identification.

Cream condition: check consistency, separation, colour and fragrance against retained samples; arrange laboratory checks against the agreed formulation specification.

Pack integrity: check tubs or tubes for leakage, damaged seals, closure problems and compatibility with the actual cream.

Labels and instructions: compare printed packs with approved artwork, including ingredients, durability information, batch identification, function, warnings and the Responsible Person's name and address.

What goes wrong

A sample can match the requested texture while the factory withholds the quantitative formula. That leaves the buyer unable to complete the safety assessment. Another failure is a production substitution that changes the formula or the accompanying neutraliser without updating the assessment and instructions. Settle disclosure and change approval before ordering.

Cream separation, leaking closures and labels that do not match the supplied application system are practical reasons to hold a batch for investigation. Compare arrival samples with retained samples and batch records. An inspection of appearance cannot replace the formula-based safety assessment.

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.